INTRODUCTION
The first thing I want to say in this book is that I am not now, nor have I ever been, a perfect
person. I have made my share of mistakes in life, as well as in business, but nothing to ever deserve
the sheer destruction the government and legal system made in my life for over twenty-five years.
I’ve always been a firm believer that the world owes me nothing. If I want something out of life, I’ll
earn it, and I’ve never had a problem with that. The only time it did not work was when I had to deal
with the corruption of government and its legal system. I’m also a firm believer that if there is
something that you don’t like about life, change it yourself; don’t wait for someone else to, and that’s
one of the reasons I’ve written this book.
I have not devoted years to write this book just to complain about the government and the
legal system; I sincerely plan on changing them both. As far as my life is concerned, it was never
unmanageable until I got into a disagreement with government. Now my problem is that I can’t get
the government out of my life and I can’t fight it by myself and ever hope to win, regardless of how
right I am, without doing something as bizarre as writing a book.
For some unknown reason, something inside me will not allow me to quit fighting back.
After all I’ve been through, there’s nothing left to fear, and once they have taken everything, what the
hell’s left to lose? It’s taken me over six years to write the book and I must admit that I did it out of
complete frustration and the utmost contempt for the people running our government and legal
system. I have actually had to go back and re-write portions of the book several times because my
distrust and contempt had let into hatred, and that’s not the way I’m going to get anything changed or
accomplished.
The book explains, in detail, my past and present challenges, not just with life in general, but
with my experiences with the corruption of government, at all levels, and attempting to fight back
through its judicial system. It also explains how I have attempted to fight the government, to no
avail, with evidence so clear that even Ray Charles could see it.
I want to be direct and say that what you’re about to read may sound unbelievable, but
unfortunately for me it’s not, and I’ve lived this nightmare daily for over twenty-five years. I do
have records of everything contained in the book, except for some records the city of Rossford and
the Perrysburg court destroyed, but these should be able to be traced.
While reading this book, at some point you have to ask yourself, “Why a book?” It’s hard to
believe that what started out to be a small business venture in the city of Rossford, Ohio, could ever
turn out to be a twenty-four year nightmare, but that’s exactly what happened. Every morning, I
wake asking myself, “How the hell did I get into this situation?” How could my decision to fight the
corruption of local government turn into such a disaster? Was it really my own fault and I just
couldn’t see it? Everyone makes mistakes including me. Or did I decide to fight the government
without totally understanding how corrupt the system can become in order to save itself, even at such
a small local level? There’s no doubt in my mind that it’s the latter. Even worse, in order to stop
me from fighting them any further, they brought in the bastards from the IRS, with whom you’re
automatically guilty; no trial necessary.
Once again, I’ll be the first one to say that it just doesn’t make sense to think that the
government would go to this length to save itself over something so small, but it will and it did,
without any regard for whom it had to destroy to get its way. The one thing it didn’t count on was
my determination to stand up and fight for myself, even against the federal government. I’m not
afraid of the government, including the fanatics from the IRS. What I am is angry enough to take the
rest of my life, if necessary, to not only prove how corrupt they are, but to actually make them pay
for it. Then, worst of all for them, change the laws so they can’t do this to anyone else. I don’t
believe that I’ve left out how I feel about the government anywhere in this book, and I truly believe
that after you’ve read it and judge the contents for yourself, you’ll feel no different than I do. The
only difference might be: would you be willing to go this far to stand up for yourself? I’ll let you be
the judge.
I don’t want to seem repetitive, but once again I have not written this book just to complain
about my experiences with all levels of government and the judicial system, but to expose their
lack of accountability, the corruption of the good old and new boys network, and the fact that when
a person does attempt to fight back, they will unleash more government assaults than one can count,
let alone fight. It left me wondering, “How the hell does one fight them legally? I know buying a
weapon is not the answer, but I can’t say I haven’t thought about it. I know that I am not the first
person, nor will I be the last, to experience the injustices of attempting to disagree with and fight city,
county, state and federal governments or the IRS after they take, tie up or buy one’s means to fight
back. I now understand all too well the saying, “You get as much justice as you can afford.”
My reason for writing this book is to try to help prevent anyone else from having to
experience what my families and I have on account of my fighting for what I believed in.
I would protect my family, home, business and country with my life, against anyone, but
because my adversary is the government, I can’t even throw a punch. This I cannot accept. I fear no
one, ESPECIALLY MY OWN GOVERNMENT. With the pressure that the government was able to
apply, both my first and second wife decided that they could not stand with me and fight, and to tell
you the truth, I can’t really say that I blame them. They both felt that fighting the government was
and still is a no-win situation, and that they and our children had suffered enough. If I were going to
continue, I would have to fight alone.
For years I have attempted to fight the system legally without being able to afford the caliber
of legal assistance it requires to challenge the government, and they made sure of that.
Unfortunately, the legal system will not allow you access without an attorney. I believe it’s called,
“taking care of their own.” I am not saying that all attorneys are no good--just the majority of the
ones I’ve dealt with.
Before I decided to write this book I felt that I would try one more time to file charges
against the federal government. In a sense, I was asking the government to investigate and prosecute
itself. In case you’re wondering, I don’t believe in the tooth fairy, Tinkerbell or Barney, and I never
believed that the government would do anything to correct the situation. Still, I had to try.
I pride myself on being an intelligent and honest business person. I have owned or have
been the majority stock holder in four companies, all of which were, or should have been, profitable
and created JOBS in the USA. My problems in business and in my personal life have never been the
environment of competition or the ability to provide a quality product or service with American
workers. What my problems have been, and still are, are the corruption of government as well as the
corruption within the legal system.
I am a person who would give my life to protect my family, home, possessions and
country, yet over the past years I have watched the corruption in government and the legal system
destroy everything I ever accomplished in life. This corruption destroyed two marriages and left me
visiting my children instead of living with them and I’m supposed to thank God this is America so I
at least have the opportunity to visit the four children I created. Bullshit. They’re damn lucky I
believe in God and have four children whom I dearly love. Therefore I would do nothing to
jeopardize my visitations with them.
If it takes writing this book, which I did not want to write (it’s bad enough to live through the
past, let alone tell everyone about it), then that’s what I’ll do to stop one other person from being
trampled by the government. If it takes talking to everyone I ever meet to bring American citizens
back into the political process, if it takes working for the election of an independent third party, if it
takes going door to door and talking to people to take back control of this great country, then that is
what I’ll do. I will not quit.
Amazingly, if you listen, read or watch any form of media you will hear how grossly
mismanaged the different governmental agencies are, except for the Internal Revenue Service. Is
-3-
everyone afraid of them? Are they the only agency in the government which functions properly or
are they the only agency making money hand over fist, with rules governing their actions written by
Hitler himself? Is the taxpayer’s “bill of rights” the same as “campaign finance reform”?
Hopefully, after reading this book, you will have one more reason to get more involved in our
governmental process. The majority of Americans don’t vote anymore, not because they’re lazy or
stupid, but because the people whom the Democrat and Republican parties offer aren’t worth voting
for. Ask yourself, do you trust the government or politicians to do what is in your best interest?
We cannot just continue writing and reading books, watching C-Span or any talk show,
reading any newspaper, or listening to any radio station. We must fight back NOW. Our federal
government is corrupt, poorly managed, and in serious trouble, with all of us paying the tab!
Fortunately, it is not our system of government, it’s the people we have elected and keep electing to
office. Unfortunately, most state, county and city governments are in an apprenticeship program for
the federal government with the judicial system running a close second. With your help, this can be
changed.
-4-
CHAPTER ONE: MY PERSONAL HISTORY
Born in 1949 in what was a middle-class family, or at least striving to become one, I have one
older sister, Barbara, three younger sisters: Candy, Robin and Judy; and one younger brother, Patrick.
I have never been able to remember my father living with us. I do remember him picking us
up several times a year when we were very young and lived in the area. The father I remember was a
stepfather, and he's not worth remembering.
Our mother was and is still an extremely unique person. She was a single parent for many
years, and I have to give her an immense amount of credit for housing, feeding and clothing four
children by herself. I have favorable memories of my childhood, but I also remember the bad times
too.
I fully understand that I'm one among millions who has lived through a similar childhood. That
does not make it any more acceptable or palatable to me. My mother was the type of person who
laid down ground rules for almost everything, and when you broke one of the rules she did not talk,
she knocked sparks. You could be visiting the Pope, but break a rule, and it was drop kick me Jesus
through the goal post of life.
When I was around eight years old she married her second husband. I think he was around
thirty years old, married once with no children. I don’t think he knew what he was getting himself
into; supporting a wife with four children. They seemed to be fairly happy together but I believe
that life got the better of them too many times to mention. Unfortunately, when it did words turned
into punches.
Naturally, we always defended our mother, not just verbally but also physically. While
there were four of us children, we were never large enough physically to effectively fight our stepfather because he was almost six foot two and weighed nearly 220 pounds. Still, his size never
stopped us from giving it our best shot, even though we never achieved what we thought were
favorable results.
One summer I found myself working at the local Putt-Putt golf course. One afternoon, my
mother called and told to me that she had decided to go out and that I should come home and watch
my brother and sisters. When I told her that I was the only one at work and that I could not leave
until the manager returned, she became really upset and told me that if I did not come home
immediately, not to bother ever coming home. After hearing that statement, I took her up on it and
never returned.
Out on the streets at fifteen years old, I wasn't quite sure what to do. On the one hand I was
somewhat distressed at having no money and nowhere to go. On the other hand, I was relieved to
know that I was finally out of an environment that left everything to be desired. I called my older
sister and asked her what she thought I should do.
5
Her advice was to call our paternal grandparents, whom we had not seen since we were small
children and ask if I could stay with them. Ever hear the saying "going from the frying pan to the
fire"? Well, that is what I was about to do.
Instead of calling my grandparents, I decided to go to their home in person. I walked up and
knocked on their back door where my grandmother answered. She asked me how much they owed.
I think she thought I was collecting for the newspaper. When I told her I was not collecting for
anything, she wanted to know what I wanted. I explained to her who I was and was immediately
invited into the house. She took me into the living room and woke my grandfather up from his nap
and explained to him who I was. I then sat down and related what my situation was and that I was
unsure of what to do. They told me that I was more than welcome to stay with them and that my
grandfather would file for custody of me. My grandfather then called my mother and told her that I
was staying with him and was all right, and that he would go to court if necessary for custody of me
unless she gave him full custody. I think that she was so upset with me that she complied.
Living with my grandparents unfortunately lasted less than a year. It was not that they were
unkind or abusive, it's that I did not understand them. I think I will regret that fact for the rest of my
life. My grandmother was somewhat meek, kind but frustrated. Life with my grandfather was no
pleasure cruise for her. I never saw him abuse her physically, but mentally was another story, over
the slightest things. If dinner was not prepared to his liking, it had to go into the trash. My grandfather was no master at negotiating; it was either his was or no way. He was definitely a hard person
to understand or relate to. I remember one time being in a restaurant and my grandfather found a
piece of hair in his food. He did not call the waitress. He turned the table on its side, placing
everything on the floor. When I would go to bed at night I would tell my grandparents good night.
My grandfather’s typical response would be: “Why the hell aren't you in bed already?” If I cut the
grass, it was, “Why the hell did it take so long?” This was his way of saying good night or thank
you. I think he thought that if he said something nice, it was a sign of weakness.
Within ten months of moving to my grandparents home, I decided that I would be better off
going out on my own. A friend and I then ran away to Baton Rouge, Louisiana. Shortly after
arriving, we both were able to get jobs working on the tug boats on the Mississippi River. Age did
not hamper us from getting a job and at least they gave us the opportunity to support ourselves. I
have to say that I believe the friendliest people on earth live in Louisiana. I loved living and working
there. We chose Louisiana because I had lived there for several years at a younger age and thought I
had a step-uncle living there. We had hoped that we would be allowed to stay with him until we
were able to afford our own place. At that age, I believed anything was possible. After arriving at my
step-uncle's house, we found out that he now lived in Washington, D.C. Unfortunately we did not
have much money and could not afford an apartment, plus we were too young to even sign a lease.
After living in the car and tent for a couple of days, several neighbors invited us to stay with them
until we could afford a place of our own.
My most favorable memory of Louisiana was the friendly people. In Louisiana, when you
walk down the sidewalk or through someone's yard they come out and say “hello” and offer you a
cold drink; they don't threaten to call the authorities. I loved living and working there.
-6-
When I turned eighteen, I received my draft notice. After reporting for my physical in New
Orleans, Louisiana they told me that I passed with flying colors. At this point, I felt without a doubt
I'd be going to Vietnam. I never did believe in our actions in Vietnam, partially because I did not
understand why we were there in the first place, and still don't. I did believe that if other Americans
were willing to fight in Vietnam, knowing that they did not want to be there either, I would also.
As a child, I remember living in some less than desirable locations, but nothing that ever
qualified as a war zone, so I felt at this time my best chance of coming back alive was to get the best
training possible. If you have to fight for your life, getting the best training seemed logical to me.
After talking to a Marine Corp. recruiter who should have been a writer for Walt Disney, I was
convinced that I would receive the best training possible in the Marine Corp., so I signed up.
Within two or three months of signing up, I was on an airplane heading for boot camp in San
Diego, California. Within the first several hours of arriving at boot camp, I discovered that I had
again gone from the frying pan to the fire, head first. After being in boot camp a short time, I learned
that a substantial number of people in the Marine Corp. had been sentenced there by the courts. I
think that, for their sake, they would have been better off in jail. The Marine Corp. turned out to be a
24-hour-a-day nightmare-prison; at least it was for me. Being beaten, screamed at or spit on has
never been a motivating force with me, and I was not about to start accepting it then.
The only thing positive about the Marine Corp. was that it made my home life seem like
living at the Ritz in Hawaii, on the beach. Whoever wrote the training manual for the Marine Corp
must have assisted in writing the manual for the Internal Revenue Service. After taking what I felt
was more than my fair share of abuse, I responded by saying that I had not been sentenced to the
Marine Corp.. I had joined to be trained to fight for my country, not against my country. They took
my statement entirely the wrong way. Within seconds of making this statement, I was made the
medicine man, from first-hand experiences. When it came time to go to the rifle range, the drill
instructors decided it would not be wise, on their part, to give me a rifle with live ammunition
because of all the beatings I had taken. I was then transferred to casual company and worked in the
Provost Marshall’s Office until being released seventeen months later. They released me stating that
I was undesirable because I would not conform to their way of thinking. They were correct.
I have finally come to the conclusion that it was my childhood which entrenched in me the
spirit and fortitude to stand up and fight for what I believe, against all odds. Fighting the government
makes the odds against me astronomical. For some reason, I always thought the government: city,
state and federal was supposed to protect the individual's rights, to insure that something like this
doesn't happen. I have since discovered that the government is the most likely entity to violate a
persons rights.
This was my first unpleasant experience with our government, which turned out to be just the
first of many. After leaving the service, I moved back to Toledo, Ohio. I obtained a good paying job
in a short period of time, when jobs were plentiful, and began to establish myself in the Toledo area.
-7-
CHAPTER TWO
In or around 1972 I was hired at a steel foundry, Cleveland Metal & Abrasives, in Toledo,
Ohio. After being laid off for the second or third time, I was able to find a job with a heavy
equipment company, checking on their equipment in the field. While working there, I noticed that
the landfill business seemed to be a growing and prosperous business. In 1974 I began to do some
research on landfills in our area and was able to locate property that needed to be filled in order to be
usable by the property owners. The adjoining property had previously been filled by
Libby-Owens-Ford Glass company. I then proceeded to contact the property owners and negotiated
contracts with them to fill in the property, making their property more valuable. The property was in
Rossford, Ohio, adjacent to Toledo.
After I signed the contracts with the property owners, I warned them that, because of my
youth, I might have problems with city council and would need their help in getting the city to give
me permission to fill their land. The property owners agreed and assisted me greatly. When I went
before the Rossford city council for a landfill permit, I took the property owners with me. I
explained to the city council that I wanted permission to fill the property with solid waste,
construction and demolition debris, no garbage. After vigorous discussion, which became heated at
times, we were told that if I could get a contract with someone to dump in the landfill and show that I
had the equipment to operate it, the council would issue me a permit. I believe the only reason they
set these stipulations was to pacify the property owners, showing they had made some effort. More
importantly, though, they did not think that I could achieve them. If you ask me, I think they thought
it was a dead issue at this point.
Soon after the meeting I went to the local Caterpillar Equipment Dealership in Perrysburg,
Ohio. There I was extremely fortunate to meet a salesman who understood the opportunity I had,
despite, like most small business people, limited capital. The salesman really went out of his way to
help me. Besides getting me financing for a piece of equipment, he even loaned me the down
payment for the equipment to help me get started with an agreement that I would pay him back from
my first contract, which I did. I then contacted the Demolition Contractors who had submitted bids
for the demolishing and disposal of the Tiedke's Department Store building in downtown Toledo.
International Demolition Company was awarded the Contract.
About this same time I met Kenny Alderman. Kenny was supposed to have access to heavy
equipment which he supposedly knew how to operate. He was also supposed to have operating
capital. Kenny, I and my attorney sat down and decided that if I needed additional equipment and
money, and Kenny got it for me, I would give Kenny stock in the company along with a management
position.
On February 24, 1975, I was to present a contract and proof of equipment to operate the
landfill to the Rossford City council at their 7:00 p.m., meeting. It also happened to be the same day
I signed a contract with International Demolition Company for the disposal of the debris. I signed
the contract around 5:00 p.m. on my way to the council meeting. When I signed the contract, the
people at International Demolition never mentioned that a Rossford Councilman, who also happened
-8-
to be its ex-police chief, called around 3:00 p.m. to ask if they had signed a contract with anyone,
which at that time they had not. They told him, “no.”
When the property owners, my attorney, Tom Willoughby, Kenny Alderman and I went to
the council meeting that evening, I was asked, by the same councilman who had called the company
earlier in the day if I had signed a contract with them. I said that I had. The councilman then stood
up in front of everyone and called me a liar, a crook and a thief. He went on, saying that he had
contacted International Demolition Company at 3:00 p.m., and they told him they had not signed a
contract with anyone. Amazingly, none of the other councilmen seemed surprised when their fellow
councilperson made these accusations. But they were surprised when I stood up and showed
everyone the contract I had signed with International Demolition at 5:00 p.m. I announced to the
council that I was going to sue them for what they had said about me in front of a room full of
people, and then I walked out.
Before I could get half-way out of the building the mayor, Mr. Ben Schultz, came out of
council chambers and caught me in the hallway. He apologized for the councilman's statement. He
stressed in a strong tone that they had made a deal, and they would keep their end of it. He told me
we didn't need to get any lawyers involved. He assured me that if I would come back in, he would
have the councilman apologize in front of everyone and I would receive the permit. I told the mayor
that I didn't trust them after that experience. What was to stop them from issuing me the permit and
messing with me later? He assured me that would never be the case. After taking his word that they
would not come after me later, I returned to the council chambers. The councilman apologized for
his actions and the council voted by a majority to issue the permit. Shortly after I received the
permit, the council held a special meeting and passed an ordinance on March 11, 1975, restricting
and regulating our operation.
A short time after opening the landfill, I had several unpleasant discoveries. The first was that
my attorney had issued Kenny Alderman his stock without Kenny producing any money or
equipment. As if that wasn't bad enough, we gave a Mr. Joseph DeMarco stock to raise some
working capital. Granted, I could have sued the attorney and Kenny Alderman, but given my
unstable relationship with the city of Rossford, I didn't want to make waves. So I dumped the
attorney and was stuck with Kenny. In addition, shortly after opening the landfill one of the property
owners, Steve Duly, asked if he could purchase stock in the company. After discussing his request,
we sold him some stock.
Next I discovered that the base of the landfill was unstable. It was a sink hole. Numerous
times the equipment sank and we would have to hire other equipment to pull ours out. We decided
that we would have to find a material with which we could build a base for the equipment to move
on without sinking, something with which the city council would agree. After I discussed our
problem with several other landfill owners in the area, Waste Management came to me with the idea
of using reject rolls of fiberglass. The rolls were large and strong enough, once buried, that we
would have a sufficient base for our equipment to work on. I then went before the Rossford landfill
committee and asked that their requirement for building cells to place the debris in be waived until
we were able to build a base layer that the equipment could operate on and that we be allowed to
accept rolls of reject fiberglass to help build the base.
-9-
The city of Rossford, at this time, had an 18-year-old councilman, Louie Bauer, Jr., who also
happened to be on their landfill committee. At this hearing, Louie argued in favor of allowing us to
accept the fiberglass and waive the cell requirement until we built the base. Then he cast the only
“no” vote! My request passed anyhow. After the vote, I asked Louie why he voted against this issue
after he had just fought for it. He abruptly told me that I had no right to question his decision and
that I should not question his business or management experience. To that I responded, “What
business and management experience?” I asked how someone who never worked a job could have
business and management experience. This, without a doubt, has been one of the most costly
statements of my life.
During this same time period I began having problems with Kenny Alderman. Besides the
fact that Kenny had received his stock for free, Kenny's job was to operate the landfill. But he
preferred to be on the job-site drinking with the contractor. When I finally did get him to stay at the
landfill, he would be drinking there or with Mr. Duly. Our disagreements became so frequent that on
July 8, 1975, Kenny Alderman, Joseph DeMarco and Steve Duly held a directors’ meeting without
my knowledge and removed me as president of Landfill Management Corp. At that same meeting
Mr. Duly was installed as president and the three of them assumed the operations of the landfill. On
July 8, 1975, the officials of the city of Rossford, including the administrators and councilmen, were
advised that Mr. Duly was now the president of Landfill Management Corporation and I was no
longer in any position of authority with the corporation.
Now once again I could have sued Kenny Alderman, Mr. DeMarco, Steve Duly and my exattorney, Tom Willoughby, for improperly removing me as president of Landfill Management
Corporation, but that could have taken years in court and thousands of dollars in legal fees.
Knowing how Kenny Alderman always needed money, I felt the quickest and least costly way of
ending this battle would be to attempt to buy Kenny's stock. In the mean-time I talked to my uncle,
Norm VanTassel, about investing so we could buy Kenny Alderman's stock in Landfill Management
Corp., which would give us majority stock along with control of the landfill and I would finally be
finished with Kenny.
Without my knowledge, on August 19, 1975, Mr. Tom Tatham, Wood County Sanitarian
visited the landfill site under the direction and management of Mr. Duly, DeMarco, Alderman and
Tom Willoughby and noted violations of the permit. During this same time period, I met with
Kenny and told him that I had retained an attorney to file suit and overturn the results of their
directors meeting. I went on to advise him that once I had taken control again, he would be fired. I
explained there was no doubt in my mind that I would prevail in the lawsuit, so he had a choice.
Either let me spend money for an attorney, or let me buy his stock.
Without informing me of any violations of the permit, on August 28, 1975, Kenny and Mr.
DeMarco sold me their stock in Landfill Management Corporation. I then took over control of the
landfill and removed Mr. Duly as president. On that same day Steve Duly discovered what had
happened, and notified the city of Rossford that he had resigned as president.
In the fall of 1975, Mr. Tom Tatham visited the landfill site and told me he had cited Kenny
on August 19th, and that I had not taken care of these violations. He also stated that he wanted more
-10-
concrete in the dyke running along the creek. I told Mr. Tatham that I had no knowledge of these
violations, but given the proper amount of time, I would correct them as well as put more concrete in
the dyke.
In November of 1975, Louie Bauer, Jr. was elected Mayor and the real nightmare was just
about to begin.
Without ever receiving any notice of any violation of our permit from the City of Rossford,
Council President Richards went before the Wood County District Board of Health in December of
1975 and urged the board to revoke our permit to operate the landfill.
Looking back at this, I have to ask myself, without ever receiving a notice of permit violation
from the City of Rossford, why would the Rossford Council President have to go before the Wood
County Board of Health and ask them to revoke our permit when it was the City of Rossford that
issued the permit in the first place? Why didn't the City of Rossford just revoke the permit they
issued? Personally, I think that they had to get Wood county involved so it wouldn't appear that the
Rossford City Council was just settling the score.
Without our knowledge again, on January 8, 1976, the Wood County Board of Health
revoked our permit. Again without our knowledge or any notice, and without action of the Rossford
City Council, Louie Bauer, Jr. supposedly revoked our permit to operate the landfill.
In the first part of April 1976, we reopened the landfill. We had to close the landfill in the
winter because if we had any snow or ice, the trucks could not get back up the hill and the city would
not allow us to dump on top of the hill and push the debris down. Well, when I went to open the
landfill I discovered that the entrance of the landfill had been barricaded with a telephone poll by the
Mayor of Rossford. I immediately contacted my Attorney, Mr. Arthur James to ask what I should
do. Mr. James instructed me to remove the barricade and open for business. We began dumping and
spreading dirt and clay when the mayor came to the landfill in bib overalls and in a rage told me that
he had closed the landfill, and that he was ordering me to close and leave the property. I attempted
to reason with Louie and explained that I had talked to my attorney and that if there was a problem
there was a better way of working it out than for him to throw a temper tantrum and scream at me.
The more I tried to reason with Louie, the angrier he became to the point of being uncontrollable. It
got to the point where I just told him to get the hell off of the property.
Well Louie stormed off in a rage and within ten minutes I was arrested by the Police Chief
and the Mayor, taken to the Rossford City hall and charged with dumping dirt and operating the
landfill after Louie had revoked the permit. Then I was released. I went right back to the landfill and
reopened for business.
On April 13, 1976, I appeared at the Rossford Court for the charge of operating the landfill
without a permit. In Rossford they have a Mayor's Court, so I found that I was also going to be
judged by the person that had arrested me, Louie Bauer, Jr.. At the hearing, my attorney, Arthur
James, argued that, in the first place, the hearing was improper because the mayor had me arrested.
Was he also going to judge me and be the one to execute me? At that point the prosecutor, Matt
-11-
Colb Jr., agreed and the charges were dropped, even though the mayor/judge disapproved with a
passion.
The very next day we were working at the landfill when two 40' semi-tractor-trailer trucks
dumped their loads. When I went to start the equipment to compact and cover the debris, it wouldn't
start. I discovered that the bulldozer had been tampered with because the cap on the rotor had been
broken off. I called the equipment company to ask them to send someone to the landfill and repair
the equipment and was told they couldn't get out until the next morning. I then closed the landfill,
losing an entire days business. Before leaving I walked around both piles in broad daylight to check
and see what they contained, because we recycled metal plus we cleaned and resold any unbroken
brick. At no time did I see a clean new box sitting on either pile of debris with a brand new gas can
inside of it. If I would have found the box I simply would have kept it or at least the gas can and
matches, then I would have properly disposed of the chemicals that were in the bags.
The following morning my uncle, Norman C. VanTassel and I went to the landfill to have the
equipment repaired and to reopen for business. Shortly after arriving we were arrested by the
Rossford Chief of Police and taken to City Hall in the rear of a police car without even knowing
why. You know, I 've always questioned in my own mind why the Mayor or the Police Chief had to
arrest me. Why didn't they just send a regular police officer? I certainly wasn't that important of a
person to deserve their undivided attention, nor was this considered a major crime. As we were
being taken to the police station I thought to myself: “What are they going to come up with this
time?” I knew the mayor was still upset about losing, but I didn't expect him to retaliate so soon.
Was I in for a big surprise!
Shortly after arriving at City Hall, which also housed the police department, we were told that
we had been arrested for accepting hazardous waste. The police chief no more than got the words
out of his mouth when the mayor walked into the room, boasting that this time he had us. He then
asked if we wanted to see why we were arrested. We replied we did and were taken into a walk-in
closet located in the court room. Upon entering the closet, we were shown a small box containing a
can full of gasoline, several small bags of some type of industrial chemical, and several brand new
cartons of matches. Everything in the box looked like it had just been purchased from a store, not
picked up in a landfill. The gas can, besides being brand new, was still full of gasoline. Everything
in the box, including the box, was clean and unharmed after supposedly having been dumped out of
a 40-foot semi-trailer. Give me a break...
