Source: DOJ Press Release
Excerpts:
United States Attorney McGregor W. Scott and Roger L. Wirth, Special Agent-in-Charge of the IRS Oakland Field Office, announced today that CALVIN AVILA, 69, from Sacramento, was sentenced by United States District Judge William B. Shubb on September 13, 2006 to 63 months in prison on federal income tax charges.
Sigerseth's 1993 and 1994 tax returns were audited by the IRS in 1997. Sigerseth's 1995 and 1996 tax returns were also audited, and he hired AVILA to help him with his disputes with the IRS. AVILA was himself a promoter of these tax evading trust arrangements and convinced Sigerseth that the NTS trusts were simply poorly drafted. AVILA redrafted the business and family trusts, and appointed himself as trustee. Thereafter, both Sigerseth and AVILA took the position with the IRS that the trusts were "pure trusts" that were somehow beyond the regulation of, or taxation by, federal and state government. Both defendants were defiant in response to repeated requests for information from the IRS and sent material to the IRS claiming, among other things, that the IRS was not a real government agency, and that the Internal Revenue Code was not valid law since the regulations pertained to the U.S. Bureau of Alcohol, Tobacco and Firearms. They also took steps to make collection of Sigerseth’s 1995 and 1996 tax liability more difficult by opening new bank accounts with false taxpayer I.D. numbers and names not associated with Sigerseth, and by filing a Tax Court petition for purposes of delay.
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