IRS FRAUD. Payments/bribes laundered using medical benefit. and deferred compensation deductions

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Luke Wilson
10 years ago
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1 IRS FRAUD Judges are not county employees, 1099-form appropriate, not W-2 Payments/bribes laundered using medical benefit and deferred compensation deductions

2 CAMPAIGN FRAUD CA FPPC Form 700 rules exclude listing of salary Judges report no income reported on W-2 Wage donation not subject to any campaign limits Retirement portion of donation not subject to campaign use and retained for personal use Candidate uses fictitious wage donations as loan to campaign committee

Retirement portion of donation not subject to campaign use and retained for

3 RACKETEERING BRIBES Judicial payments are "bribes" under CA law United States v. Frega, 179 F.3d 793, RICO conspiracy 18 U.S.C. 1962(d) Intangible Right To Honest Services 18 U.S.C. 1346

Frega, 179 F.3d 793, 809 10 RICO conspiracy 18 U.

4 PERSPECTIVE The county payments are unconstitutional, are bribes and violate IRS and FPPC rules OR New avenue for unlimited campaign contributions

5 DONOR DONOR L.A. COUNTY W-2 $35,000 Complex Limits $65,000 Complex Limits Self-Funding Campaign Committee 401K Personal

6 DONOR $35,000 Complex Limits DONOR L.A. COUNTY W-2 $65,000 Complex Limits Self-Funding Campaign Committee DONOR Election Effort

7 LEGISLATIVE PROHIBITION 1985 Legislature explicit prohibition of supplemental benefits in Senate Bill (SB) 1248, new code section Nothing in this section, and no procedure adopted pursuant to this section, shall increase or decrease any compensation or benefits available to, or received by, superior court judges as a result of being paid from a state payroll. (Chapter 1060, Statutes of 1985, added code section ) SB 1248 only authorized a third-party payroll service 1988 Los Angeles County resolution only authorized payroll service The June 27, 1988 agreement between LA County and LA Superior Court does not comply with the Supervisor s resolution. The $1,000,000 is going to individual judges, not administering a payroll service The agreement identifies additional costs of $490,000 to $1,000,000 Calif Attorney General ruled multiple times against supplemental benefits

result of being paid from a state payroll. (Chapter 1060, Statutes of 1985, added code section 68206.

8 DEVIL IS IN THE DETAILS Defendant Supervisors claim legislative immunity, but Appendix D shows that the devil is in the details. The immunity protected legislative resolution and its included agreement both appear to comply with but the county implementation as recommended by the Superior Court also shown in Appendix D is corrupt and violates the second sentence of (Appendix B). Nowhere is it acknowledged in Appendix D that the Defendant Supervisors OWN SALARY is increased. Ettlin_Harris_DISMISS Response-r4d.docx

6 but the county implementation as recommended by the Superior Court also shown in Appendix D is corrupt and violates the second

9 TEST OF LEGALITY Assuming arguendo that the payments are legal, then Plaintiff wishes to test the rules by which such payments can be made. To do so, Plaintiff has attached in Appendix 1, a pay statement for a first payment to Superior Court Judge Nakamura by Plaintiff s company. If neither this Court not Defendant Harris objects, then Plaintiff can safely assume that this is simply the first of many such payments to replace the payments no longer made by the County of Orange. Certainly Defendant Carlson would not object to another party making supplemental payments to the retirement funds of his Commissioners. Surely the Commission on Judicial Performance analyses are irrelevant and fatally flawed. DENNIS ETTLIN TECHNICAL SERVICES PASEO LOMITA SAN JUAN CAPISTRANO, CA Earnings rate hours this period Regular Holiday Pay Professional Development 6,000 Cafeteria Plan 26,300 Success Share 401(k)/457 12,100 GROSS PAY 44,400 Deductions Statutory Federal Income tax Social Security tax Medicare Tax CA Income Tax Other Holiday Pay Health Spending Acct -12,500 Success Share -12,100 NET PAY 18,800 Earnings NAKAMURA, KIRK Statement Period Beginning: 1/ 1/2014 Period Ending: 7/31/2014 Pay Date 8/31/ NEWPORT COAST VIEWS ORANGE COUNTY, CA Important Notes W-2 will be provided in January 2015 Pre-tax Success Share funds deposited into 401(k)/457 accounts currently on file Pre-tax Health funds deposited into Health Spending Accounts currently on file (United States District Court, Calif; Case No. 8:14-cv AG-JPRx; Aug 14, 2014; Doc 111) DENNIS ETTLIN TECHNICAL SERVICES PASEO LOMITA SAN JUAN CAPISTRANO, CA Advice number Pay Date 8/31/2014 Deposited to the account of account number transit ABA amount NAKAMURA, KIRK 34XXXXXX $18,800 THIS IS NOT A CHECK NON-NEGOTIABLE

If neither this Court not Defendant Harris objects, then Plaintiff can safely assume that this is simply the first of many such payments to replace the payments no longer made by the County of Orange.

ALERT: Tax. Banks and Other Lienholders Need to Defend Against IRS Levy Even if They Have a Superior Lien or a Right of Setoff

ALERT: Tax. Banks and Other Lienholders Need to Defend Against IRS Levy Even if They Have a Superior Lien or a Right of Setoff ALERT: Tax September 2006 the Internal Revenue Service reaffirmed that there is no defense to a federal tax levy served on a party with an interest in the property superior to the federal tax lien, or