The mayor then disclosed to us that the night before, City Prosecutor Matt Colb Jr. had
received an anonymous phone call at home stating that we were accepting hazardous waste. It turned
out though that the phone call was made by Steve Duly, the same person who had taken and lost
control of the company. The city knew that. The mayor went on to say that Prosecutor Colb went to
the landfill that night and supposedly found the box and its contents on top of one of the piles that
had been dumped earlier that day. He removed the box and it's contents from the landfill and
brought them to city hall.
Mr. VanTassel and the Mayor irritably left the closet for the court room, while I stayed and
talked to the police chief. I looked at him in disbelief and said, “Matt, there's no way in hell that
-12-
anyone in his right mind is going believe that this brand new box or the materials inside it were ever
dumped out of a 40 foot semi-truck trailer without being damaged. Hell, for that matter they weren't
even dirty!”
I told him I had walked around both piles of debris in broad daylight and didn't see any box,
so if I couldn't see it in the daylight how did anyone find it at night, unless they knew exactly where
it had been placed, in advance. I also told Matt that if he would have the contents of the box fingerprinted, we'd probably find out who put it there. Matt wouldn't agree to this though. I also asked
him if the Prosecutor had a search warrant to enter the landfill but he said he didn't know. Before
leaving the closet, I looked at Matt again and told him that we both knew no jury in their right minds
would ever believe that this box came out of a pile of debris in a landfill. I also told him that I
thought people would find it a little odd that this happened only one day after the other charge was
dropped. I ended by saying that I thought they would believe that it was placed there after I left for
the day in an attempt to set us up, and it wouldn't take much imagination to guess who would do it.
The police chief just looked at me, slightly shaking his head. He said that he had nothing to do with
any of this and was just following orders.
I walked out of the closet to find my uncle and the mayor "nose to nose" in a heated
discussion. I walked over to where they were arguing and slowly placed my hand on my uncle’s
chest, in an attempt to create some space between them, and made the statement to my uncle not to
argue with the mayor, that we would take care of this punk in court. Within a second of making that
statement, the mayor shoves me through several rows of chairs, then started to run around the row of
chairs to apparently finish what he had started. The next thing I heard was the police chief behind
me screaming that things had gone too far, and to stop, immediately.
At this point I was standing there in disbelief. I couldn't believe that the mayor was crazy
enough to physically attack me. I looked at the police chief and told him that I wanted the mayor
arrested for assault. He could plainly see that the chairs had been rearranged. He had to have heard
what was going on, if in fact he didn't see it happen. The police chief stated that he saw nothing and
could not arrest the mayor. The mayor is his boss. I warned them that when they were finished with
us, I was going to go to the Perrysburg prosecutor and file charges against the mayor. Louie smugly
looked at me and told me to go ahead and try.
As soon as we were released, we drove to the Perrysburg Municipal Court and spoke with the
prosecutor, Mr. Dunapace. When I attempted to explain to him what had happened and that I wanted
to file an assault charge against the mayor of Rossford, Mr. Dunapace told us that he would not be
used in the dispute between the city of Rossford and myself, and refused to accept my complaint. At
this point I thought to myself, “How did the Perrysburg prosecutor even know that there was a
dispute unless someone from the city of Rossford contacted him before we arrived?” Another thing
that kept going through my mind was: if we had violated the conditions of our permit and the city of
Rossford had closed us legally, why would they have to set us up? I think that the answer is fairly
clear. Even more interesting, if the Mayor did not assault me in the Rossford courtroom, how would
he or the Police Chief even know that I was going to Perrysburg to file charges, and if they had
nothing to hide, why did they call the Perrysburg Prosecutor before we could get there?
-13-
I told Mr. Dunapace that his answer was not acceptable and asked whom I should talk to
next. Mr. Dunapace said I would need to speak with Judge Spore. We then proceeded to Judge
Spore's office and explained to him what had taken place. I told him that I wanted to press assault
charges against the mayor of Rossford. Judge Spore stated that before he would accept any assault
charge against the mayor of Rossford, he would contact everyone involved and hold a preliminary
hearing, then decide if the mayor would be charged for the assault. I agreed and we left.
Before any of this could take place, on April 22, 1976, a hearing was held before the
Rossford City Council on the propriety of the Mayor's revocation of our permit. Before ever
attending their hearing, I already knew what the results were going to be. I'm sure that it was still
fresh in the minds of the Rossford City Council that if they wouldn't have screwed up at their council
meeting, they probably wouldn't have had to give me the permit. The last thing they were going to
do was open the city up to a law suit that I could win, so they had to vote in favor of the mayor’s
actions. Although the mayor did not speak at the hearing, he did attend. In spite of the announced
purpose of the hearing, the bulk of the testimony consisted of evidence concerning the "hazardous
substances" allegedly dumped in the landfill on April 14th. In other words, the box that was planted
in the landfill after we left for the day. On April 26, 1976, the council voted to uphold revocation of
the permit and to affirm the mayor’s actions.
Precisely two days later, on April 28, 1976, the Rossford City Council Landfill Committee
held a meeting to consider an application for a permit to operate the landfill by Great Lakes
Wrecking & Demolition Corporation which was actually Steve Duly, Kenny Alderman and Mr.
DeMarco, represented by my ex-attorney Tom Willoughby. On May 27, 1976, the City of Rossford
issued a new permit to Great Lakes Wrecking & Demolition Corp.
Ever since the granting of a new permit to Great Lakes Wrecking & Demolition Corporation,
every single alleged violation by myself and Norman VanTassel, continually characterized by the
City of Rossford as flagrant and enough to cancel our permit, was continued and openly conducted
by Great Lakes Wrecking & Demolition Corp. with the blessings and immunity of the City of Rossford. When we first observed that there were no changes being made at the landfill, we hired a
professional photographer to take pictures on a daily basis. The photographer photographed the
dumping of industrial glass waste and slag, large quantities of wood, paper products and
combustibles. The photographs showed that they had not constructed a single cell to dump the
debris into, they did not compact the debris and they never used clay or dirt to cover the debris which
was supposed to be done on a daily basis. The pictures also showed they had made no corrections
whatever to the dike bordering the creek. If that wasn't enough, Great Lakes Wrecking & Demolition
Corp. was now able to bank fill, which we were never allowed to do. In effect, the City of Rossford
changed all the rules for Great Lakes Wrecking & Demolition Corporation. We decided to continue
to take pictures of the landfill to see if this pattern continued. If it did, we would file a lawsuit
against the City of Rossford and Great Lakes Wrecking & Demolition Corporation.
Before the mayor's preliminary hearing on the assault charge had taken place, my uncle and I
appeared in court on June 28, 1976, before Judge Spore in Perrysburg Municipal Court for the charge
of accepting the alleged hazardous waste at the landfill. Before appearing at this hearing, I asked Mr.
James if we should ask for a jury trial, instead of letting a local judge whom they knew and were
-14-
possibly friends with, decide the case. Mr. James stated again, in a tone that suggested that he was
tired of me doubting his wisdom in the matter, that it did not matter who heard the case; their
evidence was illegally obtained and their case was so phony that any judge would throw it out of
court. Mr. James insisted that the case was so clear-cut that I need not worry about taking it in front
of Judge Spore; even he would have to throw it out.
At the hearing, Prosecutor Matt Colb, Jr. presented the box and its contents as his evidence
and explained how and where he had obtained it. On our behalf, Arthur James argued that the
prosecutor had entered the land fill while it was closed, and without a search warrant removed the
alleged evidence after presumably receiving the anonymous phone tip from Steve Duly at home in
the evening.
Mr. James stressed that the prosecutor did not have a search warrant and therefore it was an
illegal search. He also questioned who would have access to the prosecutor’s home phone number.
The most important evidence he presented was the clean, undamaged condition of their evidence and
the fact that it was "literally impossible" for it to be found where the prosecutor said he found it, in
that condition. Anyone who has seen, heard or could even imagine tons of debris such as brick,
concrete and wood avalanching out the rear of one of these massive trucks knows that a little
cardboard box like the one presented as evidence could not have survived unscathed.
We had the construction site manager of B&B Demolition Company and the truck drivers of
the two B&B semi-trucks that dumped the loads testify. They all stated under oath that the box and
the contents did not come off their job site or off their trucks. They also testified that it would be
impossible to place the box and its contents into a semi-trailer with a loader, haul it across town and
dump it in a huge pile out of a "forty foot" trailer without damaging the box or its contents or even
getting it dirty. Mr. James also argued that it was even more strange that the box just happened to
land on the top of the pile and could only be found in the dark.
Even though Judge Spore refused to throw the case out before the hearing started, Art argued
our case so professionally and so logically that no one in their right mind could or would ever believe
the evidence presented against us. I mean, “no one.” Regardless of my distrust of the legal system,
I'd have to say that we all felt somewhat confident that even Judge Spore was going to agree with us
and find us not guilty. Were we all in for an unpleasant surprise! It turned out that the only person
on earth who could believe or swallow this whopper of a tale would be Judge Spore. It soon became
all too apparent that he had no interest in the truth, and without a blink of an eye pronounced us
guilty and fined us. In utter amazement, I looked at Art and asked him how did we just lose a case
that couldn't be lost. Art had no answer. I told Art that I felt this trial had been rigged, and I wanted
him to tell Judge Spore how I felt. Art would not agree to say anything so I stood up and politely as
possible asked to address the Court. When Judge Spore granted my wish I told him that I was
convinced that he was as crooked as the police chief and mayor of Rossford and assured him that I
would fight this conviction until I had it nullified. Before walking out of the courtroom I remarked
that I would fight his decision as far as I possibly could.
Now anyone who’s ever been in a courtroom during a hearing would expect any judge to at
least be irritated after hearing my remark. But not Judge Spore, he just smiled. By now we all knew
that this case was decided long before it ever went to trial and Judge Spore just showed us that he
-15-
had the power to do it.
Moments after leaving the court room Arthur James assured us that he would have the
outcome of this hearing overturned in a heart beat, and stated that he would file an appeal
immediately. Art also said that he was just about finished preparing the lawsuit against the mayor,
the city council, and Great Lakes Demolition, and would be filing it shortly.
Shortly after this hearing, the mayor's preliminary hearing on the assault charge came up in
front of Judge Spore. At this hearing, I explained to Judge Spore that I felt that this was not going to
be a fair hearing if we had to present our case to him. I explained to Judge Spore that after the
results of our first hearing in front of him, I felt that he was just as corrupt as Rossford’s mayor, chief
of police and their prosecutor.
I could see that my statements were angering Judge Spore so I asked him to remove himself
from the bench and allow the facts to be presented to another judge. Somewhat upset to say the
least, Judge Spore granted my wish and recused himself from hearing the case.
Judge Joseph Wetli from Oregon, Ohio, was then appointed to hear the case. Several weeks
later, Rossford’s mayor, Louie Bauer, his attorney Matt Colb Jr., Mr. VanTassel and I sat down with
Judge Wetli and explained what had happened in the court room the day of our arrest. After hearing
from both sides, Judge Wetli decided that the mayor should be charged and tried for assault.
After this hearing I thought that we would finally receive a fair opportunity to prove how
bizarre the mayor had become in his quest to put us out of business, and hopefully stop this nightmare from going any further. I had often asked myself what brought all this on. Was it the
circumstances at the council hearing when I received the permit? Was it my statement to Louie
when he was a councilman? Or was it the fact that he wasn't allowed to hang me at the hearing
where he was the judge? I also wondered how he got the prosecutor so deeply involved. Whatever
it was, they were determined to get their way regardless of what they had to do. They had already
arrested me twice and attempted to try me in court with the mayor sitting on the bench as the judge.
They made an illegal search at the landfill and either planted evidence, had it planted or knew that it
was planted. Then there was the mayor shoving me through several rows of chairs, while I was in
custody, and running around the rows of chairs to get a better shot at me. And now, somehow they
had even gotten to the Perrysburg prosecutor and to the Perrysburg judge. I have to give them an "A"
for teamwork! That's exactly what it was.
Next came the mayor’s trial for assault. Before the trial took place, I thought that whoever
was going to prosecute the case would at least want to discuss with me what had happened the day
of the assault, and what, if anything, had transpired before the assault. I also thought that the
prosecutor would want to talk to Mr. VanTassel regarding what happened that day. Instead, we
never spoke to the prosecutor until the trial, and he never questioned us until we were placed on the
stand. Shows you how serious they were about prosecuting the case. When we arrived at the
Perrysburg Court, I found out why. A special prosecutor had been appointed, Mr. David Bauer from
the Lucas County Prosecutors’ Office. And guess who was back on the bench to hear the case?
Judge Spore.
-16-
I thought that once a judge had removed himself from hearing a case, he was off the case
forever. So my first question to the special prosecutor was, “What happened to Judge Wetli and
how did Judge Spore get reassigned the case after taking himself off the case?” The prosecutor
looked and me and stated that I need not concern myself with who was going to hear the case and
that he was more than satisfied with Judge Spore. At this point I could see the handwriting on the
wall.
I told the special prosecutor that I had several problems with this arrangement. First, the
assault took place in Rossford, Ohio, located in Wood County, not Lucas County. Why didn't they
appoint a special prosecutor from Wood County? I also questioned why he never talked with us
before the hearing. I was then told by the special prosecutor in a somewhat aggravated tone that I
was merely a witness for the State in the case and that I had nothing to say about who prosecuted the
case or who heard the case. He also stated that he didn't think it was necessary to speak with us
before the trial. His advice was for me to just sit there, be quiet, and wait to be called.
Mr. Bauer's first statement to the court was a joke about sharing the same last name with the
mayor of Rossford. They laughed about it, the trial proceeded, and a jury was selected to hear the
case. It did not take long to find out why Judge Spore was back on the bench. He was there to make
sure any evidence that may help convict the mayor would not be allowed in his court. We were not
allowed to explain anything that had transpired in Rossford before the assault. When the mayor was
put on the stand, under oath swearing to God to tell the truth, he lied and said that he had never
touched me. Then the Rossford police chief took the same oath and testified that he heard and saw
nothing. The police chief even denied coming out of the closet and telling us that the situation had
gone far enough and to stop. Remember, these are the people elected and appointed to uphold the
law.
There was also a "three-way" tie for who defended the mayor the best during the trial, the
judge, the special prosecutor or the defense attorney, Matt Colb, Sr.. Needless to say, the mayor was
found not guilty. When the trial ended the special prosecutor looked at me and said that he had no
problem with the way the trial went and that he was satisfied with the outcome. The prosecutor’s
last statement to me was, “Mr. Iiams the State always wins.” Coincidentally, the special prosecutor,
Mr. David Bauer, went on to become a federal prosecutor. I wonder how he earned that position?
Plus, some time later, someone told me that they thought Louie Bauer had worked on the Lucas
County prosecutor’s re-election committee before the trial. Wouldn't that be a coincidence.
Meanwhile, we were still having pictures taken daily of the landfill under the management of
Great Lakes Wrecking & Demolition Corp., which gave us more than enough evidence to prove,
without any doubt, that the city of Rossford had either changed all the rules or completely ignored
how the landfill was being operated. I also found it suspicious that neither Mr. Tom Tathum nor
anyone else from the Wood County Inspector’s office, ever inspected the landfill again after our
permit was revoked.
During this entire process I was in utter amazement that something like this could even
happen. Being an outsider to the political system I somewhat knew that the government protected
and took care of its own, but I never imagined that they were this tight. At no time did I ever go to
-17-
Rossford with the idea of creating a fight with their local government. I went to create a business
that operated under the laws of local, county, state and federal government. Now I knew when the
Rossford city council agreed to issue the permit to me they were upset, but when their ex-police
chief/councilman called me a liar, cheat and thief when I stated that I had signed a contract, he
inserted his foot in their mouths and I believe that's the only reason they issued the permit to me: to
avoid a lawsuit.
Meanwhile, Art told me that he was ready to file the lawsuit. At that point I told Art that I
didn't think there was any way in hell that we could find a judge in Lucas or Wood counties who they
couldn't get to. They already proved that they could do it with the prosecutor’s office. We had
already seen how the local judicial system could rig a trial with a judge whom they chose, with a
prosecutor they chose and a defense attorney of their choice, and I'm still not sure who the hell "they"
actually are. Now granted, their attorney should be chosen by them, but not the attorney that's
supposed to prosecute them or a judge who had already dismissed himself from the case. Even
worse, the only option I had was to sue them in their own legal system which was probably going to
be just as rigged as the hearings and trials which I had already experienced. Art agreed that we had
differently experienced the "Good Old Boy Political Network" but assured me that would not be the
case once he got away from the grip of local politics and politicians. Art also explained that he
would probably have to take the case to a much higher court to win and there was no doubt in his
mind that once he did that, we would prevail. Art was so positive that we would eventually win that
we agreed and he filed a $4,100,000 lawsuit against the city of Rossford, the mayor, city council,
and Great Lakes Wrecking & Demolition Corporation. Art claimed in the lawsuit that the defendants
had conspired to put us out of business and gave our permit to my ex-business partners, which was a
violation of the Ohio constitution.
After reading the lawsuit that Art filed I told him I felt that he had left almost everything they
did out of the lawsuit. He hadn't mentioned anything about the phony arrests, their phony evidence
and their rigged trials. Art abruptly stated to me that he was the attorney and that I had come to him
because I didn't know how to fight them and he did. He also reminded me that he had taken the case
on a percentage basis and explained that he would only do that if he knew that he could win. Art
went on to say that his conspiracy claim would cover everything that happened and that once he had
the opportunity to question them in depositions he would have a better idea of who did what and
why. Once he had this information he would include this in our lawsuit.
I have to say that as corrupt as I thought the system had been up to this point, I hadn't seen
anything yet. Hell, they were just cracking their knuckles and warming up. They hadn't even broken
into a sweat yet. I knew they would fight this lawsuit however they could, legal or illegal. It
wouldn't matter to them how they had to do it as long as they won. The only thing that never crossed
my mind was that they could get to Art.
During this period, Mr. VanTassel and I had both been deposed by the city of Rossford’s
attorney. Before attending the deposition, Art sat down with me and discussed how I was supposed
to answer their questions. I asked Art how I could answer questions if I wasn't even sure of what the
answers were. I knew all too well what had happened. After the first arrest and the phony hearing,
one day later they planted their phony evidence, and to this day I still don't know who planted it. I
-18-
have a pretty good idea who did, but I couldn't swear to it. Then the prosecutor received the
mysterious phone call from Steve Duly, went to the landfill after dark, found their phony evidence,
and removed it without a search warrant. Then, while I was still under arrest, the mayor slammed me
through a couple of rows of chairs, which by no means hurt me. The point was that he did it and that
I had no viable options but to stand there and take it. Next they got Judge Spore to hold his phony
hearings and eventually took our permit and gave it to my ex-partners. Who exactly did what and
why was the question. Art cautioned that it would be better if I didn't tell all of this. He assured me
that he would be there with me, and when they asked me a question, said I should make my answers
short and stay away from claiming things that we couldn't yet prove. Art stressed that when they
asked me what the mayor and city council did, my answer should point to the way they voted. If I
didn't know an answer, just say so. If I was unsure of how to answer a question, I should ask him
first. Art said that it was extremely important to our case that I precisely follow his advice. He
assured me that after he took their depositions we would know the answers, and once we got to trial
everything would come out. Amazingly, Art never did take their depositions.
Our next encounter with the city of Rossford would be our lawsuit against them, their elected
officials, and Great Lakes Wrecking & Demolition Corporation. A preliminary hearing was held by
Judge Glasser in Lucas County Common Pleas Court. At the hearing, which took all of two
minutes, Mr. Colb told Judge Glasser that even if we could prove our case, the city and its officials
were immune from being sued. As soon as Mr. Colb made this statement, the judge seemed to
agree, and the hearing ended. Judge Glasser then stated that he would give both attorneys time to
file their arguments, and then he would make his decision. As we were leaving the court house I
asked Art, “What the hell is going on here? Our moment of justice just lasted all of two minutes and
now the judge is considering dropping the case!” Art told me to calm down. He was going to file
his argument and assured me that if Judge Glasser decided that the City and its elected officials were
immune, he would appeal that decision and win. He went on to say that this is how the legal system
works. It's slow and cumbersome, sometimes overwhelming and even sometimes corrupt, but if we
would stick it out we would ultimately prevail.
Months passed. Finally Art informed us that Judge Glasser had decided that the city of
Rossford and its elected officials were immune from being sued. He said he would file an appeal
immediately. Once again Art assured us that without a doubt he would win the appeal and the case
would be reinstated. He also explained that the process could take years and he wanted us to be
prepared for that.
Well besides losing the business and all the money we had put into it, I was now about to pay
the ultimate price for fighting the government: the loss of my family. Anyone who has ever
experienced anything like this can understand the stress this placed on our marriage. All of a sudden
we went from a nice home to a lower-income house, from having money to having no money and
from feeling like we had a bright future that I controlled to turning our future over to a corrupt
governmental and judicial system. The worst part was that I had made a solemn promise to myself
that I would never, under any circumstance, get a divorce and leave my children. I would never be
like my parents. A little over a year later I was separated and within another year divorced.
-19-
CHAPTER THREE
After losing our permits to operate the landfill, which effectively put us out of business, I
began looking for a job. While reading the help-wanted ads in the local newspaper, I noticed that the
Cleveland Metal Abrasives Company, where I had previously worked, had a help-wanted ad. The
very next day I applied for one of the jobs. After filling out an application, I was interviewed by the
plant manager. During the interview he told me my past employment file indicated that I was an
excellent worker, but he did not like the way I had quit. I assured him that I had been laid off--not
quit--my job. After leaving the room for about ten minutes, he returned. Regretfully, he said he
could not hire me.
I left the interview in dismay. At this point it would have been nice to have something go my
way. I couldn't believe they would not hire me back. So after I left I decided to call several people
who I knew still worked there to ask them if they had any clues. I found out that Cleveland Metal
had called people back to work after a layoff, out of order, and that I had been passed up in the recall.
They further explained that the company assumed if I were to be hired back, I would find out about
being passed over in the recall, file a grievance and possibly receive back pay. After hearing this, I
called Art, explaining the situation and asking for his advice. Art told me that he could sue
Cleveland Metal and get me reinstated to work along with back pay. I told Art I had little faith in the
legal system and would prefer that he attempt to negotiate an agreement with Cleveland Metal out of
court. My offer was that if Cleveland Metal would give me my job and seniority back, I would be
willing to forget any back pay. Art supposedly presented the agreement to Cleveland Metal, or their
attorney, and they refused. Art then filed a lawsuit in Federal District Court in Toledo against
Cleveland Metal.
When this matter finally came before the court, I was reinstated to work at Cleveland Metal,
with my seniority, and $40,000 in back pay. After winning the judgment, Cleveland Metal offered
to pay me the $40,000 and said they would not appeal the decision if I would agree not to come back
to work. I refused their offer and returned to work. Cleveland Metal then appealed the decision.
Here we go again. Now I have one more case going to the appeals court, the Cleveland Metal case,
adding to the case against the city of Rossford and the case in Perrysburg. At least that is what I was
led to believe by Art.
When I returned to work at Cleveland Metal, they said because of the appeal, they would not
honor my seniority and gave me a job shoveling hundreds of millions of little steel balls off of the
floors. I do mean hundreds of millions. And this was daily. As a matter of fact, just to prove that
they couldn't break me and make me quit, I accepted all the overtime they offered. Talk about
getting back in shape! I lost 40 pounds, going from a 36 waist size to a 32 in no time. I preferred to
think of it as going to Vic Tanny's all day and getting paid for it. More important though was that
once again I could support my family decently.
A little over a year after returning to work at Cleveland Metal, we employees were informed
that Cleveland Metal was being sold to a competitor in Michigan. Everyone became worried about
their job security so they held several meetings about attempting to keep the company open after it
-20-
was purchased by the new owners. At one of the meetings, the majority of people who came
appointed me to be their spokesman. They asked if I would find an attorney who would assist us in
negotiations with the new owners to keep the plant operating. I told them I would.
Something inside me told me to contact a different attorney this time. It wasn't that I didn't
trust Art. It's just that everything he handled for me so far had ended up in appeals court, and I didn't
think we had time for that. I contacted attorney Dennis Strong, explaining the situation with the sale
of Cleveland Metal. I also told him that I wanted him to know that I presently had a case against the
company in the appeals court. He stated that he would do some background work on the sale and
agreed to meet with the workers and me. At this meeting Dennis agreed that he would represent the
workers in negotiations with the new owners for a fee, even though he thought that our union would
be better prepared to assist us. Dennis explained that he did not feel I would be the best person to
negotiate with the new owners because I had sued the past owners, even though I had not cost the
company much. I interjected that $40,000 might not be much to him, but it was to me, and the case
was still in appeals court. To my knowledge the case had not been settled. Dennis told me the case
had been settled and that I had been paid. I told Dennis that I thought he had made a mistake, but he
said that if I would come to his office the next day, he would give me a copy of the check I had
received. I promptly accepted his offer. When the meeting ended, I took Dennis aside and told him
that Art had also appealed several other cases for me; one against the city of Rossford and one to
overturn a decision in Perrysburg Court.
When I arrived at Dennis's office, he had a copy of the check for $1,466.90. Someone had
endorsed the check with my name. I couldn't believe it! The name was mine, but the signature was
not. I told Dennis that I had never seen this check before. Dennis informed me that I had lost the
appeal with Cleveland Metal because Art had not filed his brief properly, and the $40,000 award had
been reduced to $1,466.90. Dennis asked me to sit down and prepare myself for the worst. He said
that he had also checked the court records, and there was no appeal filed in the Perrysburg case or
with our case against the city of Rossford. I have to admit, I was extremely upset. Now I'm not a
violent person, and I've never been known to antagonize anyone, but my first thoughts were of taking
Art apart, limb by limb, and tearing the truth out of the lying piece of shit. I had placed all of my
trust, my future and the future of my family into Art James hands, and he sold me out. My next
thought was more logical: find out why Art had sold me out. And even more important, who paid
the tab.
Next, Dennis called Art on a speaker phone and told him that I was sitting there with him.
Dennis asked Art if he had received a check from Cleveland Metal for $1,466.90 and if he had
signed my name to it. After a very long pause Art stated that, yes, he did receive the check, and yes,
he did sign my name on the check. I could tell by the tone of Art's voice that he knew he was in
trouble. Dennis asked Art if he understood that he had committed forgery and, given the amount of
the check, had also committed a felony. Dennis informed Art that he also knew we had lost the
appeal with Cleveland Metal for not filing or appealing the case properly. Furthermore, he also
knew Art had never filed an appeal in the Perrysburg or Rossford cases. After another moment of
silence, Art apologized to me for what had happened and offered to pay me the $1,466.90 along with
the $40,000.00. Art stated that there was nothing he could do about the landfill case. I interrupted
and told Art I had a better offer to make him. If he would tell me who paid him off, and why, he
-21-
could forget paying me back anything. Art quickly refused my offer. I told Art and Dennis that I
was more interested in having Art prosecuted for stealing the money than I was in getting the money
back. I finished by telling Art that there was “no way in hell” that he was just going to pay me
$41,466.90 and walk away from this. Either he would agree to tell Dennis and me who paid him to
do what, or I would go to the Toledo police department and file charges against him. Without even
taking a split second to think it over, Art promptly declined my offer. Our phone conversation with
Art ended at that point.
Looking for some type of feedback from Dennis, I told him that I thought the only logical
answer was someone had either paid off Art, or they had something on him. Why else would Art
intentionally screw up collecting his fee of one third of the $40,000 that he had already won? Even
more important: why would Art sacrifice his fee on the landfill case, a fee of one-third of four
million dollars; a case that Art had described as a “lay-down” case? And if that wasn't bad enough,
he went as far as committing a felony by forging my name to the check. For some reason this still
wasn't adding up to me. I told Dennis that I thought if Art was charged and prosecuted for forging
my name to the check, he might then change his mind and agree to testify as to who paid him off.
Dennis told me that if that's what I felt I had to do, then I should go file a charge against Art and let
him know what happened.
I left Dennis's office and immediately went to the Toledo police department with a copy of
the check and attempted to file criminal charges against Art. After arriving, I explained to several
officers that Art James, my ex-attorney, had forged my signature to a check for the amount of
$1,446.90 without having my permission. I provided a copy of the check to the officers. The
officers were jubilant! You would have thought I had just arrived at a shark-feeding fest with prime
rib. One officer filled out a report. The officers then explained that they had to discuss the charge
with someone else and asked me not to leave until they came back. Now, I'm not sure who they had
to talk with, but if it was the prosecutor’s office, I think Art had a "Get out of Jail Free Card" with
them--especially since Art was practicing out of the same office as the city law director’s private
practice. And by the way, Art's card wasn't free; I paid for it. It was about half an hour before the
officers returned. As they walked towards me I could tell by the looks on their faces that they were
unhappy with what they were about to tell me. They explained to me that they were instructed not
to accept the charge against Mr. James. When I asked the them who told them not to accept the
charge, they refused to tell me.
I then returned to Mr. Strong’s office and related that the Toledo police would not accept the
charge against Art, nor would they explain why. Strangely enough, Dennis didn't seem a bit
surprised. He told me that Art was practicing law in the same office as the Toledo city law director,
Sheldon Rosen, so he wasn't surprised that the Toledo police department refused to do anything.
Dennis looked at me and basically said that you can't fight the government without having a ton of
money. When you challenge any branch of the government, he said, you're basically challenging
them all, pointing out that they do band together to assist one another.
He reminded me that I had already felt the results of challenging the government, and asked
me, how many times did I have to run my head into a brick wall before I realized I couldn't get
through? As much as I hated the thought of giving up, I thought to myself that Dennis might be
-22-
right, given the results I had received in the legal system so far, and with the government being able
to buy off my attorney. At this point it seemed virtually impossible to continue to fight back.
Dennis went on to say that he had talked to Art and Art told him he did not have any
malpractice insurance nor did he have any money or anything worth taking. Dennis's advice was to
allow him and Art to draft a contract where Art would pay me the $40,000 for the Cleveland Metal
case plus the amount of the check he forged my name to, along with a timetable for the repayment.
Dennis reminded me that Cleveland Metal was going to be closed, leaving me without a job.
Therefore, his advise was: take the money and start over again. He said he wanted me to think about
what he had just said and then told me that Art wanted to come to my house within a day or two to
talk with me privately before I made a decision. Dennis said he didn't have a problem with me
talking privately with Art, but made me promise that if I allowed Art to come over, I would not touch
him (as in, “beat the hell out of him”). I agreed to talk with Art without touching him and told
Dennis to go ahead and set up the meeting.
Within several days Dennis set up the meeting and Art came to my home to discuss the
possibility of an agreement. When I answered the door, I was close enough to Art James to smell
that he had been drinking. Art came in and sat on the other side of the living room and opened the
conversation by saying that he was sympathetic about the situations my family and I had been put
through, but that I did not understand the full scope of what I was attempting to do by fighting the
government, nor the immense power the government has at its disposal to fight back. Art said that if
he would have had any idea that this would have been the outcome, he would have attempted to
work with them in a different way. Art then pleaded with me to accept the $41,466.90 because that
was all he could afford to pay me. He also advised me to give up my fight with the government
because I was fighting a battle I just couldn't win. I told him I was willing to make him the same
offer I had made at Dennis's office: If he would tell me why he did not follow through on the
lawsuits or appeals, and why he would go so far as to commit a felony by signing my name to the
check, I would drop the charges. I wanted to know who had gotten to him, how much had they paid
him, or what they were holding over his head to make him do what he did. I told Art that if he would
tell me the truth and testify to it, he could keep the money and I would sign an agreement stating that
I would not sue him for anything he had done in the past. Art again declined my offer and stated
with the utmost conviction that I had no idea of what I was up against or the difficulties I would
experience if I attempted to continue to go after him or the government for what had transpired in the
past.
I have to admit: at this point, the thought of beating the information out of him did cross my
mind again, but with my experiences with the legal system, I would have been found guilty on the
spot, and hung. No trial necessary. Art reminded me that I had recently been divorced. I was about
to lose my job when Cleveland Metal closed, so why throw away the chance for a new beginning?
Forget what had happened in the past, accept his offer and go on with life. Art then thanked me for
talking with him and again suggested that I think over what he had said before making a decision.
Within days of meeting with Art, I met again with Dennis. I told him what had transpired in
my meeting with Art and that I was unable to get any answers out of him. I expressed the frustration
I felt regarding the fact that there wasn't anything I could do about this entire situation except make
-23-
an agreement with Art. Unfortunately for me, I was fresh out of ideas. Everything I had done in the
past to fight back had blown up in my face. Dennis said he did not think that I had any other logical
option but to accept Art's offer. At this point I didn't think I had any other options either, so I agreed.
Dennis and Art then drew up a contract and we signed it on September 23, 1982. Cleveland Metal
closed shortly thereafter.
Before I go any further, there is a point I need to make. Art came highly recommended as a
prominent trial attorney. He had been in practice for years, so he wasn't new at this game. To this
day it's stuck in my mind that if Art had done nothing wrong, as far as the handling of my cases, and
if forging my name to the check was legitimate, why would he be offering to sign a contract to pay
me $41,466.90? Two and two doesn't even come close to four on that one.
-24-
CHAPTER FOUR
At the age of thirty-one, divorced and out of a job, I decided that it was finally time to finish
my education since I had left school at the age of fifteen. I really didn't feel like a winner at this
point in my life and I thought by going back and finishing school, I would be giving myself a hedge
on the future. I went on to earn my GED and attend the University of Toledo where I achieved
Dean’s List status in the Labor Law program before changing my major to business. At the same
time I decided that I wasn't going to rely on anyone else again for a job, so I started Iiams Painting &
Drywall Repair. Within one year Iiams Painting & Drywall Repair grew to the point that I could no
longer handle the growth by myself and attend college full-time.
I hired a certified public accountant to advise me as to how I could operate a construction
repair service legitimately, given the fact that the industry is a cash, "under the table" industry and
how, given those circumstances, I could successfully compete. It was important to me that the
business be above-board, prosper and grow. At the same time I wanted to finish my degree and
graduate from college. One of the most important restrictions regarding the operation of the business
was that I did not have the time, nor did I want, to supervise anyone. If this was going to work,
everyone would have to be responsible for himself. My CPA decided I should use subcontractors.
He explained in detail how I would have to run the business using subcontractors and I followed his
advice to the letter.
The agreement between Iiams Painting & Drywall Repair and the subcontractors was that all
work would be on a ‘per job” basis, not by the hour. When a job was completed, it would be
inspected by the customer and myself to insure that the work was finished to the customer’s
satisfaction, and to insure that we met, if not exceeded our contractual obligation before the
subcontractor received payment for the work. If anything was wrong, the subcontractor could repair
the problem or another subcontractor would be brought in to complete the work to the customers
satisfaction. The cost of the second subcontractor would be deducted from the first subcontractor’s
agreed price. The subcontractors would provide their own transportation, insurance and tools. The
subcontractors would provide their own Workmen's Compensation and they would be responsible
for paying their own taxes.
Iiams Painting & Drywall Repair would be responsible for the cost of operating an office and
-25-
warehouse. I would also be responsible for actively seeking out and advertising for work in addition
to estimating and selling the work. Iiams Painting & Drywall Repair would provide any large
equipment that the subcontractor could not, and charge the cost off on the job. In the beginning I had
to advance the subcontractors the money for materials because they never had it, but after several
subcontractors took off with the money without doing the work, I decided that I would purchase the
materials for each job, thus eliminating the need to advance money to any subcontractors before they
started a job. The subcontractors would also receive a 1099 at the end of the year for any work they
subcontracted from Iiams Painting & Drywall Repair.
After dedicating more hours than I wanted to count, plus a hell of a lot of hard work, Iiams
Painting & Drywall Repair began to double yearly. With the cost of equipment, advertising, office
and warehousing, telephones, insurance and taxes it seemed like I was the only person working for
the company for little or no money. I went into the business knowing that to make it succeed I was
going to have to work long hours, work harder and wiser than my competition and that I had to put
most of the money back into the business to allow it to grow. I had no problem with that because I
knew that some day the business would be profitable enough to make my efforts pay off. I felt that
in the future I could hopefully bring my children into the business and eventually turn it over to
them. If they didn't want to take over and run the business, by then it would be profitable enough to
sell.
Meanwhile the business continued to grow and prosper. One of the major benefits of having
such a steady flow of work was that it attracted the higher quality subcontractors who were thrilled
to have access to a steadier flow of work where they were still their own boss. Besides the quantity
of work, the work environment was excellent. The majority of our work, because of our cost, ended
up in the middle to upper class neighborhoods and businesses. The work was challenging with
considerable gratification. When the subcontractors did quality work, the customers treated them
like professionals. It was common to find the customers providing them with coffee, doughnuts and
lunch, which only motivated the subcontractors to do a better job or a little extra.
The biggest obstacle that I had to overcome with using subcontractors was their lack of
reliable transportation. The busier we got, the more customers began to complain to me about the
condition of the cars and trucks the subcontractors were parking at their homes and businesses. The
problem became so prevalent that I finally sat down with the subcontractors that I used the most and
discussed the problem. I explained to them that both the customers and I were happy with the quality
of their work and that I wanted to continue to use them, but the condition and appearance of their
vehicles was unacceptable to our customers and we had to do something about it. The majority told
me they simply didn't have the money for better vehicles. In addition to that, most told me that they
didn't even have insurance on their vehicles.
Now logic would say, just get other subcontractors with better vehicles. Unfortunately I had
already tried this without success. I had to do something to solve the problem now, not later. I sat
down with my attorney, then my CPA, and discussed with them how I should handle the situation.
While talking with my attorney and discussing the condition of the vehicles, he tells me that if a
subcontractor did not have insurance and went to one of our jobs and got into a accident, there was a
good possibility that I would be sued.
-26-
After discussing the situation at length with both of them, the only answer was for Iiams
Painting & Drywall Repair to offer transportation with the proper insurance coverage to the subcontractors who couldn't provide it themselves. We agreed that the way to handle the cost of the trucks
and insurance was that any subcontractor using my trucks would be charged a fee on every job. The
subcontractors with proper transportation and insurance would receive the transportation fee on the
jobs they did.
After instituting this policy I ended up at one point with four new GMC trucks on the road.
By the way, I think that's called “keeping jobs in America.” We only purchased products MADE IN
THE USA. The customer complaints stopped with the subcontractors arriving on the agreed date in
a professional looking commercial truck which was properly insured. Besides those benefits, the
trucks served as great advertising tools; they were like billboards on wheels. The trucks had
professional, tasteful advertising on them which ended up attracting additional customers and
business.
Well, year after year the business grew at a rate that any business would be thrilled with. We
succeeded because we provided the customers with a professional company, professional leadership
and qualified subcontractors who were professionals. We guaranteed quality work using only
quality materials MADE IN THE USA., and we stood behind our guarantee on every job.
If there was a problem with a job, we took care of it immediately. We virtually bent over
backwards to satisfy our customers. This approach to customer satisfaction gave us a substantial
customer base, a lot of repeat business and referrals. It proves that when you take care of people,
they take care of you.
After three years of being in the painting and drywall repair business, and attending college
full-time, I started to get a little burnt out. With the business growing the way it was, it was
requiring me to put in at least 60-plus hours a week. In addition, I was carrying a full schedule at
school. With great hesitance I decided that I would have to spend more time with my business,
because of our growth, and less time at school. It really bothered me to do this because I absolutely
loved attending the University of Toledo and advancing my education, and by achieving Dean's List
status I proved to myself again that once I set a goal for myself, I could accomplish it. The majority
of my professors, especially the head of the Labor Law program, were nothing less then excellent and
I will always have fond memories of those years.
In the spring of 1983, my girlfriend and I went on a vacation in Florida. We happened to be
sitting at the hotel pool watching people play the outdoor version of shuffleboard. Neither one of us
had ever "played the game" so we decided to try it. We walked over to the playing court which was
occupied at the time and asked when the next opening was. They informed us that the courts were
taken for the day which surprised me because I never knew that the game was that popular. We
returned to our table by the pool where I couldn't help but watch people "playing the game." One of
the things I noticed while watching was that the age of the people was about the same as the
temperatures. I went back to our room and returned with a pencil and note pad and began to sketch
out a tabletop sit-down version of the game.
-27-
When we returned from vacation, I took my sketches of the game to a friend who was in one
of my classes who happened to be a cabinet maker and asked if he would build the prototype games
for me. He agreed and started their construction. I also took drawings and instruction for the game to
a patent attorney, and in April of 1984, filed for the patent. On March 5, 1985, the patent was
granted. It would take almost two years before I would get the chance to test market the game, what
with the painting and drywall repair business taking the majority of my time, and attending college
on a part-time basis taking much of the rest.
During this same period of time I experienced problems with Mr. James paying me for the
contract that he and Mr. Strong had put together. After I had received about half of what he owed
me over a period of four years, and paid the attorney’s percentage out of what I did receive, Mr.
James suddenly informed Mr. Strong, who in turn informed me, that he had no intention of paying
the balance of the money he owed.
Mr. James had suddenly decided that he was somehow forced into signing this contract. I
reminded Mr. Strong that in the beginning I refused an agreement with Mr. James. I went on to
remind him that I had gone to the Toledo police and attempted to file a charge against Mr. James, but
that they would not accept the charge. I also reminded Mr. Strong that it was he and Mr. James who
wanted the agreement and that Mr. James had even come to my house to convince me to agree to
sign a contract with him.
I told Mr. Strong to explain to Mr. James that I would sue him for the balance owed, and for
the second time, I would attempt to file charges against him with the Toledo Bar Association. There
was no way in hell that I would just let Mr. James walk away from this. Not now, not ever. Mr.
James is one of the people who should thank God, on a daily basis, that I have children and believe
in God, because those are probably the only two reasons that he's still breathing.
On August 20, 1986, Mr. Strong filed a lawsuit against Mr. James in Lucas County Common
Pleas Court and the case was assigned to Judge Glasser. Soon after filing the lawsuit Mr. Strong
informed me that he could not represent me in the suit against Mr. James. He and Mr. James had
drawn up the contract together, so he would have to testify as a witness to the contract. I could not
believe it. Here I go again. Now I had to go out and find another attorney to sue the first attorney
because the second attorney could not do anything more about the first attorney.
I then talked to Thomas Overley, an attorney who had successfully represented me in court
regarding a speeding ticket. He told me he would accept and take over the lawsuit filed by Mr.
Strong. I also filed charges again against Mr. James with the Bar Association. After filing the charge
with the Bar Association I found out that there were several other people with charges pending
against Mr. James with the Bar Association. Another attorney told me that he thought Mr. James
had borrowed money from some type of trust accounts. He paid it back but somehow he got caught.
Before the Bar Association did anything, Mr. James surrendered his license to practice law in the
state of Ohio. This apparently ended any actions by the Bar Association or anyone else because I
never heard anything more about it. How convenient.
Around ten months before filing the suit against Mr. James, I accidentally met Tamara, who
-28-
became my second wife. I'd have to say after my first marriage ended the way it did, thanks in part to
the corrupt local government and legal system, the last thing on my mind was getting married ever
again.
I swore to myself my entire life that I would never turn out to be like my parents: getting
divorced, and not living with my children. To me, visiting my children instead of living with them
on a daily basis is one of the worst punishments anyone can ever be put through. I really never
wanted to take the chance of getting married again and having it turn out the same way.
I knew that it was possible to find the right person, get married, raise a family and live
happily ever after. The first time I got half of it right; I have the three most beautiful children on
earth from that marriage.
I have to admit that I liked living alone, doing what I wanted when I wanted. On the other
hand, I liked living with someone I cared for and I did not mind compromising on the “what I wanted
when I wanted”, especially given the fact that all I seemed to do was work and go to school. Tamara
was such an exceptionally unique person, I thought that if I were to ever marry again, she would be
exactly what I would want in a wife. Besides being very beautiful, she was intelligent, easy to talk to
and ended up becoming my best friend. The quality that most attracted me to her was that she was
the most motivated person I had ever met. She may have even surpassed me in that category. About
ten months after meeting Tamara, we married on August 3, 1986.
Soon after filing the lawsuit against Mr. James, it was, “Welcome to the INTERNAL
REVENUE SERVICE.”
-29-
CHAPTER FIVE
Before the lawsuit against Mr. James was heard in court, I had a new subcontractor come to
the office in early 1987 and ask if I had any painting jobs he could do. He happened to be an older
gentleman and told me that because of his age most people didn't want to give him work and that he
had a family to support and could not support them if no one would give him a chance. He went on
to tell me that he had all his own tools and guaranteed that if I gave him a chance, I'd never regret it.
Well, I was impressed with his enthusiasm to work and since his age didn't matter to me, I
subcontracted a small painting job to him. The following day he showed up on the job and did what
had to be one of the worst painting jobs I had ever seen. The customer called the office early that
afternoon to say that she was extremely unhappy with the poor quality of work that was being done
and went on to state that the subcontractor had left after being there for about three hours and had not
returned to finish the job.
I immediately drove to the job site in an attempt to get things straightened out. After arriving
I calmed the lady down and reassured her that this was not the way Iiams Painting & Drywall Repair
or its subcontractors conducted business. After apologizing, I assured her that the kitchen would be
repainted to her satisfaction and I asked if I could have the subcontractor come back the next day to
correct the job. She was very hesitant about having the subcontractor come back after he did such a
lousy painting job. I told her that I would also be there to make sure there weren't any problems with
completing the work to her satisfaction. I also told her that if there were any problems, I would send
a different subcontractor to finish the work.
After arriving back at the office, I called the subcontractor at home. When he answered the
phone I told him that I had been called to the job site regarding a complaint and I asked him why he
didn't finish the work. The subcontractor didn't give me an answer and refused to go back and
repaint the kitchen. The next day I sent another subcontractor to repaint the kitchen and paid the
second subcontractor for the job. The customer was happy and strangely enough I never heard from
the first subcontractor again.
I found the subcontractor's attitude very strange. I had dealt with many subcontractors over
the years but I never had dealt with anyone like this before. Anytime we had a problem with a job in
the past, the subcontractors went back to the job and corrected the problem. I should have known
that something was wrong, but at that time I didn't give it much thought.
Well, within several weeks of this incident taking place, two people from the Ohio Bureau of
Employment Services visited my office located in my home and demanded that the secretary immediately open the books for their inspection. They refused to give her the opportunity to contact me or
anyone else before opening my books to them. They went on to state they had the right, by law, to
do this without any type of paperwork stating who they were or what they wanted. She conformed to
their demands immediately.
What was happening here was that I was being set up. The reason that I say this is that
instead of the subcontractor going back and correcting the work, he went down and filed for
-30-
unemployment compensation. Now remember that he went out on the job as a subcontractor,
screwed up the work and instead of going back and correcting it he filed for unemployment. Now if
this guy wasn't a plant I don't know what you'd call him. There's no way this guy came to me
because he needed work. I believe that someone sent him out purposely to do this just in case
anyone ever looked into how the IRS came into the picture, somewhat giving them what would
appear to be a legitimate reason to do what they were about to do.
I find it hard to believe that this intrusion by the government again had nothing to do with my
going after Mr. James. There is no doubt in my mind now that whoever convinced Mr. James to do
what he did was now attempting to protect him again. After years of dealing with subcontractors and
never having anything like this happen before, I find it very strange that it happened the same time I
went after Mr. James.
Next I received a letter from the Internal Revenue Service giving me notice that they were
sending someone to my office to audit our books. When the gentleman arrived, we provided him
with everything he asked for and cooperated totally, I had nothing to hide. Every job was on the
books, along with every subcontractor and every bill or expense the company had ever paid.
Everything was in order. I prided myself on operating a professional business. The Internal Revenue
Service’s agent then took all of our records with him back to his office.
At the same time, the Ohio Bureau of Workers Compensation sent an agent to my office to
perform their own audit. After conversing with the gentleman on three separate occasions, he told
me that he agreed that I was treating the subcontractors as such, and not as employees. He went on
to say that unfortunately, most of the people in the repair industry don't file or claim anything and
that when the government does catch up with them, they are usually uncollectible, so it would be
more convenient for the government to collect from me.
Another coincidence is that these different governmental agencies basically decided to audit
me at the same time. I've spoken with several people who either work or have worked in government
and they told me that usually one agency audits you and if they find you guilty of something, then
the other agencies quickly follow. Whoever sent the subcontractor to me also contacted and
convinced these agencies to audit me. He or she must have been extremely familiar with how the
different agencies function, known exactly what to say them, known them personally or had worked
with them on some type of basis and had enough pull with them to convince them to come after me.
To me that sounds like someone who works for the government, not a subcontractor who did not get
paid for doing a lousy job.
I did receive a hearing within a reasonable amount of time from the Ohio Unemployment
Agency. After discussing the issue again with my CPA Bill Giha he assured me that after I
explained how Iiams Painting & Drywall operated I would have no further problems with them. It
was just that clear-cut. I attended the hearing by myself and explained the agreement between Iiams
Painting & Drywall Repair and the subcontractors. I stated that I had operated the business in this
manner from the time that I started it. I went on to explain that I had a large turnover of subcontractors. If they were employees, why did only one person apply for unemployment benefits? The
people at the hearing stated that whoever contacted them said he was an employee, punched a time-31-
clock, was paid by the hour and I personally supervised him during the work. My answer to that was
for them to contact any subcontractor who worked for Iiams Painting & Drywall Repair or go out to
any of our job sites and ask anyone if that was true, I told them they could even talk to my customers.
The hearing lasted about half an hour and at the end of the hearing they told me they would discuss
the matter and contact me within thirty to forty-five days. Several weeks after the hearing a woman
from the Ohio Bureau of Employment Services visited my office and assured me that as long as
Iiams Painting & Drywall Repair continued its present method of subcontracting work, I would have
no further problems with them.
In November of 1987 I received the first letter and assessment from the Internal Revenue
Service stating that they had reclassified some of the subcontractors to employees and I owed back
taxes. I gave the letter to my CPA, Mr. Giha and we promptly sent a letter to the Internal Revenue
Service. The letter stated that I did not agree with their reclassifying of the subcontractors to
employees. I further stated that I did not owe the assessment and I wanted the chance to appeal their
decision.
The Internal Revenue Service’s answer to my letter was an additional assessment. I again
gave the notice to Mr. Giha and on December 14, 1987, we promptly answered the additional
assessment with a letter stating:
Department of Treasury
Internal Revenue Service
Cincinnati, Ohio 45999
RE: Donald E. Iiams, Jr.
F.E.I. 34-1518250
Forms 941 Periods Ended
March, June, September & December, 1985 & 1986
Dear Sirs:
This letter is in response to the billings I received on the above related matters.
These billings are in error because I have never had employees and consequently never filed
any 941 forms. During the summer of 1987 I underwent an examination by the Internal
Revenue Service in Toledo regarding that status of subcontractors I use in my business. The
Internal Revenue Service contended the subcontractors were actually employees and I
disagreed.
The agent told me that they would make a note of the fact that I did not agree and I would get a
chance to discuss this issue with another level of Internal Revenue Service, namely the
regional appeals office. Since the last meeting I have neither heard from nor received any
further information or notices until I received the notices referenced above.
-32-
Please remove these billings from my account until it is finally determined whether my
subcontractors are employees.
Sincerely Yours,
Donald E. Iiams, Jr.
On December 23, 1987, Sylvia G. Hermann from the Internal Revenue Service sent me a
letter stating that they had received the December 14, 1987, letter we sent, that they were looking
into the matter and would answer us more fully in 45 days. On December 28, 1987, I received
another notice from the Internal Revenue Service titled: URGENT PAYMENT REQUIRED. The
letter went on to state;
Your full payment of the Federal Tax shown below has still not been received. We have
previously billed you for the overdue tax and must now consider filing a Notice of Federal Tax
Lien and seizing your property, wages, or other assets to satisfy your unpaid tax. The amount
due includes additional interest and penalties which will continue to increase until the balance
is paid in full. We have calculated the interest and penalty amounts to ten days from the date
of this notice.
Over the next three months I received several more threatening letters from the Internal
Revenue Service. On March 21, 1988, Mr. Giha and I once again replied with another letter. The
third letter stated:
March 21, 1988
Internal Revenue Service
Cincinnati, Ohio 45999
RE:
Donald E. Iiams, Jr.
FEI 34-1518250
Forms 941 Periods March, June, September,
and December, 1985 & 1986
Dear Sirs:
I have previously responded to two different notices on the above referenced tax liabilities. A
copy of the previous letter is attached. The most recent thing I heard from Internal Revenue
Service was that they have received our response and will look into the matter and respond.
-33-
I resent these threatening letters about a liability that I disagree with after I have been told that
you will review the situation and respond.
This situation has been lying dormant since last summer and instead of giving me an
opportunity to dispute the Internal Revenue Service's findings I just keep getting threatening
letters.
Sincerely,
Donald E. Iiams, Jr.
These assessments from the Internal Revenue Service were followed by an assessment
from the Ohio Bureau of Workers Compensation. Uniquely enough, now that the Internal
Revenue Service and the Ohio Bureau of Workers Compensation filed assessments against me,
the Ohio Bureau of Employment Services changed their decision and assessed me $10,764.75
plus interest. I do not like to repeat myself but there's no way in hell I'll ever believe that all of
this had coincidentally taken place right before I was to go to court against Mr. James.
On August 28, 1987 my next attorney, Mr. Thomas Overley, and I went to Lucas
County Common Pleas Court against Mr. James. Judge Nichols, a visiting judge, heard the
case and surprisingly, Mr. James elected to have the judge instead of a jury decide the case.
After both attorneys presented their issues, the judge decided that the contract drawn up by Mr.
James, an attorney, and Mr. Strong, another attorney, was an illegal contract. The judge also
felt that Mr. James had somehow been coerced into making this agreement, which just
happened to be the direct opposite of what really happened. If Mr. James did nothing wrong,
why would he agree to sign the contract in the first place? This line of logic somehow eluded
the judge. Even more strange was the fact that Mr. James had not asked the court for the
return of the money that he had paid me. Personally, I think it was all part of the deal, and that
this case was also decided before it ever went to court. With Judge Nichol's decision, Mr.
James was off the hook for the money he owed me. The judge also allowed Mr. James to
commit a felony and basically just walk away from this entire situation.
Mr. James, besides committing a felony and getting away with it, had not filed the
appeal as he said he did in the "set-up conviction" of the hazard waste dumping charge. Come
to find out, the reason we had lost the landfill case was that Mr. James never answered the city
of Rossford's pleading to dismiss the case. At that time I would have given my right arm to
know who exactly paid off Mr. James or how they enticed him to throw these cases for the
government. I venture to say that this was nothing more than a few politicians paying Mr.
James back for services rendered.
-34-
I admit that after what I had gone through with the legal system in the past, there was
no doubt in my mind that in most instances the system is nothing more than a scam. My new
attorney thought the case was going to be so basic that he accepted the case on a contingency
basis! We went into court holding a signed contract, one that was drawn up by two attorneys,
and the judge said that it was not worth the paper it was written on. Now on top of all of this,
I still had to deal with the extortionist from the Internal Revenue Service.
Throughout this entire process, I never received the chance to appeal the Internal
Revenue Service’s assessment, but that did not stop them from withdrawing all money from
my bank account. They took all of the money in the account and left me with checks that had
already been written, without funds to cover them. I'm talking thousands of dollars. Several
days after they took the money, I received a notice from the Internal Revenue Service that they
had taken the money and how much they took. I then received notices from the bank that I did
not have enough money in the account to cover the checks that had been written. The bank
sent the checks back and added a charge for writing a check without sufficient funds.
The attitude, mentality and actions of the IRS began creating problems with my
business, and eventually cost me my second marriage and family. This situation with the IRS
also created problems with subcontractors, suppliers and the banks that I was dealing with.
First, it's hard enough to get a bank to work with a small business, but add the IRS to the
equation, and it spells total disaster. Also, the fact that I could not put money in my bank
account without knowing if the IRS would take it just added fuel to the fire. Second, I could
not have any accounts with suppliers because of the checking account situation I now had. I'm
sure the suppliers did not mind having another cash customer, but now I was no different than
the majority of the people in the business.
This situation also meant that now I had to start asking the customers for a down
payment to cover the cost of materials. Lastly, because the business was operated on a very
professional basis, we had a large customer base with a lot of repeat customers. That allowed
me to attract better subcontractors, which meant the jobs turned out better for the customers.
Now that the IRS was involved in my business, it became difficult to attract any decent
subcontractors to work for me; not because I was doing anything wrong, but they were scared
to death to deal with the IRS. And if all of this was not bad enough, the IRS began taking the
money that my wife was supposed to receive from her income tax returns. This continued for
several years with the IRS fully knowing that she had nothing to do with Iiams Painting &
Drywall Repair.
It's beyond my comprehension, and without a doubt the IRS's, what they were
accomplishing by attempting to put me out of business, because they sure as hell weren't
helping me stay in business. The only result they were achieving was putting the majority of
-35-
the subcontractors that had worked for Iiams Painting & Drywall Repair back into the cash
market where they would not pay income or any other tax on the money that they were earning.
For some reason that just doesn't seem all that brilliant to me. On the other hand, I guess I'm
not as smart as the government. I could never hope to be, and don't think I'd want to be, smart
enough to put over two billion taxpayer dollars into a tunnel in Texas, then spend another six
hundred and seventy four million taxpayer dollars to close it up. I'd have to hire the
government to help me with such an intelligent decision!
With all this going on again, I have to admit it somewhat dampened my entrepreneurial
spirit, but not enough to make me quit. In the back of my mind I thought, and still do, that
when I became successful in business, I would have enough money to find out why all of this
had taken place and who all was involved. Once I found out positively who all was involved,
I'd make them pay; legally of course. So besides attempting to fight the IRS and keep Iiams
Painting & Drywall Repair going, I was also working on locating a manufacturer for the
ShuffleBowl game so I could start the test marketing.
By the fall of 1987 I had found a manufacturer for the game and was able to borrow
enough money to have 400 to 500 games built. I made an appointment with the buyer for The
Anderson’s and convinced him to purchase 36 games for their two stores, with the agreement
that I would buy back any games not sold by Christmas.
In the last week of November on either Wednesday or Thursday I delivered eighteen
-36-
games to each of the stores. In the first part of the following week I received a phone call from
the buyer stating that they had sold out of the games over the weekend and asking if I could
deliver another thirty-six games. The buyer also offered to place the games in the center isle of
the stores, giving the games higher visibility, if I would have someone come in to the stores on
the weekends and demonstrate how to play the game to their customers. Over a three-week
period the two stores sold a total of three hundred and eighty-three games. By far ShuffleBowl
was their best selling board game that Christmas for those two stores. I had also sold the
games to several catalog companies and achieved favorable sales results from both markets.
At this point I felt that test marketing results were successful. Granted the test market
was limited in scope, but the results were good enough that I knew I wanted to continue. I
needed to work on the manufacturing end of the game a little more and I wanted to learn more
about the marketing and distribution portion of the game business. After speaking with several
people who had experience in the toy and board game market, I was told that almost everyone
who attempts to get into the business fails but if I were that determined, I should attend the
New York Toy Show.
The first of the year I looked into renting booth space at the New York Toy Show.
They told me that all the space was rented and the only way I would be able to show the game
was to sub-lease space from another manufacturer in their booth. After several attempts I was
able to locate a manufacturers representative who agreed to sub-lease a three by four foot area
in their showroom in the New York Toy Building. I had a display stand built for the game and
-37-
obtained a hotel room for my stay.
Within a month I was on my way to New York for what I was hoping would be an
educational experience into the toy and game business. Well, I was partially correct. After
arriving at the showroom and finding out that I had rented only enough space to stand the game
straight up instead of laying flat in order for people to play the game, I knew that I was in for
another lesson in life in how to be taken in New York City, but quickly decided to make the
best of it.
After talking to only four or five people over a two-day span I learned that most of the
people who came to the Toy Building had pre-set appointments and generally the buyers did
not have the time to browse for new products. I was then informed by the people that I had
rented the space from that I really needed to display the game at the toy show located in the
Javits Center, and for another minuscule charge, which in New York is about $1,000.00, I
could rent some space in their booths.
After hearing this, I spoke with several other people who had rented space in the same
showroom, and they agreed that the Javits Center was where I needed to show the game, but
make sure that I rented enough space to lay the game down. I took into consideration the fact
that I was already in New York, had a hotel room, and had just stood in a three by four foot
area for thirty hours to talk to four people without having enough space to stand let alone
display the game properly. I also noticed that most of the companies displaying their products
had models working in their showrooms as an additional attraction. I decided to stay and rent
the space at the Javits Center. I also decided to call home and ask my wife to come to New
York and work with me in the booth so I'd at least have a jump on the companies that had mere
models in their booths.
When we arrived at the Javits Center and began to demonstrate the game, the situation
took a direct turn-around. All of a sudden Tamara and I were talking to about eighty percent of
the people coming into the booths. We met with many buyers who were interested in
purchasing games for the next Christmas season, and ended up selling several hundred games
to be delivered when we returned home. Now, feeling more confident about being able to
market the game successfully, I decided that I wanted to market it on a full-time basis. After
attending the show I knew that I would have to wait until the next Christmas buying season
started before I could financially handle attempting to work at it full-time. I also felt that I
needed another year to work on my present business and get the situation with the government
taken care of.
Over the course of the next year I was not able to make any progress with the IRS. As
far as the sales of the game, the following year’s Christmas sales exceeded the year before. On
October 21, 1988, the Toledo Blade newspaper wrote an article about the ShuffleBowl game
-38-
and me and stated in the article that I was attempting to raise about three hundred thousand
dollars to start the new company. After the article was written, I received some local interest
for partial funding and I was also introduced to a venture capital group located in Michigan.
After several meetings with both parties I was confident that within the next few months I
would be able to complete the financing necessary to start the new venture.
In February of 1989, Iiams Painting & Drywall Repair was placed on the market for
sale with a broker located in Toledo, Ohio, and was successfully sold on April 19, 1989.
Before selling the business to the new owner, I explained to him that I was having a
disagreement with the Internal Revenue Service attempting to reclassify the subcontractors as
employees.
The potential new owner said he had no problem with that and that he had problems
with them himself before. I believe that Iiams Painting & Drywall Repair was, if not the first,
one of the few repair services of its type to ever be sold by a broker in the State of Ohio. Also,
in March of 1989, I went to the Maumee Municipal Court to defend myself in a suit filed
against Iiams Painting & Drywall Repair and LaPointe Painting, one of my subcontractors.
The suit was filed against both of us by someone who had worked for the subcontractor and
had not been paid. After hearing the testimony of everyone involved, the judge denied the
claim against myself and Iiams Painting & Drywall Repair and granted the claim against
LaPointe Painting, stating that the court agreed that I was not the employer and that LaPointe
was a subcontractor.
After finally making some type of progress with this situation, I immediately appealed
the assessment from the Ohio Bureau of Workers Compensation with the Ohio Attorney
Generals Office.
While I was in the process of attempting to sell the business, the IRS came to my home
in April of 1989 and took possession of my 1985 GMC truck. They told me that if I would
make arrangements with someone in their office to pay the $8700.00 assessment, I could have
the 1985 GMC truck back. Within several days I set up an appointment with Lenna Kirby at
the IRS office in Toledo.
After meeting with my CPA, Mr. William Giha, we decided that at this point, with me
selling the painting and drywall business and going into the board game business, it would be
better for me to pay the assessment $8700.00 under protest and just be finished with the IRS.
I then called the IRS and scheduled a meeting with Ms. Lenna Kirby. At this meeting I
agreed, under protest, to pay the assessment. She then asked me where I had obtained the
money, so I explained to her that I had sold the painting and drywall business and that the
money was supposed to be the down payment on our house, but instead, I would pay the
-39-
assessment of $8700.00 within one week. I once again told her that I did not feel that I owed
the money but that I had chosen just to pay the money and be finished with them. Ms. Kirby
agreed to accept, within one week, payment in full of the assessment for $8700.00 and release
the truck.
After accepting the payment terms Lenna Kirby became friendly and explained that this
was not something she enjoyed, but she was happy that I was able to pay the assessment and
get the whole thing over with. Ms. Kirby asked me what I planned on doing now that I had
sold Iiams Painting & Drywall Repair.
I should have known better and not answered any of her questions but I thought that she
was just attempting to be pleasant. With her statement that my situation with the IRS was
over, I never dreamed that she was asking me these questions because she had another
assessment to drop on me, but that's exactly what she was about to do. I even went so far as to
explain to Ms. Kirby that I had invented a board game, ShuffleBowl, and was in the process of
signing an agreement for the funding of the company.
Once she got the information she needed, more of the hammer dropped. Ms. Kirby,
with a smile, informed me that the IRS had reclassified more of my subcontractors as
employees and now there was an additional assessment against me for $30,000.00. I asked
Lenna Kirby why she would state that everything was over with the payment of $8700.00, then
after I agreed to pay the money, hit me with another assessment. At that point I was thinking to
myself, how stupid could I be to think someone from the IRS was just trying to be friendly.
And if that wasn't stupid enough, I had just told her everything she wanted to know. If they
were handing out awards for stupidity that day, I was the clear-cut winner. On the other hand, I
hadn't done anything wrong so there was nothing to hide. At least that's what I thought at that
time. I have learned since then that being right doesn't mean squat when it comes to dealing
with the IRS or any other government agency unless you have a healthy supply of money.
After Ms. Kirby informed me of the new assessment and attempted to issue the assessment to
me, I refused to accept it and I just got up and walked out of her office.
The following week I met with Ms. Kirby and another IRS agent at a storage facility
where they had taken my truck, and paid the $8700.00. Before giving them the money, I asked
Ms. Kirby if it was her intention to accept the payment, release the truck and then turn around
and take it again. Ms. Kirby assured me that they would not do that.
Within a week or two of paying the $8700.00 and getting my truck back, I walked out
of my house in the morning to be met in my driveway by Ms. Kirby and her supervisor, Mr.
Ron Zelinski. Ms. Kirby promptly handed me the assessment papers and they both informed
me that the IRS would aggressively collect this assessment. I then told them that I had opened
my books for everyone because I had nothing to hide. I went on to explain that I was not afraid
-40-
of them or the IRS and that I would not be intimidated into paying them money that I did not
owe. My business was legitimate and my subcontractors were not employees.
They knew damn well how the industry worked, and if the subcontractors didn't pay
their taxes, then their problem was with the subcontractors, not me. I further explained that I
had a judgment dated March 31, 1989, stating that in a case that came before the Maumee
Court, the Court decided the people were not employees of Iiams Painting & Drywall Repair,
but subcontractors. I also stated that I had been open and cooperative with them. What did I
get in return? They lied to me, they extorted money from me without ever giving me a chance
to appeal, they damn near destroyed my business and now they wanted more. Bullshit. I then
told them that I would fight them on this issue forever, if I had to.
On May 11, 1989, I wrote a follow-up letter to Randal C. Berning, assistant attorney
general, stating that I had not received an opinion yet from Mr. John Kanders of the Ohio
Attorney General’s Office, and asking if he would check to see if a decision was made and let
me know.
-41-
CHAPTER SIX
Even though I knew I had a battle lurking with the IRS, one that I'd been looking
forward to for years, everything else seemed to be falling into place. The test marketing on
ShuffleBowl had been very positive and by June of 1989 I had raised partial funding for
ShuffleBowl Corporation and was in the closing phase for the balance of the funds with a
venture capital group. In total, I raised around $200,000. I had sold the painting and drywall
business and had $25,000 plus interest coming from the sale, plus I was now working full-time
in the ShuffleBowl Corporation. I was finally proceeding, full-time, with the manufacturing,
sales and marketing of the game. I was getting excited about life again! As a matter of fact, I
would have to say that Tamara and I both were really excited about our futures. Up to this
point, half the time our marriage was a dream come true and the other half was a nightmare,
thanks to the government.
I have to say that in the back of my mind, the thought that within a few years I would
have the money to go after the government, and Art James, made everything worth working
harder for. There was something inside me that would not allow me to walk away from the
past, and I had become even more determined since the IRS had come into the picture.
Within two months of selling the painting and drywall business I was notified by the
IRS that they had placed a lien against the proceeds of the sale, basically tying up $25,000 plus
interest--the balance of what was owed to me in the sale. As if this wasn't enough, the IRS sent
agents out to the new owner’s house to tell him that they had placed a lien against the money
that he owed me and told him, without anything in writing, that he should not sell any of the
business assets because they may want to seize them.
At this point the new owner was making his payments to the Business Brokerage
Company and the IRS had already served a levy with them against the funds, so there was no
legitimate reason for the IRS to go out to the new owner unless it was their intention to create
additional problems for me. Now I do not mean to over-simplify the situation, but let’s say for
argument sake that I did owe the money. How was I supposed to pay the assessment with the
IRS impairing my means to pay? I don't claim to be a rocket scientist, but if someone owed me
money, the last thing I would do is impair his means to pay me. Yet that's exactly what the IRS
was doing.
Before completing the sale of the painting and drywall business to the new owner, I sat
down with him again and explained my situation with the IRS. The gentleman told me that he
had also experienced the wrath of the IRS and that after dealing with them, he wouldn't even
open a bank account.
As a matter of fact, when the gentleman made his downpayment of almost $10,000 for
-42-
the business, he paid it all in cash--small bills. Even though we had discussed the situation
before the sale, after the IRS made their appearance at his home several times, he stopped
making payments and filed suit against me on August 22, 1989, stating that I had sold him a
business with a tax problem, even though the lien was filed after the sale of the business and
was against me personally, not the business. He also claimed that there were some hand tools
missing from the inventory, the same hand tools which were scratched off of the inventory list
before he purchased the business. Uniquely enough, he did not miss the hand tools until after
the IRS visited him.
Now I had already told the IRS everything regarding the sale of the painting and
drywall business, and unfortunately for me, everything about my new business. I hadn't held
anything back, at any time. Even though I had already experienced the local political and
judicial corruption, for some unknown reason I felt that the federal government would not be
more of the same. Boy was I wrong on that one too. I did not understand at that time that the
government, and especially the IRS, were so unrestrained, invincible and inept that they would
not understand the repercussion of their actions. Well I now believe it is their objective to
destroy you whatever the cost is to you, if you disagree with them. When the IRS accuses you
of owing taxes, you're considered guilty until you can afford to prove your innocence. And if
that's not bad enough, they will take your money and tie up your property and any assets you or
your family may have. Then if there is anything left, you can attempt to fight back. Hell, with
those type of odds in my favor, I wouldn't be afraid to fight anyone either, including Mike
Tyson. My question is: “Why would we allow the government to have such a unfair advantage
over us?” More importantly, “How the hell do we change these rules?” because they won't.
Another “coincidence”: I'd be willing to lay odds that the IRS has never audited the
new owner of Iiams Painting & Drywall Repair, and I guarantee he didn't change the
subcontractors to employees. In fact, when the new owner was in depositions he furnished us
with a list of eight subcontractors he was using, several of whom were used when I owned the
business. So even though the new owner knew the IRS did not agree that the subcontractors
were subcontractors, he didn't change a thing.
These actions by the IRS truly make me wonder what they were attempting to achieve.
Was it their goal to make an example of me? If it was, what type of example were they setting,
destroying someone who was operating properly? The only business practice the IRS
solidified to the people in the industry was that operating under the table was the only way to
operate.
Was the IRS upset with me because I told them that I was not afraid of them and would
not bow down to them? I didn't know that it was against the rules to stand up for yourself,
even against the government. I know when you join the armed services you give up the right to
free speech, but does that rule apply to the IRS too?
I never screamed, swore or threatened any of their agents or any other government
-43-
employee when they came into my home uninvited or when I was in their office. I was always
polite but firm in the fact that I did not owe them money, and I wasn't going to just lay down
and pay the IRS money I didn't owe them.
Lastly, I believe all of this had everything to do with my past dealings with local
government and the legal system, along with their attempting to protect Mr. James for
throwing the cases. Basically they were just paying Mr. James back for services rendered.
My next encounter with the IRS came in September of 1989 when I received a “Notice
Of Seizure” and a “Minimum Bid Worksheet” informing me that they had placed a lien against
the patent for my game in August and were placing it for sale on November 29, 1989. The day
I received the notice, I immediately informed the investors. The patent was supposed to have
been transferred from my name to the ShuffleBowl Corporation in July of 1989, but the
attorneys erred in the amount they sent the Patent Office to transfer the patent, so it was still in
my name. The patent on the ShuffleBowl game was part of the reason the investors put their
money into the company, and without the patent there was no product, so there was no
company. The investors contacted their attorney and we had a meeting the following day.
During this meeting the investors’ attorney contacted the attorneys who had represented
ShuffleBowl Corporation and me during the negotiations and explained to them that the patent
was supposed to have been transferred to the new company, and that they expected them to
clear up the lien. They also stated that they were not going to pay them to do it.
Shortly after receiving the notification from the IRS, Bill Giha discovered another way
that we could appeal the IRS assessments, since the IRS had not given me the opportunity to
appeal their decision up to this point. Bill had me pay $323.17, which was the assessment on
one individual subcontractor, and then filed a form 843 for a refund of taxes paid. Even
though we had filed this appeal, the IRS was proceeding with the sale of the patent. In addition
to Mr. Giha appealing the IRS decision, the attorneys who had represented ShuffleBowl
Corporation in the negotiations with the venture capital investors spoke with the IRS on several
occasions without success.
On November 15, 1989, the attorneys sent a letter to the IRS explaining that if they sold
the patent without allowing me the chance to appeal the IRS decision first, they would file a
lawsuit. The IRS response was that they still planned on holding the sale of the patent unless I
paid the assessment in full. I then attempted to seek assistance from my congressperson,
Marcy Kaptur, but for whatever reason her office was of no help. I then contacted
congressman Carl Pursell’s office in Ann Arbor, Michigan, where the game company was
located.
After congressman Pursells office contacted the IRS and asked why I was never
afforded an appeal in this matter, the IRS postponed the sale of the patent and decided to
-44-
finally allow me to appeal their reclassification of the subcontractors. To get the chance to
appeal, I also had to agree to a payment agreement until our disagreement was resolved.
On November 30, 1989, I signed the “Installment Agreement” stating that I had to pay
five hundred dollars a month along with a three thousand dollar down payment to the IRS. I
basically had to pay the IRS, so I could have a chance to disagree with them, to another IRS
employee. Something just doesn't seem right with this scenario.
On January 4, 1990, I received another billing from the Ohio attorney general’s office
stating that to avoid the initiation of legal proceedings, I must send them $6,376.32 plus $
510.64 in interest within ten days. After reading the notice I called Mr. John Kander the same
day, assuming that the Ohio attorney general’s office had decided against me, and I wanted to
know how they arrived at this decision. Upon contacting Mr. Kander I found out that their
decision was just the opposite; the Ohio attorney general’s office agreed that the people were
subcontractors, not employees, and canceled their assessments. On May 31, 1990, I received a
“Statement of Account” from the Ohio Bureau of Workers Compensation stating that I had a
credit balance of $257.16. Shortly after that they sent me a check for $257.16.
On January 24, 1990, Mr. Giha received a notice from Jack Chivatero, district director
for the IRS, stating that he was disallowing my claim for a refund on Mr. Giha’s appeal of one
subcontractor.
The letter stated:
Your claim for refund of taxes paid as a result of an employment tax examination is denied
since you have not established that the workers you employed during the periods examined
were independent contractors and not employees subject to your direction and control. Note
that Form 2297 and an examination report are not applicable since your claim for refund was
filed subsequent to the assessment.
It also stated that if I accepted their findings, I should sign and return the enclosed Form
2297 and examination report. Since I didn't agree I didn't sign it and Mr. Giha, my CPA,
contacted them and explained that we were appealing their decision.
On June 5th, 1990, I finally received my first face-to-face appeal with the IRS. My
CPA, Bill Giha and I went to the Toledo office of the Internal Revenue Service for the appeal.
This process was supposed to be one that Bill and I could handle ourselves--no attorneys
necessary. According to Bill, my case was just that clear-cut.
When we arrived for the appeal we were introduced to the IRS's appellate officer, Mr.
Paul R. Lockwood II. Shortly after arriving in Mr. Lockwood’s office, he got up and said that
-45-
he had to leave for several minutes. When he left the room, he coincidentally left his file open
on the desk so I could easily see it. I looked at his file and the numbers ranged from $30,000
to $128,000.
When Mr. Lockwood returned, we explained how and why I treated the subcontractors
as subcontractors and not as employees. After discussing the matter for about half an hour Mr.
Lockwood informed us that he had decided the majority of the people were subcontractors and
only a few of them were employees. He was also willing to settle for $15,000 tax, penalty and
interest. I asked Mr. Lockwood what criteria he used to arrive at his decision. The only
explanation I received was that he felt that most of the people were subcontractors and some
were employees. I then explained that one of the people he thought was an employee was
actually a college professor who happened to be a neighbor and friend, and who had loaned me
money on several occasions. Mr. Lockwood backed down, saying he might be wrong on one
or two people he considered employees, but that he was probably wrong on several people that
he considered subcontractors, so we were even.
With an arrogant attitude, he refused to give any logical explanation as to why one
person was considered a subcontractor and another person was not. To me, if one person is a
subcontractor and you treated everyone the same, that would make them all subcontractors.
At that point I explained to Mr. Lockwood that this issue had come before the Maumee
municipal court, and in this case the court agreed that the people were subcontractors. In
addition, the Ohio attorney general’s office agreed. I also told Mr. Lockwood that his decision
that the majority of the people were subcontractors and not employees only strengthened my
belief that I had treated the subcontractors correctly, and he himself had basically agreed.
I continued, in somewhat of a heated tone, to question Mr. Lockwood as to why the IRS
would financially destroy me to the point of jeopardizing my marriage, two businesses and
everything I had worked for, all for a lousy $15,000 that I didn't even owe, and I had already
paid them $7,000 just to get the appeal. Who the hell, in their right mind, destroys someone
for $8,000, especially if they're collectible? It defies any logic that I can think of, unless that
was their objective to start with. I told Mr. Lockwood that without being able to receive a
logical answer from him as to how and why he came to his decision, I could only assume the
only reason that he didn't agree was that the IRS knew I would sue them for the damage they
had caused. Before leaving I explained to Mr. Lockwood that I did not agree with his decision
and that I would continue to fight their assessments.
As we left the building, Bill started to breath again. Then he told me that he knew a
tax attorney, and that if we got him involved now, he felt the attorney would be able to get the
issue settled, and get the reclassification of the subcontractors overturned. I thought to myself
that we didn't totally win, but we had just gotten a lot closer to getting the IRS to agree that
-46-
their assessment was incorrect.
Even though we were getting closer, this fight with the IRS had not only affected me, it
had affected Tamara. It damaged our marriage, family, past business, and now was even
affecting my relationship with the investors. Because the investors didn't sue me when the
situation with the IRS first occurred, I had to compromise on issues that I ordinarily would not
have. These situations caused ShuffleBowl Corp. so many problems that eventually I had to
sit down with the investors, on many occasions, and attempt to settle the problems and get
compensation for the loses the company incurred.
For the near future, every dime we had, had to be put back into the company. We just
didn't have the time or money to handle any prolonged legal battle or attorney fees. Before I
could win this in court, the company would have gone under. So I was making every attempt
to settle this “situation” (for the lack of a better term) as amicably as possible. After my
repeated attempts led nowhere, I had no other choice than to hire another attorney and see if he
could settle our disagreements. This time I was lucky enough to find an excellent attorney; one
who had a reputation for expediently settling issues out of court. After I explained the situation
to this attorney, he told me that if he couldn't settle the situation out of court, he wouldn't
charge me. Well, after the attorney met with them several times and drew up several different
agreements, he told me that they were not serious about settling the matter. They were just
buying time and I should find another attorney and file suit against them. I was also notified by
the venture capital group that their partnership was going to be dissolved, that they were losing
their incubator facility and that I had to make plans to move out of the building.
At this point, I was so sick of the entire situation I could have screamed. I don't mean
to keep knocking attorneys, because the one I just had was excellent, even though he couldn't
get the situation resolved. But damn it, I speak English, the court should understand English,
why in the hell did I always need to hire a spokesperson to get anything accomplished?
Anyway, I went out and found another attorney and asked that he before he file suit, he make
an effort to settle with them out of court. After attempting for over a year, he was also unable
to settle our disagreements out of court. Unfortunately this attempt on my part to peacefully
settle our disagreements gave them the opportunity to file suit against me first, which they did
for $7,000 which had been personally loaned me to get the appeal with the IRS.
Shortly after the appeal, Bill and I contacted the tax attorney, Mr. Mark McBride, and
explained the situation with the IRS. Mr. McBride stated that he felt that he could get the
assessment canceled and get the money returned, because he also felt that the issue was clearcut. He accepted the case and gave me an estimate of several thousand dollars to get the matter
resolved.
On July 23, 1990, I received another “Request for Payment” from the IRS Cincinnati
-47-
office that stated I had overpaid my taxes by $647.16, but I still owed $1,423.59, and the IRS
wanted payment. Mr. McBride then contacted Mr. Lockwood and discussed the issues.
After a month and meetings with the IRS, Mr. McBride met with me at his office and
explained to me that Mr. Lockwood was now willing to settle the issue for $9,995, and since I
had already paid $7,000 towards the assessment, in order to receive the appeal, all I would
have to pay would be another $2,995 and be finished with the issue. I told Mr. McBride again
that I did not owe the assessment, I was not going to pay any additional money and that I
wanted the money I had paid returned. Mr. McBride said it would cost me more money to
fight the IRS than to pay off the assessment. He advised that it would be more advantageous
for me to pay the assessment and be finished with the IRS, given the fact that they were
attempting to sell the patent for the ShuffleBowl game. They had also tied up the balance
owed for the sale of the painting and drywall business. Because of that, I would now have to
sue the new owner and hope that he would be collectible. He also remarked that after I paid
the assessment, I could save up some money and sue the IRS for up to $100,000 for the
damage they had caused me, as if that would even begin to pay for the damages those idiots
caused; and the IRS was only the finishing act.
After discussing the IRS offer for the better part of two hours, I decided to take Mr.
McBride’s advice and pay the additional $2,995 with the strict understanding that under no
circumstance was I agreeing with the IRS reclassifying the subcontractors. I told Mr. McBride
I was concerned that once I agreed to pay anything further on the assessment, even under
protest, the IRS would take that as an acceptance of guilt and want more money, but Mr.
McBride assured me that would not happen.
Mr. McBride then called Mr. Lockwood to accept the IRS offer to settle. After Mr.
McBride hung up, he explained that Mr. Lockwood told him that there was going to be an
additional $5,000 penalty and interest charge.
Although he was incorrect the first time, Mr. McBride still took the position that it
would be better for me to pay the additional assessment and finally be finished with the IRS.
Again I explained to Mr. McBride that if I did agree to pay the additional amount, it would be
under protest and with the understanding that I still did not agree that I ever owed the
assessment. In addition, I told him I would have to receive a payment agreement if I had to pay
the additional $5,000. Mr. McBride again contacted Mr. Lockwood with our agreement. Once
again, after Mr. McBride agreed to pay, the IRS turned around and before our agreement was
in writing, assessed me another $30,000 plus.
Mr. McBride said that he could not understand the IRS attitude in this case and that in
all the cases he'd handled with them, he'd never had this problem before. He further admitted
that the part that bothered him the most was that the amount I supposedly owed the IRS was
-48-
small compared to most amounts owed them, and he just could not understand their attitude or
actions. He then asked me if I had problems with the Internal Revenue Service previous to this
that I had not told him about.
I related my past situation with the landfill. I also explained that the IRS decided to
audit me right before I was to go to court against Mr. Arthur James. Mr. McBride claimed that
if what I was telling him was accurate, it might explain why the IRS was taking the attitude
they were. Even given these facts, Mr. McBride said that he would continue to attempt to get
the IRS to cancel the assessment because he felt that the IRS was incorrect.
At the same time I was going through this, I received a “Letter of Thanks” from the
Defense Logistics Agency in January of 1991 for ShuffleBowl Corporations support of
Operation Desert Shield. ShuffleBowl Corporation and the Toledo Police, Lodge 40, participated in a sale of the ShuffleBowl board games. For every two games that Lodge 40 members
purchased at Christmas time, ShuffleBowl Corporation would send a ShuffleBowl game to the
troops in Operation Desert Shield. We ended shipping around one hundred games that retailed
for $79.95 each to the troops.
In March of 1991, I received a “Letter of Thanks” from President George Bush.
Following this, in April of 1991 I received a “Certificate of Appreciation” in support of
operations in the Persian Gulf from the Department of Defense. The reason that I'm
mentioning these letters is that they came at a time when I found it extremely difficult to
appreciate one branch of the federal government thanking me for my support and another
branch attempting to crush me.
On April 4th, 1991, the Internal Revenue Service struck the final blow, as far as my
marriage was concerned. The IRS filed a lien against my wife's wages with her employer fully
knowing that she had nothing to do with the assessments. Mr. McBride was able to get the
Internal Revenue Service to release the lien on May 15th, 1991, but the damage was already
done. Shortly after this occurred, my wife decided that if she and our daughter Lauren were to
have a normal life, they would have to get away from me and the only way to do that would be
to get a divorce. This decision was one of the most difficult decisions I have ever had to make,
and without a doubt the most disgusting. I was about to go through the same damn thing that I
had gone through the first time with local government and the legal system.
-49-
Once again, I would end up visiting my daughter instead of living with her on a daily
basis. I won't even get into how I felt about Lauren calling someone else “Dad”.
I want to make one thing clear: I am not now, nor have I ever been a violent person.
I've always had the attitude that if I do not like you, I'll just stay away from you. I've never
been a person who would initiate a fight, but if you leave me no other choice but to fight, I'm
going to fight to win. With the government, there’s no limits. They'll take everything you
have, destroy you and your family, or anything else that's in their way, and not even think twice
about it. They will also go to any lengths to do it, legal or illegal. Ask yourself: would you
allow anyone, and I mean anyone, including the government, to take your family, money,
business and possessions without ever proving that you did anything wrong, and without ever
receiving a fair hearing, and not fight back? Regardless of what your answer is, I will not. I'll
fight to my last breath.
I had already experienced this once before with my first wife, so not too much was left
to the imagination. I knew that the government actions would eventually wear my wife down,
and it was eating away at me to watch her go through this. More times than I can count, I
questioned myself on what price I should set to prove that I'm right, or to defend myself.
Tamara, up to this point, had stuck by me one hundred percent, but I could see it was having a
devastating effect on her. I also knew that the government wasn't finished with me, and I sure
as hell wasn't finished with them.
On April 27, 1991, Mr. McBride called me into his office to inform me that the IRS had
again decided to sell the patent to the ShuffleBowl game on June 27, 1991. At this point Mr.
McBride again stated that he had never had this experience with the IRS and that he would
attempt to contact my congressperson, Ms. Marcy Kaptur, and ask her to assist us. Mr.
McBride said that if Ms. Kaptur would not assist us, the best thing for me to do was to file
Chapter 13 bankruptcy. He went on to say that he knew an attorney who could handle the
bankruptcy case and that he thought bankruptcy court would be the only court where I could
-50-
afford to fight the IRS. Meanwhile, I was still receiving “Notices of Overpaid Taxes” from the
IRS.
On June 26, 1991, I was forced by the Internal Revenue Service’s upcoming sale of the
patent on June 27th, 1991, to file Chapter 13 bankruptcy, thus stopping the sale and allowing
me to fight the IRS's reclassifying of the subcontractors and the assessments, with no financial
means to do so.
Then again, on July 29, 1991, I received the following “Notices of Overpayment” of
taxes.
07-29-91
07-29-91
07-29-91
07-29-91
07-29-91
07-29-91
07-29-91
07-29-91
TAX PERIOD
03-31-85
06-30-85
09-30-85
12-31-85
03-31-86
06-30-86
09-30-86
12-31-86
AMOUNT
$ 462.26
2,301.51
327.97
1,117.55
1,001.41
1,510.87
2,147,37
1,177.48
Even though the different IRS offices could not agree on the amount I supposedly owed them,
the Toledo office of the IRS still claims that I owe $35,000 while the Cleveland office
continues to send me notices of overpayment, the IRS still has the right, by law, to ruin me
financially to the point of putting me in bankruptcy.
In August, Tamara and I had what turned out to be our last conversation on my fight
with the government. At this point, she had had enough. Either I leave ShuffleBowl
Corporation and get a real job, and end the fight with the IRS, or leave. She went on to explain
that she did not want to raise our daughter, Lauren, through this. Although I did not agree
with leaving ShuffleBowl Corporation, I sure as hell wasn't going to say “uncle” to the
communist from the IRS. Regardless of how I felt inside, our relationship had passed the point
of discussing the issue. As far as she and Lauren going through the fight with the government
with me, I understood her not wanting to go through that.
As a matter of fact, I wasn't all that happy about being me, either, and going through it,
but I was not going to just roll over for the IRS and let them do whatever they wanted to me.
Later that month I moved out of the house to the Ann Arbor area.
While all of this was going on, I was still trying to raise additional capital for
ShuffleBowl Corporation. I had been working on developing a billiard table size ShuffleBowl
-51-
game table and I was at the point of getting people interested in investing. At the same time I
was still attempting to reach a settlement with the venture capital group that originally
invested. Now I know that this sounds like a lot to handle, but I knew that I could make it all
work. My major problem was handling the IRS, and I knew that I needed all the help I could
get fighting them. The only person I could think of was Mr. James DeMore at Congressman
Carl Pursell’s office.
After calling his office and making an appointment, I again met with Mr. James
DeMore at Congressman Carl Pursell’s office on November 27,1991. I thanked him for
getting involved and assisting me in receiving an appeal with the IRS. I also explained that I
was now in Chapter 13 bankruptcy court attempting to continue to fight the IRS. I related my
past experience with local government and the legal system when I was in the landfill business.
And I told him I was in the process of suing the attorney who threw the cases and had gone so
far as to commit a felony. I continued to tell him that I felt that this was just a continuation of
the landfill matter and it was the local political system’s way of continuing to pay Mr. James
back for services rendered. I then asked if there was any way that Congressman Pursell could
initiate an investigation into what had transpired.
Now I do want to say that every time I talked with Mr. DeMore, he seemed to be very
sincere about assisting me. Mr. DeMore said he would look into what had transpired with the
IRS and he would also look into how I could file charges on the other matters and with whom.
Mr. DeMore also thought that I should start writing letters about these matters to anyone who
would have the powers to investigate, including the President. He seemed to think that the
only way I could fight back was to find someone in the government who would initiate an
investigation into the corruption, and that I owed the federal system a chance to work.
He also said that he wanted to be truthful with me and that attempting to fight the
government, from outside the government, would be literally impossible. The government’s
usually not interested in prosecuting itself, but I should at least try. Mr. DeMore went on to say
that Congressman Pursell was not going to run for office again, so he did not think there would
be much that his office could do for me.
After hearing this, I thought to myself, “Is this guy for real? If I write these letters, the
only thing that's going to happen is that I'll be labeled by the government as some type of
wacko.” After discussing these concerns with Mr. DeMore, he asked me if I really cared about
what the government thought of me or how they would label me. If you’re going to fight the
government, the last thing you need to worry about is what they think of you. After giving his
advice a tremendous amount of thought, I said “What the hell,” and began to write letters.
Even though I thought it was bizarre, I was at the point that I was willing to try damn near
anything. So on February 28, 1992, I sent a letter to President Bush and a copy of the letter to
the chairman of the Ways and Means Committee, asking that they initiate an investigation into
the matter.
-52-
On March 3, 1992, I sent a letter to Judge Doneghy, Court of Common Pleas, asking to
reactivate my lawsuit and to allow me to represent myself against the new owner of Iiams
Painting and Drywall Repair for the balance owed on the purchase. On March 12, 1992, I sent
a letter to the Ohio Ethics Commission asking them to investigate the matter. I also enclosed a
copy of the letter sent to President Bush explaining my allegations. I have never to this day
received a response from the Ohio Ethics Commission. And, yes, I did call their office to
make sure that they received my letter.
On March 19, 1992, I even met with Mr. William Radcliff and Mr. Rudd, agents from
the Federal Bureau of Investigation’s Toledo office in my home, or what used to be my home,
and attempted to file charges with their office. The agents were polite and listened to me,
taking notes, then stated that they would submit the information to their superior, and that he
would respond. Before they left, I asked the one agent if I was wasting my time talking to
them. His response was that he felt the only way I would ever get this situation straightened
out would be to run for office--using this information as proof of how corrupt the system can
become in an effort to protect itself--and change the laws.
Also on March 19, 1992, Shirley M. Green, Special Assistant to the President for
Presidential Messages and Correspondence, sent a letter in response to my letter to President
Bush, basically stating that they would forward my correspondence to officials at the
appropriate government agency for their review.
Next came my appearance, for the second time, in United States Bankruptcy Court
Northern District of Ohio, Western Division, before Judge Speer. I was represented at this
hearing by the bankruptcy attorney Mr. McBride had suggested, Ms. Elizabeth A. Vaughan.
Ms. Vaughan seemed like a very nice, sincere person. Before going to court I explained to Ms.
Vaughan that I wanted to address the court on my own behalf, and she agreed. I promised her
that I would handle myself professionally, but if I was going down, I wanted speak for myself.
It wasn't that Ms. Vaughan could not represent me properly, but what I wanted to say to the
court I did not think she would want to say.
When my case was called, Ms. Vaughan had to ask the court to hear another case first.
I was so upset at this point that I had to walk into another room by myself for a couple of
minutes. It is extremely difficult to explain how I felt inside at this point because I've always
tried to keep my feelings to myself. It definitely was one of the most revolting days of my life.
With the IRS being able to drive me to bankruptcy, it felt like they had finally defeated me. I
was so enraged inside that I stood in that room and cried for about five minutes; it was the only
way to vent my anger and frustration with attempting to fight the government.
When I got myself back together, I returned to the courtroom. When my case was
-53-
called again, Ms. Vaughan told Judge Speer that I wanted to address the court myself, and the
judge agreed. At this point I stood before Judge Speer and a courtroom full of people and
related why I felt that I was before him.
Your Honor,
First, I would like to express to you my appreciation for allowing me to address the court
myself, not being a lawyer and only speaking English.
The first time I appeared in your court, I explained to you that I did not belong in bankruptcy
court and that the Internal Revenue Service was the reason for my having to file. I also stated
that the Internal Revenue Service claims, assessments and treatment of my case were incorrect,
unjust and I now claim illegal. I also stated that I was going to fight back.
Your Honor, I've started to fight back.
Not knowing the legal system or the correct filing procedures, I have proceeded in the most
logical manner I could think of. Hopefully, the court will not confuse bizarreness with
persistence in my methods.
The letter I am providing the court, written to President Bush, was also sent to the Ohio Ethics
Commission, the Honorable J.J. Pickle Chairman of the House Ways & Means Committee and
given personally by me to Mr. Bill Radcliff and a Mr. Rudd of the Toledo FBI office, asking
that they investigate the allegations contained in the letter and that they have the proper
governmental agency prosecute the parties involved, including the Internal Revenue Service.
The information contained in the letter demonstrates that a clear pattern of actions exist,
proving different governmental agencies, political offices and governmental employees
conspired together to create the situation; that their actions were illegal, politically motivated
and executed by varying governmental agencies, offices and political positions ranging from
the mayor of Rossford, the Rossford prosecutor, the Perrysburg prosecutor’s office, the
Perrysburg judge, the Lucas County prosecutor’s office, the Toledo police department, the
Toledo law director’s office, the Internal Revenue Service and my own attorney, Arthur James,
who resigned from the Ohio bar before being disbarred.
Your Honor, I am a person who would give my life to protect my family, home, possessions
and country, yet in the past fourteen years I have watched corruption in government and the
legal system destroy everything I ever believed in, or have worked for, without my being able
to throw one blow. Your honor, this is not acceptable.
I am asking you to postpone the hearing today until the charges I have made are investigated,
and when they are investigated, this matter will end.
-54-
I went on to say that once it ended, I was angry enough at the government to run for a
seat in congress and get legislation passed which would insure that what had happened to me
would not happen to anyone else. I then thanked him and just stood there.
Judge Speer looked at me like I should have coped an insanity plea, then he said it was
about time someone had gotten angry enough to do something, because it was only going to get
worse. We left the court room then. Oh, by the way, Judge Speer did not ask for the copies I
offered the court nor did he postpone the hearing.
Next I attended a pretrial conference on April 17, 1992, with Judge Doneghy and Mr.
Steve Garrison, the new owner of Iiams Painting & Drywall Repair. Both Mr. Garrison and I
wanted to represent ourselves in my lawsuit against Mr. Garrison. Judge Doneghy was willing
to hear the case if Mr. Garrison would not ask for a jury trial. Mr. Garrison refused so the
judge refused to hear the case.
Finally, after waiting almost one month and several phone calls, I realized that the
Toledo office of the FBI was going to do nothing regarding the information I gave to their
agents. I then wrote a letter to Mr. William Sessions of the Federal Bureau of Investigations
and Mr. Gerald McDowell of the Justice Department asking that they investigate the matter,
and I personally delivered both letters to their offices in Washington, D.C. on April 20, 1992.
On April 21, 1992, Mr. Harold T. Jones, the supervisory senior resident agent with the
Toledo office of the Federal Bureau of Investigation, sent me a letter basically stating that he
could not ascertain the nature of my complaint as it would relate to a matter falling within the
investigative jurisdiction of the FBI. Mr. Jones further stated that I would be better off to
handle this matter civilly.
This response came without Mr. Jones ever taking the time to speak with me personally
or allowing me a chance to more clearly explain the corruption he apparently missed, and I do
believe the corruption falls within the investigative jurisdiction of the FBI because the Internal
Revenue Service’s entrance and handling of this matter was merely a political favor.
No one from any government agency has ever told me that what I experienced did not
happen, or that it wasn't illegal and corrupt; they were just not willing to do anything about it.
Oddly enough, everyone who has ever read part of this manuscript has never had any problems
ascertaining what happened.
Next, I received a response from Mr. Fred B. Verinder, deputy assistant director of the
criminal investigative division of the FBI office in Washington, D.C. He also stated that the
information I provided them failed to reveal a violation of federal law. This also was without
-55-
anyone personally speaking with me.
My next encounter with the IRS was on June 25, 1992. My attorney and I appeared
before Mr. Henry Riordan, counsel for the IRS, to take the deposition on the tax matter,
because I was still fighting the IRS assessments and reclassification of the subcontractors in
federal bankruptcy court.
Once again, I provided any information or records that he asked for, most of which
were contracts with some of the subcontractors. I also explained to Mr. Riordan that the
Maumee municipal court, the attorney general of Ohio, Unemployment and Ohio Bureau of
Workers Compensation agreed with me.
Well Mr. Riordan didn't seem to give any credibility to the decision by the Maumee
court, so I asked him if the Ohio attorney general’s office had any credibility with him. His
response was, “Not much.” Nothing I said to him meant anything. Talking to Mr. Riordan
was like trying to carry on a conversation with a robot, with nothing computing. It was like he
was programmed before being sent from Washington. Before leaving, I again reminded him
that I did not agree with the IRS assessments, and told him they were the only agency to say
that I did not treat the subcontractors as such.
In addition to that, the IRS was claiming that only a few of the subcontractors were not
subcontractors, without ever giving any kind of explanation as to how they came to this
conclusion. And last but not least, the different IRS offices could not even agree on the alleged
amount owed. Mr. Riordan did not comment on anything, so we left after he finished with his
questions.
My next communication from the federal government, sent on August 27, 1992, was
from William A. Keefer, deputy chief of the Public Integrity Section, Criminal Division of the
U.S. Department of Justice. His letter stated basically the same as the others: “There is
insufficient evidence to conclude that a violation of federal criminal law has been committed.”
Now they all say this, without ever having one question to ask me, and I find that very strange.
I ask myself, have I ever settled any type of dispute without talking to the person with the
complaint? Anytime someone had a complaint with me, like it or not, I had to talk with him,
even if was just to tell him that I disagreed. But not the government. They can just write you a
letter and that's it.
In August, Tamara’s and my divorce was final. I want to say that I did take this hard. It
may not have shown much because by now I had perfected the art of keeping my feelings to
myself, but this was actually the straw that broke this camel’s back. It was bad enough to have
the IRS screw up my businesses and take my money and property. But to destroy my marriage
and take Lauren away from me? No way in hell; not without killing me first. Yet there I was,
-56-
alive and well, at least physically, and they did it. The sons of bitches did it and they didn't
even have a scratch on them. The government had basically been able to do whatever,
whenever, they wanted to me, and it seemed there was no way that I could stop them.
After this happened, I knew that I had to lock myself away for a couple of days and
logically think things out. I knew inside that there was no way now that I'd ever walk away
from this fight with the government. I didn't give a damn how big and powerful they were, and
I still don't. I knew that filing any additional complaints against the government, with the
Government, was a waste of time, and that they were not going to do a damn thing about
anything. By now there was no doubt in my mind that the government was not going to punish
itself, at any level, especially when it was much easier for them to destroy me. In the back of
my mind I'm thinking, “With the taxes I pay, plus the money the IRS has been able to extort
from me, I'm paying the IRS to do this to me!” So I kept asking myself, “How in the hell do I
fight the government without a ton of money?” I had already tried attorneys and the justice
system, and that didn't work.
Granted, it gave them a distinct advantage to be able to buy off my attorney, Mr. James.
And if they didn't buy him off, they were holding something over his head. In addition, they
were able to arrange for the judges whom they wanted to hear the case. Hell, they even picked
the prosecutor to prosecute. Now how do you fight against those kind of odds? The only
thing I could think of was to write a book explaining and documenting everything that took
place, using the documents that the government didn't lose or destroy, and by making this
public, maybe it would force the government to do something about it. The only way this
would work would be if the government was forced to appoint someone independent to
investigate my claims.
I also want to make one thing clear. I don't believe that every attorney is a crook, liar,
cheat and thief. As a matter of fact, I know some who are extremely professional. I just
couldn't afford them, and I didn't expect anyone to work for free. Another thing I've learned
though all this is that in our legal system, you only get as much justice as you can afford, so I
knew that I was SOL on that one. I'd also like to say that I don't think that every judge is
crooked, but the problem is that there are too damn many of them who are, and their own
profession can't get rid of them either.
Back to the book idea. The idea of dedicating the time to write a book, telling everyone
about my entire life, was enough to make me puke. Now I'm not saying that my entire life has
been one disaster after another, but it sure as hell hasn't been a trip to Disney World either.
Another thing that kept going through my mind was, “If I write this book and it doesn't
accomplish anything, am I asking for the government to keep screwing with me for the rest of
my life?” The upside of this is that if the book forces the government to investigate and
prosecute these people, the nightmare would not continue. And maybe, just maybe, it would
-57-
stop the government from doing this to other people. Then it would be worth it.
The down side? There wasn't one. At this point, what else could the government do to
me? They had already separated me from my families through the financial devastation they
caused, they interfered with my businesses to the point of making sure that I had no access to
money, and they destroyed my credit so I had no access to money there either. Remember, all
this for roughly $8,000. As to any future earnings, they could have them because there was no
guarantee that they wouldn't take them anyhow. So worst case scenario was that I may have to
work under the table for the rest of my life like so many other people have been forced to. So
I finally came to the decision that writing the book was my only hope.
I also had the hearing in bankruptcy court against the IRS coming up and I do want to
say that I was looking forward to that. Granted, I didn't trust the justice system, but I thought
that the matter was clear enough that even I could present the facts myself in court and win. In
addition to this, I knew that I had to settle my disagreement with the venture capital people and
get away from anything to do with the game and the business. Basically I was going to have to
walk away from everything and start all over again. As much as it turned my stomach to do
this I didn't think I had any other choice. I had to put myself in such a posture that the
government couldn't get to me anymore. There was going to be no more “rolling with the
punches.” I was going to be the one throwing them from now on. My resolve in this matter
was so strong that I could finally understand how people can block pain out enough to walk
across hot coals. And I was pissed off enough to eat the coals. I also knew that I had to go out
and find a job and that I wanted to move back to the Toledo area so I could be closer to my
children, so I would start looking there.
Shortly after coming to this decision I began calling the venture capital people to
attempt to set up a meeting. I knew that their partnership had broken up and that they had
closed their facility so I thought that the timing was right to negotiate a settlement to our
disagreement. By this time we had been in court several times so I believe that they finally had
come to the conclusion that I was not going to back down. I knew it would be difficult dealing
with them because they the type of people who felt that the more money they threw to
attorneys, the better their chance of winning, and they weren’t far off the mark on that one.
They also knew that I had very limited access to money, so I think in the beginning they
thought they would win by default.
After already having two different attorneys attempt to negotiate a settlement with
them, which turned out to be frivolous, I found an attorney who would take the case on
consignment. That somewhat evened the odds and they knew that. After making numerous
calls and being warned by their attorney not to attempt to contact them, through persistence I
was able to set up a meeting with no attorneys present.
-58-
At this meeting I was able to explain my complaints and show the cost of these errors,
in black and white, and who I felt caused them. During our meeting, without ever agreeing that
they or anyone else did anything wrong, they agreed to sell their stock in ShuffleBowl
Corporation back to me for less than 1% of what they paid for it, in addition to paying off a
loan for $7,000. If three consecutive payments were missed in the repayment plan, my stock in
ShuffleBowl Corporation and the stock they were selling me would revert back to them.
We also agreed to drop our lawsuits against each other with the stipulation that no one
was admitting any fault. There was also a hush clause that said we could not discuss the
settlement with anyone except our attorneys, but since I intentionally broke the contract ninety
days after signing it, I need to explain to you what transpired and why.
I do want to say that I really never had any problems with the last remaining venture
partner except for the fact that he was the head of their organization, along with the fact that he
always agreed with his partners decisions, even when they were dead wrong. Unfortunately he
was the only person left to deal with. Another thing that stuck in my mind was that they
always told me that their actions were never personal, but I sure as hell took them that way.
Before closing the ShuffleBowl Corporation office and warehouse I made one last
attempt at saving the company. I contacted the Brunswick Corporation and made an
appointment to show them the ShuffleBowl game. I wanted to structure some type of
arrangement where we could manufacture the different models of the game and Brunswick
would market them. So on December 10,1992, I met with several officials from Brunswick in
Wisconsin. I took several different models of the game in addition to some large color
sketches of the billiard table size ShuffleBowl game. During the meeting they played the game
several times and went so far as to call several other people into the room to play the game and
get their opinions of it. They also seemed to have interest in the billiard table size game after
they asked me what my manufacturing and marketing ideas were for it.
At the closing of our meeting they stated that they would give the game consideration.
They also ordered about twelve of the board games, stating that they wanted to let some of
their employees take them home and let their family and friends play with them over the
holidays and get their opinions. I felt that the meeting went fairly well but I knew in my heart
that any agreement with Brunswick would take more time than ShuffleBowl Corporation had
left; thanks to the IRS.
At the end of December I wrote a letter to the venture capital people explaining that I
was resigning my position in the ShuffleBowl corporation. I also explained that they did not
have my permission to market, manufacture or sell the ShuffleBowl game. I continued by
telling them that I had missed three consecutive payments and that my stock was now theirs. I
felt that they had created the problems, so the only thing that I was doing was handing them
back the problems and debt they had created. Nothing personal.
-59-
CHAPTER SEVEN
As I stated in the last chapter, I now had to go out and find a job. I also wanted to move
back to the Toledo area so I could be closer to my children again. My first major hurdle: I
needed to find a job where I could make decent money. I had a lot of catching up to do. So for
a little over a week I drove to Toledo and purchased the newspaper. After studying the ads for
hours, the choices were narrowed down to sales. I needed a job where the harder and wiser I
worked, the more money I could make. By the end of that week the best choice I could come
up with was automotive sales. I made several phone calls and set up appointments to interview
for the positions. The following week I interviewed with several dealerships and was offered a
sales position which I accepted. Well, one hurdle cleared.
Around the same time that I started looking for a job, I was talking to my insurance
man, Jim, about my departure from ShuffleBowl Corporation. Somehow the fact that the
patent was stuck in my name and that the IRS had a lien against it worked it's way into the
conversation. Jim told me that he recalled talking to a gentlemen who had worked in the
banking business and had showed some interest in investing in the game. In fact, I had actually
made a presentation to him at a local bank! He told me the gentleman’s name was John
Davidson, and that if I was interested in meeting him, he would be more than happy to set it
up. As I remembered John, he was in his mid-thirties; dark hair, thin and somewhat tall. What
really stuck in my mind about him was that he seemed so friendly, and the entire time I met
with him, he was smiling. I told Jim that I remembered meeting John and that I would be
interested in meeting with him again to see what he had to say.
Within a couple of days I met John and gave him a brief explanation of what had
transpired at ShuffleBowl Corporation. I then showed him the drawings of the billiard table
size ShuffleBowl game, and immediately I could tell that he liked it, just by the look on his
face. I reminded John again about my situation with the IRS and explained that I was now
challenging their reclassification of some of the subcontractors in bankruptcy court. I went on
to tell him that I thought I had a strong case against the IRS, but that I was basically
representing myself in court. I concluded by stating that I had a hearing coming up shortly, so
before we talked any further, it would be better if we waited to see what the outcome of the
hearing was. John agreed, but then told me that even if I didn't win against the IRS, he was
still very interested in the project.
My next major hurdle was to be on January 13, 1993. I was scheduled to finally have
my day in court against the IRS, and I had waited for this day for a long time; so long I could
taste it. Now granted, I didn't have the money to attempt to find or pay a good tax lawyer, or
I'd have stomped the IRS and they knew it. As a matter of fact, after the IRS got their hands
on me, I didn't even have enough money to pay for a half-ass tax lawyer. Now I don't mean to
-60-
take anything away from Ms. Vaughan. She handled herself very professionally, but she was
not there to fight the IRS. She was there to file the proper paperwork for the bankruptcy and
to hopefully make sure that I would have my day in court.
I felt that I could present the facts myself to the court sufficiently enough to win. My
strategy was to present the decision by the Maumee court, the original decision of the Ohio
Bureau of Employment along with the decision from the Ohio attorney general’s office. I had
also planned on presenting the notices from the different IRS offices that showed that they
couldn't even agree on the amount of money that I supposedly owed and that they had
conveniently lost my entire file. One of the most important facts I planned on presenting was
that the IRS, by their own admission, changed their decision that everyone was an employee to
almost everyone was a subcontractor. I also planned on asking the IRS to explain to the court
what standard they used to come to their conclusion. I had planned on bringing my CPA to
court and have him explain that we had treated the subcontractors as such, not as employees,
and that we had filed all the proper tax forms. Last but not least, I knew that the IRS would try
to find a few subcontractors who they could threaten into coming to court and say that they felt
that they should have been employees , but I had planned for that also.
I would present to the court ads in the newspaper where the subcontractors had
advertised for work as contractors along with the fact that I had treated all the subcontractors in
the same manner. Last, I planned on presenting the fact that out of all the subcontractors I had
contracted with, only one in nine years had filed for unemployment compensation and that
claim was denied by the state.
On the day before the hearing I had a meeting scheduled with Ms. Vaughan at her
office. At this meeting I was going to explain to her what evidence I had and how I planned on
presenting it to the court. When I arrived at her office at 4:30 p.m. she told me the attorney for
the IRS had just called her and said they had just gone through my records again and
discovered that the amount I supposedly owed was not $8,600 but $25,000.
He went on to tell her that if I showed up the following day in court to fight their
assessment, they would be asking for the $25,000, but if I didn't show up they would settle for
the $8,600. I immediately asked Ms. Vaughan if they could do this? Her answer was that the
IRS can literally do anything they want. I then told her that to me their threat was no less than
extortion. She basically agreed but said there was nothing I could do about it. Ms. Vaughan
told me I had to make a decision quickly so she could call the IRS attorney back before he left
for the day. I then asked what she thought I should do. She admitted she knew how strongly I
felt that I did not owe the money, and said she felt I had an excellent defense, but everything I
had done in the past to fight back accomplished nothing. Why would this time be any different? Her advice was to settle for paying the $8,600.
-61-
She said what I should really be concerned with was which amount I thought I could
ever pay off, especially with the IRS's new-wave math and interest rates. I thought to myself,
“Those lousy bastards, they’re going to make sure that the cost of fighting them in court is
going to be so costly that no one in his right mind would take the chance, not even me.” Worst
of all, she was right. Up to this point nothing I'd done to fight the government at any level has
ever amounted to anything. Why the hell would this time be any different? I had told the
judge earlier what was transpiring and he didn't seem to care. So in all actuality, Ms. Vaughan
was probably correct. Even though everything inside me said to fight back, thinking
realistically, the judge is a federal employee, appointed for life, and the IRS is a federal agency,
so that's two strikes against me. If I lost over some slight technicality, I'd be working for the
IRS the rest of my life. At this point, with the IRS able to just pick whatever amount they
wanted to charge me, I really didn't think that I had much choice. I then made the decision to
take Ms. Vaughan’s advice, not because I didn't think I was right, but because it was just too
risky to take the chance. I agreed under protest to pay the $8,600 and not go to court. Some
choice, huh? Ms. Vaughan called the IRS attorney and told him the decision. She then
explained to me that we would have to go back to court with a revised payment plan to take
into account the $8,600 I now owed the IRS.
I have to say that I can't even find the words to tell you how disgusted I was. Without a
doubt, my greatest disappointment was in myself for believing that the federal government and
the federal court system was any different. I truly believed that at some point in this process I'd
be able to get this in front of someone in the legal system who would have the authority to say,
“This is not right,” and get this nightmare turned around, but that just never happened.
I will admit that my trust in the federal government and the federal court system has
been shot to hell. I already knew how corrupt local politics and the local court system could
be. But for reasons unknown, I felt that the federal government would be different. I'm not
sure why, but I thought that the federal government was there to protect me if my constitutional
rights were violated by local, county and state governments. I was dead wrong. The federal
government and the bastards from the IRS make the locals look like amateurs. From this point
on, I'll never trust the government again, at any level, and the only part of the court system I'd
trust would be the jury.
I have to say in all honesty, if I wouldn't have gone through this myself and someone
told me what I'm telling you, I would have said, “No way, this is America. Things like that just
don't happen unless you've committed some type of crime.” And I would have been dead
wrong; it happens on a daily basis. They did it to me and my family and they will continue to
do it to anyone who's brave enough to challenge them without having a ton of money to either
fight them or buy them off. I say “crazy” because the costs of fighting the government, at any
level, can be so devastating that it can turn out to be a life or slow death decision financially,
and those same financial decisions can have the same effect on your family life, or the lack of
-62-
one.
Well, after taking several days to get my mind right, I scheduled another meeting with
John. At this meeting I explained to John that I didn't get the chance to go to court against the
IRS because they threatened me, and I was now obligated to pay them $8,600. I also explained
to John that if I did decide to leave my job and get back into the game business with the billiard
table size ShuffleBowl, one of my principal motives would be to make enough money to ‘kick
the shit” out of the government, because there was no way I would just walk away from this.
In case you're asking yourself why I didn't just pay off the IRS in bankruptcy court:
well, every time in the past I agreed to settle the dispute and the IRS came up with the amount
of money I needed to settle, after I agreed to pay it (under protest), the IRS would raise it!
Agreeing to pay the money in bankruptcy court would have been no different than before, and
when the IRS threatened to raise the amount if I showed up to court, it just confirmed my
beliefs. The only way I was going to ever get away from the IRS was to somehow keep
fighting until I beat them. You may say to yourself, “I'd have tried anyhow.” But let me tell
-63-
you, my experience in dealing with the IRS has to be on the same level as playing with a basket
full of snakes. If you put your hand in the basket you know that at least one of those bastards
are going to bite you, and that's if you’re quick and lucky. The moral? If I paid the IRS
another $8,600, they would surely want another $40,000!
I also told John that I didn't want to sound negative, but I wanted to be up-front with
him. I felt, given the circumstances, we were going up to bat in the ninth inning with two outs
and two strikes against us. I seriously doubted that John could raise the necessary capital to put
a new product on the market with the IRS's noose around our neck. John admitted there was
no guarantee he could raise the necessary money, but if he was willing to put up his own
money to get the first table built, he wanted the chance to raise the capital, fully understanding
that it was an uphill battle. His reasoning was that he felt very positive about the product, and
as far as my feelings about the government, he said that he could also work with that as long as
it didn't stop me from moving forward with the game. So if I was still interested in striking
some type of deal and moving ahead with the development of the billiard table size game, so
was he. I told John that as long as he understood what we were up against, and if he still
wanted to go ahead and give it our best shot, I would also. I'd been up to bat so many times
with odds like this that I was accustomed to it. I also want to say that my batting average was
excellent until the government and the IRS entered the game. I just wanted to be sure that if I
was playing against the cheating bastards from the IRS, I wasn't going up to bat handcuffed
with my feet in concrete.
John asked me if I had any idea what it would cost to build a working prototype of the
game. I told him I had not thoroughly priced out the electronics components for the game, but
I thought I could build the first one for under $10,000. John offered to put up the money to
build the first game and told me to get started immediately. Before he left, John asked me if I
could put together a list of materials, electronic components, and the cost of having the table
built, along with a rough timetable for it's completion. We agreed to meet again when the list
was completed.
Well, for the moment, I was feeling a little more optimistic about life. But deep inside,
the only way I was dealing with everything was by thinking that I'd gone through this for a
reason. It just didn't happen by accident, and it sure as hell wasn't for practice. To this day I'm
still not sure what that reason is, but my closest guess would be that I experienced the gross
corruption in government and the legal system so I could help change it. Unquestionably, it
was the only reason palatable. So I kept the faith, and I also kept working on the book.
I will admit that I was somewhat excited about building a working prototype of the
game, along with the possibility of getting back into the game business, but my enthusiasm
was greatly tempered by my past experience with the government. It had nothing to do with
any fear of failure or taking a risk. I'd never had a problem in the past standing on my own two
-64-
feet and producing a quality product or service at a profit, legally. My basic problem was still
with the government and the outright corruption and devastation it can put you through.
Unfortunately I still had to deal with this.
The next time I met with John I provided him a cost sheet on the game and explained
that I had extensive design and costing work to do on the electronics. John seemed to be very
pleased with what he had seen so far and wanted to proceed. He also wanted to sit down and
start putting a business plan together. I told him I already had a wood shop in mind for the
construction of the table and that I would contact them immediately, but I would need his
assistance in finding someone to build the electronics. I told him the scoring should be digital,
with scoring for two to four players. The score would be inputted by the players with push
button controls because the scoring had to be able to advance and decrease. The rules for the
game stated that to win you had to hit twenty-one points exactly. For example, if you had
nineteen or twenty points and scored three points, you had to go back three points. It just
brought more skill to play at the end of the game and it also gave the person with the lower
score a chance to catch up. The table would also need an anti-play devise so if someone didn't
put their money in the game, they wouldn't be able to play it. And since they had to pay to
play, the game would need a timer on it. I also wanted the game scoring and timer to be set up
in a way which would allow the location owners to set whatever time and winning scores they
felt were necessary to satisfy their patrons. In addition, I wanted them to have the option of
being able to give bonus games if the players put in enough money for 5 games. John liked the
concept and agreed to help me as much as he could. Before ending our meeting, I told him that
my major concern was that he raise the capital necessary to fund the company properly, since I
was in bankruptcy and the IRS still had a lien on the patent. John wanted some time to think
that over but he was certain that we could work through those problems.
After our meeting I contacted a gentleman who manufactured speciality wood products
and whom I had met when I made a presentation at a venture capital forum. I asked him if he
would be interested in discussing building a table for us. He said he was very interested in
looking at the project and giving me an estimate to build the table, and scheduled an
appointment. Within a day or two of our phone conversation we met.
At this meeting the first thing I did was ask to see some of the different pieces of
furniture he had built. He showed me his wood shop and then took me to his showroom where
he displayed and sold his products. After seeing everything, I have to say that I was very
impressed with the quality and somewhat confident that he was the right person to build the
table. I told him that before we made our decision, I wanted him to meet John and have him
show John through his shop and showroom, which he agreed to do. Then I explained how the
game was played and provided him with drawings and rough dimensions. He said it would
take him a week or two to put the cost together after which he would call me.
-65-
Meanwhile, John and I continued to work on a business plan. At this point we knew
the different markets we wanted to target and the trade shows we wanted to attend, plus what
that would cost. We also knew what type of sales literature we would require for each market.
What we were lacking at this point was an accurate cost for the game.
In less than two weeks the wood shop owner contacted me and said he was ready to
meet with us. Shortly after, John, Lauren and I went to his shop and showroom so John could
meet him and see the quality of his products. After seeing his shop and showroom John was
also impressed, so we sat down and discussed the construction and cost of the table. We ended
up pleased. We knew going in that the first unit would be the costliest, but when we got into
production, the cost of each unit would fall right about where we had hoped it would. We
then discussed several areas of concern. We still had to decide who would design and
manufacture the electronics and how much space would be required for the electronics in the
scoring arm. We still had to develop the anti-play device and decide what type of money
system we would use in addition to choosing what type of surface the top of the table would be
made of. Lastly, we had to decide what type of pucks would be used. John and I told him we
would handle the electronics portion and the pucks but we needed him to contact his suppliers
and ask them to suggest what type of surface we should use for the table top. He said he was
fairly sure of the surface he wanted to put on the table top. Yet I wanted the manufacturer to
suggest what materials they thought we should use so we would have some type of guarantee
that the surface would work. He agreed and said he would get back to us in a couple of days.
Our next major endeavor was to get started on the electronics for the game. I already
knew what type of display I wanted because I had seen them in bars and restaurants. They
were the digital displays that show team scores; they give news updates and can even display
the menu.
I thought they would be perfect for displaying the scoring because of their design and
they looked somewhat high tech. I had already met earlier with several companies that sell the
display units but they were cost-prohibitive. If we were going to use that type of display, we
would have to have our own manufactured. John had made some contacts for me and had
scheduled several meetings with people who could provide names of electronics
manufacturers for us to talk to. At the same time we were doing this, John was working at
another business and I was working about fifty-six hours a week at my job plus writing this
book.
I have to admit that I had help working on everything from Lauren, my two-year-old
daughter, thanks to Tamara being a decent person. I mean that from my heart because she
allowed Lauren and me to spend a lot of time together. Tamara agreed that it was important
that I have fair visitations with Lauren, so we agreed that I would have her every weekend plus
my day off during the week. Since we've separated we both have been able to stick to our
-66-
agreement, which has allowed Lauren and me to become extremely close to each other. Lauren
basically went everywhere with me. If anyone had a problem with Lauren coming with me, I
didn't need to do business with them. Amazingly, hardly anyone had a problem with her
coming with me. As a matter of fact, Lauren enjoyed herself taking tours around different
businesses while I met with people. The important part was that we were together and I got to
take care of my work at the same time.
Now that I felt we were starting to make some progress, I set up a meeting with a local
game vendor whom I had done business with in the past. The gentleman also owned apartment
complexes for which we did the painting and drywall repairs. In all my dealings with him he
proved to be a solid, honest, successful businessperson. When we met I showed him the
drawings of the game and explained how the game was played. I also told him how the scoring
would work and that there would be an anti-play device so that the game couldn’t be played
without paying first. I explained that the money-acceptor would accept quarters, one and five
dollar bills and I said that we were in the process of building the first prototype. I asked him
what he thought of the game and if he thought it would work in any of his locations. He told
me that he liked the looks of the game and thought that it would be fun to play, but that the real
test would be to put a game at one of his locations, and when we emptied the cash box we
would know for sure.
I told him that when we had several games built we would be more than happy to test a
game at one of his locations. Before leaving I told him that we were in the process of raising
about $600,000 start-up capital, and I asked if he knew anyone who might be interested. He
replied that he knew several people who might be interested and told me that he would contact
them, and if they were interested he would attempt to set up a meeting. Well, I was extremely
pleased with the outcome of this meeting to say the least, so I called John and told him what
had transpired.
Within a couple of weeks of giving the wood shop the go-ahead they contacted us and
said that they had put together a mock up table top so we would have a better idea of the size of
the game and what it would look like. When John, Lauren and I drove up to look at it, we were
all pleasantly surprised at how good it looked. I could tell by the look on John’s face that he
was thrilled. Remember, this was just a piece of melamine board with the graphics taped to it.
Meanwhile I thought to myself, “If the mock-up looked good enough to give me goose bumps,
the finished game must be awesome!” At this point there was only one problem I could see:
we had made the table top too large. We were going to have a frame around the table top so
people could put glasses, bottles or food down while they were watching or playing the game.
With the size of the frame we wanted to build around the table top, it made retrieving the
pucks impossible, so we decided to cut down the size of the table top. One problem solved!
Now that we had decided on the size of the table top, the wood shop could proceed with
building the framing.
-67-
Our next moment of encouragement came when the local game vendor called and said
he had set up a meeting with some potential investors. Before attending this meeting, John and
I were able to finish the business plan with numbers which were fairly accurate except for the
cost of the electronics, and the numbers that we did use were on the high side. The reason we
used higher numbers was that it's a hell of a lot easier to explain to people who are willing to
loan your company money that the game is going to cost less money than projected, rather than
more. Several weeks later John and I, the local game vendor, and three real estate investors
met at a local restaurant. We showed them the sketches of the games along with the business
plan which contained the projected cost and sales for the game. We also discussed our
marketing plans along with the different models of games for each market. After answering a
multitude of questions, they stated that they were interested in the project and wanted to meet
again after we had a working unit. They also said that raising the amount of money we were
trying to raise would be fairly simple for them, but stressed it was imperative that we have a
working game first. After about two hours of talking with them, we thanked them for taking
the time to meet with us and we told them that we would contact them when we had a finished
unit.
After leaving the restaurant, John and I stood out in the parking lot for a short time and
talked about what we thought were the results of the meeting, because we both had to get back
to our jobs. We were both exhilarated with the outcome of the meeting even though nothing
was definite. On the other hand, we didn't expect to raise the money the first time out,
especially without a working prototype. Within hours of this meeting I started putting in every
moment I could squeeze out of a day, without effecting my job, into getting the prototype
finished.
After meeting with several electronics specialists over a two month period we were able
to find a local company which could either manufacture or purchase the electronics
components for the game in addition to assisting us in the design and manufacture of a timed
anti-play device. We were also able to select a coin and dollars accepting machine. One of the
key operations for the electronic company was to make all the different components work
together. When someone put money into the game, the scoring arm was to light up along with
his or her scores. The timer would start and the anti-play device would deactivate so the pucks
would be operative. From that point on each player would take his or her turn playing until
someone hit 21 points or ran out of time.
Our main area of concern now was getting the wood shop to complete the finished table
so we could add the electronics. For about the first four months we seemed to be making
excellent progress. Then we hit several additional problems areas; but that's to be expected in
developing any new product. So far the wood shop had built several table tops using different
materials so we could develop and manufacture a puck that would slide smoothly without the
use of wax or sand; we wanted the top to be maintenance-free. Along with the tabletops, the
-68-
wood shop was making headway on the frame and the portions they had finished were
beautiful. We were very confident with the wood shop’s workmanship. They could have been
considered artists with wood, and it looked like the prototype would be spectacular. Every
time we would go to the wood shop to look at finished parts, we'd get goose bumps, and then
we would get more excited about the finished game. At this point Lauren and I were going to
the wood shop two to three times a week which was about a 110 mile round trip, or about three
hours, which was a problem in itself.
After we were about five months into the project, progress on the table slowed
extensively. The wood shop was experiencing financial problems, which naturally effected
our project, and after talking to them we had to make some additional decisions: Should we try
to find another wood shop to take over the project, or should we agree to pay the overhead for
the wood shop until they finished the game?
Personally I wanted to help them, but my first responsibility was to John; he was the
one putting up the money. On the other hand, I liked the people and I absolutely envied their
skill with wood. Plus I was no stranger to cash flow problems myself. As a matter of fact I
had learned to master them. After meeting with John, we decided that, besides offering to pay
his overhead, we would offer him a job as head of manufacturing. We also decided we would
need someone to head up the sales department. We agreed that these people would be given
stock in the company, thus giving everyone a stake in the company, its products and its
success. In addition, once we got the company up and going and into full production, and
making money, we would design a way to give stock to every employee. We wanted everyone
to be an important part of the company. We already had the management people in mind so we
offered them the positions and they both accepted. Our new agreement with the wood shop
would start immediately and the sales manager position would start once we were in
production but he would sit in on meetings and have voting rights now.
Well, everything started going smoothly again. The wood shop started giving their full
attention to the game and they were making excellent progress on the base of the table. After
the base was finished we had to build the scoring bridge which happened to be the most
difficult part of the game. Plus, we had to decide on the tabletop finish and how we were going
to print the graphics on it. We also had to decide what type of pucks we were going to use.
The electronics manufacturer was working on the digital scoring display, the anti-play device,
and the computer that would run everything. We had decided on the coin and dollar bill
acceptor, but I still had to find someone to build the metal box which would enclose the money
acceptor, the money and the computer.
About two more months went by and it seemed everyone was making progress on his
portion of the game; it just wasn't coming together quickly enough. John and I had talked with
more local game vendors, who seemed to be receptive to the game, but like the local vendor we
-69-
had met with on several earlier occasions, they also wanted to test the game before purchasing
it. I had also spoken with quite a few out of town game vendors who were also interested in
testing a unit. Besides all the game vendors, I talked to the local bowling alleys which also
were interested in the game but they went through game vendors for all of their vending games.
Now that we had all of these people interested in the game, we had to get one finished.
Around the end of May, 1993, John and I met again regarding the progress of the game.
He told me he felt everyone was making progress on their portion of the game, but that it
wasn't fast enough, and he stressed the need to get the game finished. He knew, he said, that I
wasn't happy with my job. This was not due to the fact that it was car sales, because I love
sales and I actually enjoy the challenge (and contrary to what you hear, there are a lot of honest
dealerships and sales people in the industry, so it was nowhere as bad as what I expected). So
anyhow, John stated that if I quit my job and started working full-time on the game, he would,
along with paying for the game, make payroll until he found the capital. In addition, he would
pay the bankruptcy payments, which were now up to $1400 a month, so the IRS would not sell
the patent. He also would purchase a company vehicle.
On the one hand, I was excited to have another chance. I thought this could be my last
chance to really make it, financially, that is. To most people a chance like this would only be a
dream, and I didn't want to miss it. On the other hand, I didn't want to go through the hell I had
just gone through for the last 3 years with the game. I knew if John could raise the capital
needed we could succeed. The key ingredient to the game’s success at this point was money,
because we certainly had the product. Still, in the back of my mind I knew that I had to deal
with the government. I also knew the battle with them was far from over. But if I could make
enough money with this new company, I'd be able to finally fight on equal terms and make
them pay for what they had done.
After giving the situation great consideration, I decided that there was a good chance
we could succeed, especially with John feeling confident that he could raise the money we
needed. Now, I had talked with quite a few people in the past who were confident they could
raise enough money to market and manufacture the game even with the IRS all over me, but
John was the first one to put up his own money until he raised the capital, and John's
confidence basically increased mine. Well, I gave a two-weeks notice to the dealership, then
started working for our newly-formed company, Family Fun Games, Inc. Before leaving the
dealership I was able to get a good discount on a two or three year old GMC Jimmy which
John purchased. I was going to pull a trailer that we were going to make into a showroom
fixed up like a game room, thus allowing me to take and demonstrate the game to the customer
at their place of business.
By now we had someone working on everything so my job was to coordinate
everyone's efforts and make sure everyone completed his task on time, plus design a puck that
would work on the table. Another area of pressing concern was the scoring bridge. The design
-70-
called for it to be rounded, which unfortunately created a nightmare for the construction and
lamination of it, but the wood shop was sure they could handle it. We had the electronics
manufacturer making progress on the computer, the digital scoring electronics, the timer and
the anti-play device, so I basically just stayed in close contact with them for their progress
reports. Where I needed to focus my time and efforts was at the wood shop helping them with
the construction of the table.
By now the only person left working at the wood shop was the owner, so I began going
to the wood shop daily to help get the game finished. We also hired a professional laminator
for two or three weeks to assist. While we were working on the game, John, through a friend,
met with the vice-president of operations of a local Holiday Inn which just happened to be, if
not the nicest, one of the nicest Holiday Inns in the country. John showed him the sketches of
the game and explained how to play it. He also explained the different features of the
electronics, like how the vendor could set, at his location, the time per game, how much it
would cost to play a game and if there would be any bonus games allowed. He then asked if
we could place a game in their hotel for a 90-day test period. John also explained that we
wanted to bring our potential customers to the hotel to demonstrate the game and to watch their
customers play. He also mentioned that this would give the hotel a chance to evaluate the
entertainment value of the game for their patrons, and also see how much money the game
could make.
The gentleman agreed to allow us to test the game at the hotel and gave us what seemed
to me to be the best location in the hotel. The hotel has a beautiful brick two-story wing the
interior of which resembles the French Quarters in New Orleans. It housed a bar, an
indoor/outdoor pool, three billiard tables, a ping pong game and a large putting green. They
allowed us to move a pool table from the best location in the room and put our game in its
place. This, without a doubt, was a major break for us. Besides having a dynamite location to
test and show the game, we could also document the results and use them for future sales. On
top of that, we also had our foot in the door to sell the hotel a game and hopefully the
opportunity to get in to other Holiday Inns nationwide. The only problem was John offered to
put a game in the hotel within ten days.
Well, when John came back from the meeting and told us the results, we were all
excited until we heard that the game was supposed to be delivered within ten days. Our target
date for the first game to be finished was the end of June, which was only about ten days away,
and we were still a long way from getting it finished. I told John I thought he had cut us a little
short on time, but I would make sure that everyone gave 110% and we would give it our best
effort to finish the game on time. John also told me that he had purchased a trailer and that we
needed to pick it up in Indiana the first of July.
At this point we had the base of the game finished and were laminating it, which left us
-71-
with building and laminating the scoring bridge, which just turned out to be one of the most
difficult parts of the game to build. The electronics were getting close to being finished but
they were just starting on the anti-play device. The purpose of the anti-play device was to
insure that no one would play the game without paying as happens with the long shuffleboard
tables that you find in some bars. With the long tables, when you put coins in it lights up the
table and the scoring display. If you don’t put money in you can still play the game; you just
have to keep your own score and the table will not light up. With our table the pucks were
pushed up the lane and would bounce off of two rubber strips that directed the puck into the
middle lane and would cause it to go into the bulls eye scoring area. Under two of the corner
rubber strips was a bar that came out which would not allow the pucks to rebound until money
was placed into the game which then retracted the bars.
We had decided on the material for the tabletop and were just waiting for it to be
delivered so we could have the graphics silk-screened on it then we had to adhere it to the top
of the table. The next hurdle was the scoring bridge. The bridge was about six feet long, about
ten inches high and six inches wide. It was hollow so we could build a track on the inside
allowing us to slide in a board with the digital scoring displays attached to it. On both sides of
the scoring bridge the face was a cut out area with colored plexiglass where the digital scoring
for both players, the time and bonus games showed through. It was the most challenging
portion of the game to laminate because of its radius, but after over 200 man-hours were put
into it, we completed it.
Next came the tabletop. I already had the silkscreen burned and framed so when the
top came in it went over to the silkscreen shop where they screened on the bulls eye scoring
area and the rest of the graphics and they did a beautiful job. We then took it back to the wood
shop and adhered it to the top of the table.
Last but not least was the pucks. We didn't want to use the metal pucks which were
used on the shuffleboard table, so we decided to use a two-color plastic puck. The only
problem was they didn't slide as well or as smoothly as we wanted them to. The material we
chose for the tabletop was maintenance-free so we couldn't wax it or alter it in any way. So we
had to change the pucks. After testing many different types of plastic we finally came up with
the idea of drilling three holes in the bottom of each puck and placing in each three of the
smaller pucks that we used on the original game which were actually ball bearings with plastic
sleeves around them. Placing these in the bottom of the larger puck allowed them to glide with
a certain degree of accuracy.
Finally the electronics. It took roughly a week to get the electronics installed and tested
and to work out any bugs. I have to say that it went a lot smoother than I thought it would. We
then attached the cash box under one side of the table with the coin and dollar bill acceptor on
the front of the box.
-72-
On July 16,1993, we finished the game. To me it was a work of art. I know that’s just
my feeling, but if you've never worked on anything like this before it was like designing a giant
puzzle, building it from small pieces and having it fit together perfectly. To me it was a
masterpiece and we were just about to find out if other people would feel the same way. In
other words, would the cash box be full or empty?
Unfortunately we did not make our original delivery deadline to the Holiday Inn but we
did deliver it the evening of July 16, at around 7:30 p.m. It took us about an hour to set up and
test everything before we allowed guests to play. While we were testing the game, quite a few
people gathered around it to see what it was and how to play it. Before we could finish testing
the game, people were already putting their money on the side of the table so they could get in
line to play.
After the testing was finished, we explained the rules to the people who had placed
their money on the table. Then we moved away from it and sat down at a table and got
something to drink. We wanted to see if people would continue to play the game after they
watched the first several people play it. Well, to say that we were pleasantly surprised would
be an understatement. We were outright thrilled! The game was played for the rest of the
evening. When the security guard closed the room he actually had to take the pucks from the
last group of players so no one else could play. While we were watching people play the game,
John and I decided that it would be a good idea if I stayed at the hotel for the weekend and
document how many people played, how old they were and if they were male or female.
The reason we were interested if the players were men or women was that we designed
the game so that it would attract both. Its masculine looks and size we felt would attract men.
We hoped its clean-cut design, color and ease of play would attract women, and from what we
were seeing, it did exactly that. It was extremely gratifying to see entire families playing the
game together. While people were playing the game, other people would come up, sit their
drinks on the frame of the game, and watch. The only questions left were: Would people
continue to play the game? And how much money would be in the machine when they
collected it?
If the game made money, we were half the way there. The other half was getting
businesses to purchase the game so people could put money in it. On that score the game had a
lot going for it. Its design definitely attracted people to play it, but more important to a
potential buyer was the amount of space required for the game. That problem was solved in its
design phase. The game was nine feet long and a little over seven feet wide, making it
extremely visible anywhere in a room. Its frame and scoring bridge was a high gloss dark gray
laminate and the top was a light purple. As far as the space it took up, it took less than the
shuffleboard tables that were from sixteen to twenty feet long. As far as it's major competitor,
the billiard table, the ShuffleBowl game was slightly larger and we had purposely made it that
-73-
way. But if you take into consideration the room required for the cue stick, our game took up a
lot less room and you could put one side up against a wall.
When the players put their money in the game, a light under the scoring bridge would
come on and light up the table top. Also, on each side of the scoring bridge were the scores for
team 1 and team 2, the time left in the game and a area showing any bonus games. The
anti-play bars would also retract and the timer would start. At the Holiday Inn, they gave the
players 21 minutes to play a game or until someone scored 21 points.
Each team had four pucks to shoot which were two different colors. To start the game,
each team would shoot one puck into the bulls eye scoring area in the center lane. Whoever
got the higher score had the choice of shooting first or second. For the balance of the game
whoever had the lower score got the choice of shooting first or last. Each team would take
turns shooting one puck at a time until all eight pucks were shot, then count their score and
mark it on the scoring area with a push button. How they scored the game was, they would go
to the bulls eye scoring area which had a 3, 2 and 1 point area. They would start with the 3
zone. Whoever had the most pucks in the 3 zone scored just three points.
If there were an equal amount of pucks from each team in the 3 zone or if there weren't
any, only then would they go to the 2 scoring zone. Whichever team had the most pucks in the
2 zone scored only two points. If there were an equal amount of pucks or if there weren't any
pucks in the 2 zone, only then would they go to the 1 scoring zone. Again, whichever team had
the most pucks in the 1 zone scored just 1 point. If there was an equal amount of pucks from
each team, then there were no points scored. If a puck was on the line between scoring areas, it
would count in the lower scoring area. Whichever team hit exactly twenty-one points first or
whichever team had the most points when the time ran out, won.
Lauren, my son Andrew and I stayed at the hotel for the weekend so we could
document what type of people were playing the game and how many times they played it. My
daughters, Kelly and Jessica, also came to the hotel to give me their support and they also
wanted a chance to play the game. In fact, I ended up asking them not to play more than one
game at a time so the guests could play more. When they did get a chance to play I allowed
them to play for free because I did not want to inflate the numbers with their money.
Between Friday, Saturday and Sunday the game averaged over fourteen hours of play a
day with three games being played per hour. It's hard to put into words how I felt after seeing
the results over the weekend but to say that I was excited would be an understatement; I was
outright thrilled. I totally understood that it was the first test of the game at one prime location,
but the results were still no less fabulous.
On Monday our future sales manager and I opened the coin box and counted $96 in
-74-
quarters and bills. We were both very happy with the amount of money and with the amount of
play the game received over the weekend. We then wanted to see how pleased the hotel would
be so we went to the office to give them the money. We met with Mr. Neil S. Kovacik, VicePresident of Operations, and turned over the money to him. He was delighted with the results
and said that he had spoken with several people who worked for the hotel and they were
pleased to see that families were playing the game together and that the game had received a lot
of play. He asked how much a game cost and we told him $4,995. He began to run some
numbers on his calculator, looked at us and said that he wanted to buy the game. We looked at
each other and you could tell that under our breath we were telling each other, “Happy
birthday!” We had hoped that the hotel management would like the game but we never
anticipated this good of a result. We promptly agreed to sell him the game. Mr. Kovacik said
that it would take about ten days for him to get us a purchase order and asked if we would
leave the game that was already there.
We agreed to leave the game but we emphasized that it was just a test model and that
we wanted to make sure that any bugs in the game got worked out. He agreed and said that if
there were any major problems, we could replace the game with another.
After we left, we immediately went and shared the good news with John. When we
told him what happened at our meeting, John was as excited as we were. John told us that he
had thought that they would have been happy with the results over the weekend, but he never
expected results like this. We all then agreed that we needed to start manufacturing more
games immediately. We had discussed this issue many times in the past several months and
had already gone as far as looking at several locations where we might move the wood shop to,
but now was the time to get the ball rolling. John then offered to put up the money for a place
to manufacture the game along with the money for some equipment that the wood shop didn't
have. He also put up the money for the labor and materials that was necessary to get started.
Altogether this turned out to be quite an outlay of money, but John was willing to do it until he
raised the capital.
John said he felt extremely confident that the results at the Holiday Inn would enhance
the process of raising the money we needed plus it showed us that the game would sell. John
told us that he would start contacting people and bringing them to the Holiday Inn to show
them the game and let them play it. I told John that I thought it would be more impressive to
have them come to the hotel on the weekend and let them see the guests playing the game.
John agreed and said that he felt that the time was right for me to start contacting potential
buyers and getting them in front of the game. I told him that I also wanted to get potential
buyers in front of the game, but I also wanted him to remember how we sold the first game.
We built a game first, then we put it on location for them to test. If I went out and contacted
people, what would I tell them if they wanted to test a game before buying? Would we have
the money to build enough games? If so I'd start contacting as many people as I could. John's
-75-
answer was, “Go for it.”
“Well, besides looking for equipment and a location to manufacture the games, we
started setting appointments for people to see the game. I started out by contacting the two
local game vendors we had spoken with earlier, then I contacted the rest of the local vendors.
After that I contacted every local potential business. I continued by contacting the larger
vending companies in a three to four state area. On July 27, 1993, I again met Lou Decker of
Decker Shuffleboard at the Holiday Inn to demonstrate the game to him. To me, the best way
to sell the game was to get people to play it, allow the game and its unique features to sell
itself, and then sit back and let the cash box tell the rest.
After explaining how to play and score the game, we played several games. I explained
the electronics, the money collection system and the anti-play devices. I related to him how we
had set up the program in the computer that allowed him to set the time for each game, the
amount of money to play the game and if there would be any bonus games. While we were
standing and talking by the game, several people came up and asked if we were finished with
the game because they wanted to play. Lou and I walked away from the game and sat down,
ordered a drink and watched them play four or five games. While the people were playing I
explained the benefits of our game over its competition, and how much money it had made as
well as the amount of play it was receiving. As soon as I finished my sales presentation, Lou
said that he liked how we had set up everything and that the game was very impressive.
He told me though, somewhat politely, that he was more impressed watching people
put their money in the game and play than by anything I was telling him. Well, several minutes
went by and I sat there trying to think of a way to respond before deciding to take his advice
and just sit there and watch the people play. After ten to twenty minutes passed, Lou looked at
me and said that he wanted to start out by purchasing four games. He told me he had four
excellent locations in which to place the games, and that if they did well, he'd buy a lot more.
Before leaving we agreed on a price and he agreed to sign a purchase order along with giving
us a deposit. I then agreed to deliver the games to him by September 1, 1993.
I immediately contacted John and told him the good news. John was elated with the
sales potential and results we were achieving with just one game out on the market. We were
both now confident that the game would sell, and sell well. He then told me that he felt that we
should meet with everyone and decide how we were going to get everything accomplished.
I knew from successfully running businesses before that if this new company was going
to succeed, we were going to have to set goals for ourselves, goals that were achievable, and
achieve them. Given the results the one game at Holiday Inn had produced in less than ten
days, I knew that we had to get the game into production and build a sufficient number of
them to put into other locations around the state. To me, if one game sold four more in less
-76-
than a month, twenty-five games would sell a hundred, and we already had twenty per cent of
them sold. The timing was definitely right to get everything in place. In other words, it was
now time to stop talking and start achieving.
When we had our next meeting, I announced to everyone what I felt we had
accomplished, and continued by explaining what we needed to accomplish next. I also set
down what I thought was a fair amount of time to get things done. After a long and somewhat
intense debate, we agreed to get the game into production and build twenty-five units. Our
manufacturing person agreed to provide us with a list of the additional equipment he needed,
together with a list of materials necessary to build the games. In addition, he would assist us in
leasing a building because only he knew the amount of space necessary to set up production.
John agreed to put up the money for the building, the materials and the manpower to get
everything started. We also agreed that now was the time that he had to finish raising the
balance of the money we needed to get the company properly funded.
My responsibilities were to assist John with his presentation to the people he had
interested in loaning money to the company. In addition, I was going to help find a building,
move and set up equipment, and guide production. I also had to work with the electronics
manufacturer to get the bugs worked out of the system and insure that we had enough
components for the games. Last but not least, I needed to set up appointments with more
potential buyers and either sell them games or get an agreement to put a game in one of their
prime locations and test it. It worked at the Holiday Inn, in less than six weeks the game earned
over $800 and basically sold itself. What I needed to do was to repeat that same scenario,
place games on consignment in different locations, and let the cash box repeat the results.
The Perrysburg Holiday Inn did more than purchase the first game. On August 17,
1993, they sent a letter of recommendation to Holiday Inns Worldwide stating that they
believed the ShuffleBowl game would be well received by families staying in hotels
throughout the country and might therefore provide an opportunity for family-oriented Holiday
Inn Hotels.
Within the next month we signed a lease on a building for manufacturing, purchased
and moved all of the equipment into the building and purchased the majority of the raw
materials to build twenty-five games. The manufacturing end of the business was in place and
running. At this point, everyone knew what had to be done and they were doing it well.
Besides assisting in the setting up the manufacturing, we were also working on the sales
and marketing of the game. I say “we” because we had a person with a great sales and
marketing background volunteer to work with me on the game until we raised the capital we
needed. He was that impressed with the game along with the enormous range of the market for
it.
-77-
We knew the markets we wanted to target so we began making our sales contacts.
Since our marketing budget at this time was somewhat limited, we chose to purchase a trailer
and remodel the inside to make it look like a game room with a game set up to demonstrate.
We would physically take the game to our customers. We took the game to several coinoperated game distributors, and after seeing and playing the game, they agreed to test the game
in several of their favorite locations. If the tests were positive, they would agree to become
distributors. We also took the game to several end-users: bowling centers and family fun
centers, and received the same positive response. One bowling center offered to hold a
tournament with cash prizes if we would let them test the game at their center. Basically,
almost everyone we showed the game to for the first time wanted to test the game in one their
locations and see how much money it would make. If the results were positive, they all agreed
to purchase games.
To me, results like this are nothing less than fantastic and should have made raising the
money we needed a lot easier, but unfortunately that wasn't the way it turned out. In less than
sixty days of moving in to the building and getting everything set up, John informed us that he
was out of money and that he had not yet raised enough money to keep everything going. He
argued that if we were going to make it through this, I needed to sell the games without
allowing people to test them first. John went on to say that he was able to borrow money
against or factor purchase orders, so if we were going to make it, we had to change our entire
marketing and sales approach.
This news shocked everyone. For whatever reason, we all assumed that John had
everything handled financially until he raised the money we needed, otherwise we wouldn't
have made all of the commitments we made. Now by no means am I trying to lay any failures
on John. He put up his own money to get us this far, and to me this showed a hell of a lot of
commitment. Right from the beginning I doubted anyone’s ability to raise money for the
game company, that is with me being involved and having the IRS with a noose around my
neck. NO ONE, and I mean NO ONE wants to get involved with you when you’re fighting the
extortionists from the IRS. I don't give a damn what product you have, you could own the
rights to gold, but if you’re fighting the IRS without proper financial resources, you’re dead. If
the IRS didn't have a death grip on the game patent, I could have raised the money myself.
With no other options at this point, I had no other choice but to give it my best shot. I
knew inside that it would be almost impossible to just go out and sell the game with little to no
earnings history or without allowing people to test the game first, but there was no other way
and I'd be damned if I was going to get that close and be stopped.
We then proceeded to set as many appointments to sell the game as possible. I would
hook the trailer up to the truck and take the game to them. Although the response was always
positive and people loved playing the game, without any past earnings history everyone wanted
-78-
to test the game before purchasing. Although this response didn't help us, it was a tremendous
accomplishment to get people to agree to replace another game that was already making them
money with the ShuffleBowl game. Unfortunately, since the company was strapped for cash,
we couldn't do it. As a matter of fact, we were having difficulty building the games we had
already sold.
When John told everyone that he was running out of money, almost everyone we had
hired in manufacturing had to leave and go find another job. So now besides trying to sell the
game, I was also working in manufacturing. Lucky for us, we had two people who believed in
the game as much as we did offer to stay, without pay, and work on building the games until
John raised some money. What we really needed at this point was a miracle, and we even
came close to receiving it.
One evening John and I were discussing our financial situation when John asked if I
thought I could get Brunswick to look at the billiard table size ShuffleBowl game. If they were
impressed with the game, I should ask them if they were interested in marketing the game for
us. I told John that even if they were interested, I didn't think that they would do anything
quickly enough to save us unless John raised some money. If he could do that, I'd contact
Brunswick and make an appointment to demonstrate the game to them. After several attempts,
I was able to talk to one of the head engineers whom I had met with previously at Brunswick. I
told him that we successfully built a working prototype of the billiard table size ShuffleBowl
game. I appraised him of the results we had with the first game at the Holiday Inn, and that we
had an order for four games from a local vendor. I finished by saying that if there was any
interest on his part, I would gladly bring a game to him but that I needed to do this as soon a
possible. He said that he was very anxious to see the game and play it. He said that he would
be in French Lick, Ind. the following week, so if I wanted to bring the game there, he'd be more
than happy to look at it.
On October 6, 1993, I took a game to French Lick, Indiana. The drive was beautiful
except for the fact that pulling the trailer with the truck we had was a death-defying act in
itself. Without John or myself having any past experience pulling trailers, we purchased a
trailer that was about twice the size of our truck, which turned out to be very dangerous to
handle. One of the first times I hauled the game on the expressway, after just returning from
showing the game, I happened to get on the expressway just before some guy driving a semi.
He literally flew by me, causing the trailer to be sucked into the other lane, then to go out of
control. The trailer was actually controlling the truck, whipping it from lane to lane, and at that
point I thought I was history. Without thinking, I put the gas pedal to the floor and was able to
regain control of the trailer. I pulled off to the side of the road, thanked God, then changed my
pants and vowed to never go on the expressway again. From that point on, I always took the
back routes so I wouldn't have to worry about getting killed by a semi passing me too fast.
-79-
When I took the game to French Lick, I drove the back route. When I crossed the
Indiana line, it immediately became hilly with a lot of curves. The scenery was absolutely
magnificent but pulling the trailer made it seem like I was at Cedar Point for six hours on the
same ride. To make matters even more interesting, the further I drove into southern Indiana,
the more logging trucks I had to share the road with. What a thrill that was.
When I arrived, it was late in the day, so I immediately tried to find the motel where I
had reserved a room. Since there were only a few motels in the town it wasn't difficult to find,
but I did stop at the first motel I saw to ask directions. It also happened to be where the
gentlemen from Brunswick was staying. I left a message for him that I had arrived and said
that if he would stop down when he had time, I'd show him the game. The town was small and
extremely beautiful. You could tell that it was a resort area so it wasn't far to drive to my
motel. I pulled into the parking area at my motel, which seemed small with the truck and
trailer, and checked into my room. Once I located the office in the house next to the motel, I
asked if I could park the truck and trailer next to my room so that I could plug the game in and
make sure everything worked properly before the guy from Brunswick came down to see it.
The lady was very friendly and said she had no problem with my parking the trailer next to my
motel room. She was even kind enough to show me where I could plug in to an outside outlet.
After I took my bags to the room, I went out and opened the rear of the trailer and ran
an extension cord to the electric outlet. I then went into the trailer and turned on the game.
The game, because of its size, took up a major portion of the trailer, making it look
larger than it really was. The light positioned on the underside of the scoring arm lit the entire
table top and the lights from the digital scoring areas, which were red, made the table just look
all the more attractive. It was beautiful. As I was inside the trailer wiping off the game, two
fishermen pulled into the motel parking area with trucks hauling boats. I didn't pay too much
attention to them until they walked into the trailer and asked me where I got the game and
could they look at it. As I was explaining how to play the game to them the gentleman from
Brunswick happened to pull up. The timing couldn't have been better. As he walked into the
trailer, the two fishermen were playing the game and going nuts over it. I couldn't have hired
better actors than those two guys. They were fabulous.
The gentleman from Brunswick was definitely impressed with the looks of the game,
and the response from fishermen playing it helped immensely. As they were playing the game,
they were telling us how great it looked, how much they liked the play of the pucks on the
tabletop and the rebounding action, and how we set up the scoring. They went on to tell us
about all the places they thought the game would be great in their town. It got to the point
where the gentleman from Brunswick jokingly asked me if I had hired those two guys. We
both laughed, and then he asked if I would like to talk about the game over dinner. I agreed,
then thanked the two fishermen for their interest in the game.
-80-
After closing the trailer up we drove to a diner down the road. We sat down and
ordered something to drink and started talking about the game. He told me that he was very
impressed with the looks and construction of the table. He was also impressed with the way
we had set up the computer to allow the end-user to set the scoring, the amount of money to
play a game and bonus games. He was equally amazed with the anti-play device we had on the
game. He went on to say that he couldn't believe that we had taken the game from a drawing
into a working prototype in the time we did. I'd have to say without a doubt, he was impressed
with the game. I believe the thing that impressed him the most was the amount of money we
could build the game for.
We finished dinner, then after dinner he took me to the plant that was building billiard
tables for them. As he was showing me through the plant, I was able to see how they were
putting their tables together. While he was pointing out different processes, he was questioning
me on how we were constructing the game and what type of materials we were using. He also
wanted to know how large our facility was and what type of equipment we had.
After I answered his questions, he explained to me that he was an engineer and that one
of his specialties was the production and materials end of the game business. He said he could
probably assist us in our production methods and our decisions about equipment and materials
to purchase and use. He again told me he liked the game and would be more than happy to set
up a time for me to present it to the people at their headquarters. He said that, since it was
getting close to the holiday season and he was pretty well tied-up for another couple of weeks,
it might end up being the first of the year before he could arrange the meeting. He ended by
saying that if Brunswick was interested in marketing the game, it would be worldwide and they
would require exclusive rights.
I felt the outcome of the meeting was extremely positive, but I knew that if I couldn't
get them to move fairly quickly, we might not be in business anymore. I didn't want to tell him
how desperate we were at that point, and that I didn't know how much longer we could last. I
knew from past negotiations, regardless of how honest and kind someone is, if you go in saying
that you’re almost dead and they’re the only thing that's going to keep you alive, you’re lucky if
you end up on a diet the rest of your life. If you asked me, if I had to depend on luck, I'd be
dead. Now, it's not that I'm an unlucky person. These problems with the government had
nothing to do with luck. They knowingly made this happen. And if you take the government
out of the picture, most people would probably say that I was extremely lucky, and if the
government wasn't in the picture I would have been. If it wasn't for the IRS having a lien on
the patent, none of this would have happened.
Well, I thanked him for his time, dinner and the tour around the plant. I told him that I
would be more than happy to bring the game to them and demonstrate it whenever it was
-81-
convenient for them. I went on to say that hopefully I hadn't misread his interest in the game,
but if they were interested in marketing the game, I felt the sooner we agreed to something, the
less likely we were to market the game to Brunswick’s customers, thus eliminating that
potential problem. He assured me that he was very interested and impressed with the game and
that he would get me back in to demonstrate the game at their main office as soon as he could.
I called John before leaving the hotel to share the news with him. I felt positive about
the outcome of the meeting and wanted to share the results of the meeting with him. John was
pleased with their interest in the game but questioned if we could get them involved in time. I
explained to him that I had stressed as tactfully as possible our time restraints and hopefully
they would come in soon, but at this point I could only push so hard without turning him off on
the project.
After I returned John and I sat down and again discussed our financial situation. John
told me that he was still trying to raise the money but he wasn't having any success and I could
see that it was wearing on him. By now we had moved out of our original location to a smaller
building, to cut overhead, plus we lost the order for the four games to the local vendor because
we could not get them built and delivered soon enough. The vendor simply got tired of waiting
and spent the money on other vending machines. I did sell and deliver one game to a billiards
store in Dayton, but one game wasn't the answer. We needed money and we needed it now.
After stressing this to John, he finally told me that he didn't think he could raise enough money
to keep us going and the only way he thought we could stay afloat was if I could sell more
games without allowing people to test them, or if I could get Brunswick involved immediately.
By now the handwriting was on the wall. Once again the government had made sure
that I didn't get my hands on any substantial amount of money, because they knew that if I did,
I'd be coming after them. At this point I knew that regardless of how much I applied myself or
how great the game looked and played, there was just no way that I could sell the game without
allowing people to test it first. If I could have done that, I would have sold a ton of them. I
knew the only hope we had right from the beginning was John, and unless he could raise some
money, there was no way that we could last long enough for Brunswick to have the time to get
involved.
Having gone through this same scenario before, not being able to raise money because
of the IRS's involvement, we basically had no other choice than to finish building the last four
games and turn them over to the factoring company for the money we owed them. I couldn't
afford to drag this out any longer than necessary. There was no way in hell that I could afford
to work without having money to pay my bills, and thanks to the government, I had no savings.
-82-
I explained to John that I had to start looking for a job, but that I would help get the
games finished before I left.
-83-
CHAPTER EIGHT
Well this time, thanks to the incompetent extortionists of the IRS, not only did they
destroy the chance for an excellent product to come to market, they also destroyed the jobs that
would have been created. The IRS also made sure with their lien on the patent that I didn't get
access to money to fight them, and believe me, they’re that vengeful. Even more interesting:
regardless of what they did to me, I still owe them, with interest and penalty. And believe me,
they don't give a damn what they do to you to collect. Now I'm not quite sure who in the hell
ever gave the government this type of power to abuse people with, but I'm not buying it, and I
don't care who they think they are or what they do to me at this point; I'm going to fight them
and try and change the laws. No one should have the amount of power the IRS and the
Government wields without being accountable for the abuse of that power. Now I don't mean
to be disrespectful, but the only person I'd allow to do this to me would be God, and I'd even
have to ask him why.
It's one thing to get caught and found guilty by a jury of cheating the government out of
the money they’re stealing from you, but that's never been the case. They only had to claim
that I owed them money, and that’s that. As far as the IRS is concerned, you’re automatically
guilty and they execute you at their pleasure. And if somehow you upset them in the process,
they'll turn your life into a living hell. When I did try to fight the IRS in federal court, their
answer was to threaten me with quadrupling the amount of money they claimed I owed them if
I even showed up in court. Now what the hell? If you or I threatened the government like that,
we'd be so far in prison they'd have to pump sunshine to us. If all of this wasn't enough, the
lousy bastards had to make sure that fighting them would be so costly that I'd end up losing my
family. They made sure that I'd have no business, no job, no money, no savings, no home, no
nothing. Now there's no way that I'm going to accept this without fighting back, for the rest of
my life if that's what it takes.
Regardless of how disgusted and outright furious I was with this whole situation, I
knew the only way I would ever get this nightmare hopefully ended would be to finish writing
the book, bring it all out into the open and take the government on again. As I said before,
fighting my own government is the last thing I ever wanted to do but I really didn't think I had
any other choice. I wasn't going to allow my own government to continue to destroy me for the
rest of my life, especially the extortionist bastards from the IRS, without fighting back.
The first thing I had to do was to find a good paying job. I thought about going back
into selling cars, because the harder and wiser you work, the more you make. In addition, I like
being outside, so I can work the lot as much as possible, which also allows me to get a lot of
writing done on the manuscript between customers. I had two problems with automotive sales
though. First, I disliked the long hours and working every Saturday. Secondly, I didn't like
-84-
what I considered the high pressure sales tactics that I had to fight against at the first dealership
I worked at. High pressure just isn't my style.
After weighing the positives and negatives, plus looking at the job market, I decided to
call several people I knew and ask for their advice on who would be the best dealership to work
for along with who had the best product line. Well, four to five people gave me the same
answer and coincidentally I had talked with that dealership a year earlier, but they didn't have
any openings at that time. The next thing I did was call and ask if they needed any salespeople.
The sales manager said that he really wasn't looking for anyone at that point but he would set
up a time for me to come in and talk with him. If he was that impressed with me, he'd add me
onto to the staff.
About a week later I went in for the interview. I filled out an application, then sat down
with the manager. I explained basically what my past experiences were and why I was looking
for a job. I also explained that I was fighting the IRS and why and told him that I planned on
continuing the fight until I beat them, which he didn't seem to have a problem with. I also
explained that I had to file in bankruptcy court in order to be able to fight the IRS and that they
had threatened me if I showed up in court, and at this point in the fight I was going to have to
change my Chapter 13 into a Chapter 7. I couldn't afford to continue to pay $1,400 a month in
payments. For whatever reason, he seemed to understand because he didn't seem to have a
problem with that either.
We then discussed the dealerships style of selling cars and trucks. I told him that I was
not a high pressure salesperson and that I was more comfortable in selling a high quality
product at a reasonable price than trying to hammer someone into a payment before allowing
them to leave. He explained to me that they did not use high pressure sales tactics. He went
on to tell me how long they had been in business and how long he'd been the sales manager.
He also told me that they had a very small turnover in their sales force because it was an
excellent place to work and that they had a huge following of customers. After talking to him
for about an hour, he offered me a position and I accepted it. I explained that I needed several
weeks to a month to assist in closing my business; then I could start, which he agreed to.
I went back and explained to John that I had accepted the job offer. I went on to
explain that I had no more than a month to help get the table finished before I had to show up
for my new job. I didn't care how many hours we had to put in a day or how many days we had
to put in a week to get everything finished, we just needed to get them finished.
The next thing I had to do was to contact Elizabeth Vaughan and tell her that I needed
her to change the Chapter 13 to Chapter 7 because of the IRS's interference with the
ShuffleBowl game patent I did not have the money to continue paying $1,400 a month. She
agreed and said she would draw up the papers and have me come in and sign them. She told
-85-
me that she would then submit them to the court for approval. She also told me that we would
have to have a meeting with the trustee and get his approval before going to Court. She
explained to me that after the court approved the Chapter 7, the IRS would sell the patent for
the game and put it against the amount they claimed I owed them.
Well, once again my hands were tied by the IRS's interference and there was basically
nothing I could do. With the IRS's harassment of the new owner of the painting and drywall
business and with their lien on the patent, they had effectively cut off any means I had of
raising money. But more importantly for the IRS, I wouldn't have any money to fight them.
Within a month we had the balance of the games finished so all that was left to do was
to get them placed and close the shop. I talked with John and he said that he could handle
closing everything but that he would still need my assistance getting the games placed. He
didn't think it would take much time so I should start my new job. He said that he would
contact me if he needed help with anything else.
On January 7, 1994, I started my sales job at Charlie's Dodge. It took about four
months to get the bankruptcy finalized. As soon as that was finished I contacted another local
attorney and asked if he would contact the IRS and negotiate a payment plan for the $8,600
they claimed I owed them. I explained to him that the IRS was going to sell the patent for the
ShuffleBowl game and I didn't have $8,600 to stop them. More importantly, I had just started a
new job and I didn't want any problems with the IRS at work. I already knew that the IRS is
either stupid enough or vindictive enough to create problems where you work and can possibly
cost you your job, then you have no income to pay their extortion money. Somehow this just
doesn't seem too brilliant me, but once again I'm not the government, thank God.
His advice was to wait until after the IRS sold the patent, then he would contact them
and attempt to negotiate a payment plan. He asked me if I had any idea how much the IRS
would sell the patent for. I told him that I had no idea, but given how irresponsible and
vindictive the IRS had been in the past, they'd probably sell for close to nothing just to make a
point.
He told me his reasoning was that if the IRS did sell the patent for more money than I
supposedly owed them, it would be nearly impossible to get the IRS to refund any overage, let
alone any additional money I paid them. I decided to take his advice and wait. My preference
was to go to them before they came to me because it was like waiting to be attacked.
For almost a year I heard nothing from the IRS. No calls, no threatening letters, no
visits to my apartment or work. Meanwhile I spent a lot of time with my children, worked fifty
plus hours a week and continued working on the book.
-86-
One of the unique things about the automotive business is that you may go for hours
without talking to anyone, so when I finished making whatever calls I had to make, I went out
and worked on the lot. I'd park my demo out in the truck section and work on the book.
When people would drive into the lot to look at cars or trucks instead of going into the
show room, I would just put the manuscript in my demo and gradually walk over and introduce
myself. I would ask if they needed any help. If they said yes, I'd help them, but most people
would tell me that they were just starting to look. I would then give them my card and tell
them that if they happened to lose, throw away or burn the card by accident, the easiest way to
remember my last name was that it looks like 11 am with an s behind it, or the pet food people.
It was amazing how many people just smiled and told me that they used Iiams pet foods, so
they wouldn't forget my name.
I made it a point to never push anyone into anything. I always worked at a pace that
they were comfortable with. If you wanted to buy today, I was ready to sell, but if you were
not ready, I was more than happy to work at your pace. Most of my customers seemed to
appreciate my sales approach and I was comfortable with it also.
Well, the silence was broken on February 6, 1995. I received a letter from the IRS
stating that they needed my help in updating their records. They wanted me to sign the letter
stating that my address was my real address, and send it back.
-87-
After reading the letter several times I got an eerie feeling, like the calm before the
storm. Actually more like the skunk before the spray. I didn't believe that this was just the IRS
checking to see if my address was correct. It was a signal that they were getting ready to do
something, I just wasn't quite sure what. Unfortunately, when you deal with the IRS, logic
plays no major role in their decision-making or their actions which makes it almost impossible
to figure out what extreme they'll go to next.
There was a name and phone number at the bottom of the letter to call if I had any
questions. I thought to myself, it couldn't hurt to call and ask what this letter was really about.
By no means did I think that they would tell me the truth, but I had to call. The person I spoke
with confirmed that the letter was just to make sure that they had my correct address. I
wondered to myself, if I told them that was not my correct address, how many years it would
take them to figure out that it was. Since they have no sense of humor and I didn't need strike
forty-one, I just kept it to myself. I then signed the letter and sent it back.
The next letter I received from the IRS was on March 13, 1995. I received a notice
stating that they had changed my address to what it already was. Now I don't mean to seem
smug, but when I received this letter, I thought to myself, how in the hell do these people even
find their way to work? A month earlier, I sent them their own letter stating that my address
was my correct address. The only problem with this notice was that they now added Tamara,
my now ex-wife, back into the equation. I then wrote on the bottom of the notice that, yes the
address was correct but the name was incorrect. It was just Donald Iiams, not Donald and
Tamara Iiams, and sent it back again.
The next correspondence I received was on April 5th. The IRS was notifying me that
they were going to sell the patent to the ShuffleBowl game on June 20th. Now I already knew
that this day would come; I just didn't know when. Unfortunately for me, it didn't help a bit
finding out either. If anything, it just made me more determined to continue writing the book
in hopes of some day kicking their ass. I actually live for the day that I can put the IRS out of
business; legally that is.
As soon as I received the letter and was able to talk, I contacted the attorney and told
him about the notice. I then went to his office and we decided to call the IRS and see if there
was anything we could do to stop the sale and save the patent. As usual, the IRS's answer was
to pay the full amount of the assessment or they would sell the patent. It didn't matter to them
that I never agreed to the assessment, and had been fighting it from day one.
If anything, it was a strike against me, and if we're counting strikes, I was probably on
strike forty with the IRS. We had had strong words on several occasions, so I knew that they
were going to do whatever they could to punish me, but I had to try. We even went as far as to
-88-
agree, under protest, to make payments on the assessment until it was paid in full, but to the
IRS that didn't matter.
Lenna Kirby and the IRS's answer was to pay the assessment in full or they were going
to sell the patent. They refused to negotiate any type of terms, and that was it. Even if I had
the $8600 and gave it to the IRS, there was no guarantee that they wouldn't just take the money
like before, raise the assessment again and sell the patent anyhow. I trusted the IRS about as
far as I can throw a loaded concrete truck. There was just no way that the IRS was going to
allow me to keep the patent. Now I don't know about you, but this seems a little on the bizarre
side to me, but true to form for the IRS.
The next notice from the IRS arrived in May. They changed my name back to my
name. OK! Then about a week later I received another notice from the IRS stating that this
time they changed my name and address. Well, now that the IRS got two plus two to equal
four, I knew something was coming.
On June 20, 1995 the dirty bastards sold the patent for a grand total of $600. Incredibly,
they wouldn't accept $600 from me; it was all or nothing. The IRS had to make their point by
taking the patent away from me and selling it to someone else for that enormous amount?
Once again the IRS flexed its muscles and made its point. If you don't have a lot of money to
fight them, you’re going to have to do what they say or be punished, regardless of how
unsound their financial decisions and actions are.
Shortly after the IRS sold the patent, I contacted the attorney again and told him how
much money they sold it for. I then asked him to contact the IRS and arrange a payment plan,
under protest, for the balance of their assessment. He agreed and told me that as soon as he
knew something he would get hold of me.
After he had several conversations with Lenna Kirby, she now was agreeable to a
payment plan. Lenna told the attorney that the amount would be between $450 and $600 per
month. She went on to say that she needed a copy of my pay stub before agreeing to an amount
and she wanted a check for $45 for a filing fee. The attorney said that he would contact me and
get back to her.
The attorney then called me and explained what they said and that they wanted a pay
stub to show that I could afford to make the payments. Once again, out of pure frustration, I
told the attorney that I didn't owe the assessment, but I didn't think I had any other choice at
this time.
-89-
He basically agreed and asked me if I wanted him to make the agreement. I had to tell
him yes because I didn't want them coming after me at work. I then provided him with a
recent pay stub along with $45 for the IRS filing fee which he then passed on to the IRS.
Shortly after receiving the pay stub and the $45, the IRS contacted the attorney and said
that they were willing to accept payments of $450 per month until the assessment was paid in
full. They told him that they expected the first payment by the 15th of the month, with the
balance of the payments due on the 15th of each month. He went on to tell me that they told
him to warn me that if I was late with just one payment, the IRS would cancel the payment
agreement and come after me for the balance in full. They were not going to play around with
me anymore.
It's not even worth the ink to tell you what I would have liked to have told the IRS. So
on July 13, 1995, I sent the IRS a certified check for $450 by certified mail. I contacted the
attorney and told him that I had sent the check and asked him if the IRS was going to send us
anything in writing on this payment agreement. He told me that the IRS told him that it wasn't
necessary for them to put anything in writing. Just make sure that I made the payments on
time.
At this point, I have to admit it, I hated the IRS so much that their threats didn't even
affect me anymore. Once they've broken up your family, much else doesn't matter.
I thanked the attorney for his help and sent him a check. I also assured him that the
payments to the IRS would be on time, every time, just like they had been in the past. The
problem was not me paying the IRS what I didn't owe them, it was the IRS increasing the
amount every time I paid them or agreed to pay them, under protest that is. Maybe it was the
"under protest" part that upset the IRS so much? I would agree to pay their extortion but under
no circumstance would I agree that I owed it.
Well, on with life, or at least I thought. On July 18th, around 4:00 a.m., my phone
started ringing off the hook. I finally got up and somewhat heatedly answered it when a
woman’s voice asked if my name was Donald Iiams. When I told her “yes” she explained that
she was from the hospital and that she needed me there immediately because my son had been
in an car accident.
I immediately got dressed and drove to the hospital. The entire time that I drove there I
prayed to God that my son was not hurt seriously. Hopefully, for my sake, God wouldn’t hold
me to the letter on the promises I made on the way. When I arrived I was told that Andrew
was in the intensive care unit. By then I thought to myself that this didn’t sound good and I
didn’t know whether I could handle one of my children being hurt, especially seriously.
-90-
As I walked to Andrew’s room I had a very in-depth conversation with God. I
reminded God that I had never questioned or blamed him for this nightmare with the
government or for anything else that went wrong in life. I never once said, “God, why did you
let them do this to me?” If I didn't like something in my life, I'd take charge and change it
instead of waiting for God to do it for me. All I ever asked him for was strength to fight for
myself, and I thanked him for delivering it on a daily basis.
I ended the conversation by promising to continue to fight on my own if I had to, but on
this one I needed his help in making sure that my son was not hurt seriously. I reminded God
that my faith and belief in Him has never been shaken; never. I can reason out a lot of things
but when it comes to my children being hurt, we may just cross the line.
When I walked into his room Andrew was lying on the bed with tubes running out of
him and he was a bloody mess. Just by looking at him I could tell that he was in a lot of pain.
I asked the nurse if she knew what condition he was in and what was wrong with him. She
said that they were not sure yet but they'd know more when his x-rays came back. She told me
that his face had gone through the windshield of the car and his chest hit the dashboard, so
those were the areas of concern.
The next thing I knew Andrew was talking to me. He told me what he remembered
about the accident and said that he was in massive pain. After sitting with him for several
hours he told me that he could move his back, arms and legs but it was extremely painful.
Even though he looked rough at this point I knew that God had covered me once again and I
immediately thanked him.
Well, after staying at the hospital for about sixteen hours, making sure that Andrew was
out of serious condition and making sure that a family member would be there for him if he
needed someone, I decided to go home and freshen up and come back and spend the night with
him.
When I returned home that evening I walked into my apartment and as I walked past
the phone I hit the message button on the recorder.
The first thing I heard was a message from the attorney saying that I needed to call him
as soon as I got in because the IRS had changed their mind about the payment agreement and
now they were going to seize my commission check at Charlie's Dodge.
The next day, July 19th, I called him and he told me that Lenna Kirby had called him
and said that since I had refused to file my income tax returns for the past five years, they
changed their mind about the payment plan. The fact that they had made the agreement fully
knowing this well before this point meant nothing. They changed their mind and that was it.
-91-
Lenna Kirby went on to say that the IRS had decided to immediately place a lien on my
commission checks at Charlie's Dodge until I either filed the tax returns or they were able to
extort another $8600 from my commission checks.
He apologized that the IRS had reneged on their agreement and went on to say that he
was not a tax specialist, so there was nothing he could do at this point. He urged me find
someone who was immediately available because the IRS was on their way again.
You'd think by now I would be accustomed to the IRS's double crosses, but
unfortunately for me I wasn't. For some reason there seems to be no end to what the IRS can
do or say with no repercussions whatsoever, to the IRS that is. I thought that this payment
plan, even though I didn't owe the money, was the end of them finally, but not with the IRS.
Their word means nothing. That's probably why they didn't put anything in writing to start
with.
The next morning after our business meeting, I immediately went to the general
manager, the sales manager and the office manager to let them know that the IRS was about to
place a lien on my commission checks. I told them that I had hired a C.P.A. who would
hopefully get the situation with the IRS under control and get the lien taken off. Surprisingly,
they were all supportive. They even went so far as to say that my problems with the IRS would
not jeopardize my position there as long as I didn't allow it to. I have to say that it was a nice
feeling to know that the people you work for and with are in your corner; at least it was to me.
That afternoon, Charlie's received the lien from the IRS. They didn't waste any time doublecrossing me this time either.
Well, regardless of how upset I was I knew that I had no other recourse but to find
someone who could fight the IRS on their own level. The first thing I did was call a close
friend of mine who is a political activist and explained to him what had happened. Over the
past year I had attended several Libertarian Party meetings to see if anyone had been through
anything similar, so I could hopefully get some advice. I sure couldn't go to the Democrats or
Republicans; hell, they’re the one's who did this in the first place.
I explained to him that I needed someone who knew how to fight and win against the
IRS instead of negotiating with them. The last thing I needed right now was to lose my job over
the IRS placing a lien on my commission check. How was I supposed to pay the IRS their
extortion money if I didn't have a job?
He told me that he knew of an excellent C.P.A., Matt Gura, but that he was located in
Myrtle Beach, S.C. He told me to call Matt and tell him that he referred me to him. He wasn't
sure if he could help me because of his being in another state, but if he couldn't help me he
could refer me to someone who could.
-92-
I immediately called and spoke with Matt and told him who referred me to him. I
explained that I had problems with the IRS and needed help. I told him that I was presently at
work so I asked him for a number that I could call him at after work. He was very polite and
gave me his home number and said to call him as soon as I got home.
As soon as I got off work I went right home and called Matt. We spoke for over two
hours. I basically explained everything from the landfill to the game company to the IRS. I
then told him about the sale of the patent and the recent payment agreement with the IRS and
their reneging on the agreement after accepting my first payment of $450.
I told him that the IRS called the attorney after receiving my payment and said that they
had changed their minds and now they had placed a lien on my commission checks until I
either filed returns for the past five years or paid them $8600.
I continued by explaining to Matt that I had won the issue in the Maumee Municipal
Court, with the State of Ohio Attorney General's Office, with the Ohio Bureau of Employment
and Workers Compensation. I tried to explain everything, or as much as I could in a two hour
time period.
Matt told me that before he could comment on anything he would need me to provide
him with whatever documentation I had. He added that he would mail me, “next-day”
delivery, a Power of Attorney form which that I should sign and send back immediately. He
said without the form, the IRS wouldn't talk with him regarding my case. He closed by saying
that after he looked over everything and had talked with the IRS, he would have a better idea of
what I was up against and if he could do anything for me.
I told Matt in no uncertain terms that I was not looking for someone to negotiate with
the IRS, I was looking for someone to legally kick their ass. He assured me that if I was right,
eventually he would win. Our conversation ended around midnight.
I received the Power of Attorney form on Monday July 24th, signed it and sent it back
July 25th, UPS “next day” delivery, along with a brief outline of what happened and a check.
Matt called me back August 1st to say he had gone through the information that I sent
him and had spoken with Lenna Kirby and several other people at the IRS. From what he had
seen and heard at this point, he didn't think I owed the assessment either. He agreed to take my
case and we agreed to a retainer to get everything going. He told me that his first objective
would be to get the IRS to release the lien on my commission check and get a reduced payment
plan which the IRS would not go back on.
-93-
He stated that once he had achieved this, he would then have the time to fight the
assessment properly. He explained that before he could get this accomplished, the IRS was
demanding that I file tax returns for the last five years. He said that if I agreed to file my past
tax returns, the IRS agreed to contact Charlie's Dodge and tell them to hold my commission
check instead of sending it to them. Matt continued by saying that if I filed the returns with the
IRS by August 14th, they agreed to release the lien on my commission check and work out a
payment plan that I could afford.
I told Matt that I wasn't afraid to file the returns. I didn't owe them a dime. If anything I
had overpaid so I wouldn't have any additional problems with them. I told him that the IRS
and I had discussed this issue on several occasions. Each time I stressed to the IRS that I didn't
owe them any money and that I was not going to file until I had the money to fight them over
the losses I had taken from their interference and destruction of my businesses.
Matt said he understood my frustration in dealing with the IRS in the past, but for now
he needed me to send him my records for the past five years so he could get the returns
prepared and filed before the IRS took my commission check for the month. Matt said that at
least this would give us some breathing space; otherwise the IRS was prepared to take every
commission check I received until the $8600 plus interest was paid.
I told Matt I was concerned that if I filed the past tax returns now without claiming all
the losses I incurred from the IRS's interference in my businesses, which I knew the IRS would
fight, I'd lose my right to those write-offs. Matt told me that at this point, I didn't have any
other option. As far as my past losses, once he got the assessment overturned he'd introduce
me to some attorney who could sue the IRS for those losses.
I have to say that for only talking to Matt for several hours over the phone, paying
extremely close attention to every word he said, I trusted him and his advice. I will admit, at
this point I was extremely skeptical of anyone's advice on how to deal with the IRS, but Matt
seemed like he was different. I was up-front with Matt about everything. I told him that I
trusted what he was telling me and that I would follow his advice.
I then agreed to send him the records he needed to prepare the tax returns. I also
explained to him that I was writing a book about my fight with the government and that I
would send him a copy of the manuscript which I felt was the quickest and most effective way
of documenting for him how everything happened. Well it didn't take me long to get the
information to Matt. I already had the records somewhat together so I was able to send them
to Matt on August 3rd, next-day UPS delivery.
Before Matt had a chance to complete the returns, the IRS went back on their word
again. On August 9th, Lenna Kirby just happened to forget to call Charlie's Dodge and tell
-94-
them to hold my check. So as required by law, Charlie's Dodge sent my monthly commission
check to the IRS. I immediately called Matt and told him what happened. He told me that he
would contact Lenna and find out what was going on and get back to me.
Matt called me back the following day and said that it supposedly was an error. He
assured me that when I filed the returns the IRS would return the check to me. I knew damn
well that it wasn't an error but what exactly the IRS was trying to prove is still beyond me. I
wasn't afraid of them then and I'm sure as hell not afraid of them now. If anything, they only
inspired me to continue fighting them to the point of their extinction.
Matt continued to fill out the returns so he could get them back to me so I could sign
them and take down to the local IRS office. We had to do this quickly since Lenna Kirby only
gave us an eleven day period to get everything filed and in her hands.
On August 14th Matt faxed the returns to me along with a detailed list of what he
wanted me to do. I immediately went through the returns at work to make sure they were
accurate. In his fax to me, Matt instructed me to sign and date the returns and attach my W-2
forms for 1993 and 1994. He then said to call Lenna Kirby before I took the returns to her. He
said I should take the returns directly to Lenna Kirby and ask for a date-stamped copy of each
return. He promised that once I did this Lenna Kirby would give me the commission check
back. He added that Lenna was also going to give me an installment agreement and in capital
letters he said, “DO NOT SIGN THE INSTALLMENT AGREEMENT” while I was there.
Lenna had given us until Wednesday to go over the agreement and send it back.
After I went through the returns, I made two copies of each return and called Lenna
Kirby to set up a time that I could take them down to her office. When she came to the phone I
told her who I was and asked her when it would be convenient for me to deliver my returns to
her. I then repeated the terms of the agreement as Matt had stated them to me and asked her if
that was correct. Lenna replied in an irritated tone that those were not the terms of the
agreement and if I did not sign the installment agreement when I brought the returns to her, I
was not getting my commission check back. She added that she didn't care if I agreed with the
terms or not; I had better get the returns filed with her that day or else.
After she finished with her strong-arm act, I attempted to explain to her that if she was
changing the agreement at the last minute, it seemed logical to at least give me one day to
contact Matt and talk this over with him before I agreed or filed anything. Unfortunately my
attempt at using logic with her only angered her more because she then stated in an irate IRS
“do what I say or you'll pay a dear price” attitude that if I didn't have the returns in her hands by
closing time, my check was her's.
-95-
By now I'm pissed off. At this point the IRS has double-crossed me at least a dozen
times and I was totally fed up with their bullshit. I told Lenna that I wasn't afraid of her or the
IRS so don't bother threatening me. And as far as my commission check, I didn't give a damn
if they kept it or not. If she was changing the terms of the agreement I was going to take the
time to discuss this with Matt if she liked it or not. Her closing comment was to consider my
commission check gone.
As soon as our conversation ended I called Matt's office but he was not in. His
secretary did take a message for him and said that as soon as she talked to him she would have
him contact me.
That evening Matt called me at home. I told Matt about my conversation with Lenna
Kirby and the fact that the agreement had changed. I also told him that Lenna insisted that I
sign the agreement when I took the returns to her and if I didn't, I wouldn't get the check back.
I related to Matt that I told Lenna I wasn't doing anything until I had talked this over with him
first. I also told him that I did not take the returns to her and that I wasn't going any further
until this was straightened out.
Matt said that he was shocked, he thought that he had everything handled. He then said
that he wished I would have taken the returns in anyhow because now the IRS would keep my
commission check for the month and he didn't think that there was anything he could do to get
it back now. Matt said he knew how upset I was but that it was imperative that I take my tax
returns into the IRS the following day. He told me to attach a note to the IRS and Lenna
explaining that I didn't take the returns in as agreed because Lenna changed the terms of the
agreement at the last minute. Between you and me, I don't think her timing was by accident, I
think she did it purposely.
Matt said he would contact Lenna first thing in the morning and find out what happened
and why she changed the agreement. He said he would probably have to go to her superior to
get any problems settled there. He closed by saying that as soon as he knew anything he would
call me and to make sure that I took my returns down to the IRS tomorrow. With great
hesitation I agreed. I assured Matt that I would get the tax returns to the IRS the next day.
On Tuesday the 15th I took the returns to the IRS. Because of my distrust of the IRS
and Lenna Kirby changing their minds on almost every agreement, I had my son Andrew take
the returns to their office. Lauren and I drove Andrew down and waited in the car for him, thus
alleviating any chance of me getting into a disagreement with Lenna Kirby and fueling the fire.
I wrote the note as Matt had requested and attached it to the returns. The note read:
August 15, 1995
-96-
Lenna Kirby,
After talking to you on the phone yesterday and having you change the terms of
the agreement, I felt it necessary to speak with Matt Gura before going any
further.
I have sent my son, Andrew Iiams to your office with my tax returns under Matt
Gura's advice. Would you please give Andrew a date-stamped copy of each
return.
Sincerely,
Donald E. Iiams, Jr.
While Lauren and I were waiting in the car for Andrew to return Lauren looked at me
and asked if I sent Andrew in the building to fight the government for me. I was surprised that
she even knew what we were doing there let alone the fact that she remembered that I was
fighting the government. But, before I could answer her she said she thought it was a good idea
because Andrew was bigger and meaner than I was. She did question how I would I know if
Andrew needed help. I assured her that every thing was alright and that her brother could take
care of himself.
Before Lauren and I got any deeper into the conversation Andrew came back to the car.
As we drove away, Lauren turned and asked Andrew if he won the fight. Naturally Andrew
responded by saying, “yes”. Lauren then looked at me with a big smile and said, “I told you
that sending Andrew to fight the government for you was a good idea.” Well, how does one
respond to that besides saying “thanks”.
I finally did get a chance to ask Andrew if everything went alright and did he get the
date-stamped copies. His response again was “yes” and he said that he had no problems.
About a week later Matt called me back to tell me that he had had a very interesting
conversation with Lenna Kirby and a regional manager in the IRS's Cleveland office. He went
on to say that Lenna Kirby told the person in the Cleveland office that I had never stuck to any
agreement that I made with them in the past nor did I make any of the payments I agreed to on
time. At this point in the conversation I don't think Matt knew what to say, so he asked the
person in Cleveland if they could get a copy of my records, which they said they could. Matt
then said that once they had the records to please contact him. In the meantime he said that he
would contact me and get my side of the story so he could better answer Lenna's claims.
-97-
When Matt called and told me what Lenna Kirby said, I explained to him that every
time I made an agreement with the IRS, I stuck to it. I assured him that I had stuck to the letter
of every agreement that I made with the IRS, and I had never missed a payment, not even by a
day. Every payment was right on time every time. I then offered to send Matt copies of every
agreement I made with the IRS along with copies of each check. Matt told me that it wasn't
necessary to send the records to him yet; he first wanted to see what the IRS records showed.
On August 28th Matt called me back to say that he had spoken with Lenna Kirby and
the IRS supervisor in Cleveland again. Matt told me that the IRS supervisor had obtained a
copy of the past agreements and payments and sure enough those records showed that every
agreement I made with the IRS I stuck to. On top of that, every payment in the past was paid
as agreed, right on time. The IRS supervisor then apologized to Matt for the mix-up and said
that they would now go ahead with the payment agreement, even though Lenna Kirby strongly
advised against it.
Last but not least, even though the error was made by the IRS, Lenna Kirby refused to
return my commission check. Once she had my money there was no way in hell she was going
to give it back. When I heard this it didn't surprise me; I already knew the mentality of Lenna
Kirby and the IRS, and their word wasn't worth shit. You either do what they say when they
say it or you pay the price, regardless if they’re right or wrong, and not a damn thing’s going to
happen to them. If anything they probably get promoted for contributing to the growth and
prosperity of the IRS.
Before we hung up Matt asked me if I had any idea why Lenna Kirby and the Toledo
IRS office seemed to dislike me so much. I told him I felt that it wasn't anything personal
between me and anyone in their office, they were just doing a political favor. I told him that I
knew the IRS was irritated with me to say the least for defending myself and not just laying
down and allowing them to do as they damn well pleased. I tried to fight back at every
opportunity I had. Matt said that he felt there was something else somewhere because he just
couldn't understand why Lenna Kirby was willing to go to whatever extreme necessary to get
me. He added though that we were almost finished dealing with Lenna Kirby and things
should start to go a lot smoother from here on out, or at least that's what he thought.
I told Matt that when he read the manuscript he would have a better understanding of
why the IRS was doing this. It wasn't anything personal, they were just doing a political favor;
no more no less.
Matt finished our conversation by saying that the IRS supervisor agreed to payments of
$200 a month, not the $450 that Lenna Kirby insisted on, under protest. The $200 was to
automatically be taken out of my bank account and not out of my commission check like Lenna
Kirby wanted it. Lenna Kirby insisted on leaving the IRS lien on me at Charlie's Dodge but the
-98-
supervisor didn't agree and agreed to release it. To me, Lenna Kirby wanted the lien on me at
work just to show me the power she had and to prove to me that she could jeopardize my job if
she wanted to.
Matt said that he would mail me next-day delivery a copy of the agreement and that I
should make several copies, sign one and mail it by certified mail to the IRS. When I received
it from Matt I went through everything, signed it and mailed it to the IRS on August 31st.
On September 5th, I received a call from Lenna Kirby. She called me to say that the
agreement was incorrect and she would not accept it. I told her that if she had a problem with
the agreement, she should call Matt Gura and work it out with him. Why keep calling me?
Before she had a chance to go any further I explained that she had worked out the agreement
with Matt so I would contact him and have him call her to get the agreement straightened out.
Lenna didn't seem too happy with my response, but arguing with her wasn't going to
accomplish anything. Besides, I didn't want to show her that she bothered me in the least.
I immediately contacted Matt’s office and told them that Matt needed to call Lenna
Kirby when he came back to the office because she said the agreement was incorrect. Matt’s
secretary said that she would give Matt the message and have him call me as soon as he
returned.
Believe it or not, before Matt could call me back I received a notice from the IRS on
September 6th that they had sold my patent at the IRS auction. The letter that came with the
notice stated that they had sold the patent for $600. The letter went on to say that it cost the
IRS $1,059 to sell it so would I send them a check for the balance. These stupid assholes
actually wanted me to send them a check for $459 so they could at least break even on selling
the patent. Right, when monkeys fly backwards. These jackasses had basically just sold the
patent for nothing, and put me $459 more in the hole and by no means was this an accident.
The statement also said that my total liability was $43,247.65. Now, only the government is
brilliant enough to make a decision like this, but what the hell, it's not their money, and that's
their attitude.
The following day, September 7th, Matt called me back to say that he found out what
the problem was. The original agreement was that I was to pay $200 a month, but now Lenna
Kirby was changing it again because she now wanted me to pay an additional $43.00 filing fee,
and if I didn't send it in she wasn't going to honor the agreement.
Matt told Lenna that there was nothing in the agreement saying that I was to pay
anything more than $200 and that was it. If Lenna wanted a $43 filing fee, she should take it
out of the $200. Lenna insisted that if I didn't pay it, we had no deal, that she would not release
the lien at Charlie's Dodge and she'd take my next commission check.
-99-
Matt said at this point that he was going to file charges against Lenna with the IRS. He
went on to say that there was something wrong with the way that Lenna Kirby was handling
this matter. He also said that eventually he would get to the bottom of this. To him the whole
thing just didn't make sense. He assured me that he would go over Lenna's head again and get
this settled once and for all. Matt said as soon as he was able to deal with someone else he
would get the lien removed before the IRS took another months commissions.
Before we hung up I told Matt about the notice I received from the IRS regarding the
sale of the patent. I told him they had sold the patent for $600 but that it has cost them $1,059
to sell it and they wanted me to send them a check for $459. I said there was no way in hell I
was sending them $459 to give my patent away. Matt responded by saying the more involved
he gets into my situation, the more bizarre it gets. He told me not to worry about it and don't
send them any money. He instructed me to send him the notice and said he'd get it straightened
out.
Two days later, on September 11th, I received a call from Matt that was a bit more on
the positive side. He said that he finally got everything straightened out. After he talked with
Lenna Kirby and another supervisor, the supervisor agreed that I did not have to pay anything
but the $200 and that was it, so once again the agreement was on. Matt further proclaimed
that, the more he looked into the situation, the more convinced he was that I didn't owe the IRS
anything. He did say that it might take up to a year to prove it, but he felt that eventually we
would prevail.
On September 13th, I received a copy of the agreement from Lenna Kirby and the IRS
did release their levy on my commission checks at Charlie's Dodge. Just by coincidence, the
13th happened to be payday for monthly commissions, so at least the dirty bastards didn't get
two monthly checks, even though Lenna Kirby did give it her best shot.
Two days later I sent the IRS two checks as agreed. One for $157 and another for $43,
Lenna's filing fee, for a total of $200. So once again, all Lenna Kirby’s resistance was for
nothing.
If all this sounds crazy to you, it's about to get even more bizarre. On September 18th, I
received a refund check from the IRS for $399! Now I don't mean to say that everyone
working for the IRS is an idiot, but if the shoe fits wear it. If the IRS was composed of rocket
scientists, they wouldn't be able to get their shoes off the ground, let alone put anything in the
air. And if they did they'd probably shoot themselves and blame you.
Before I cashed the check I called Matt Gura and told him that I had received a refund
check from the IRS. Matt told me to go ahead and cash it. It was my money, so just keep it.
-100-
About two weeks later I received another letter from the IRS. This letter stated that
they needed more information or that they did not have the completed forms which were
required, so would I please just sign this form. Nowhere in the letter did it specifically say
what they were missing or what I'd be signing for, but they still expected me to sign and send it
back to them. NOT! The more I thought about it, the more it somewhat ticked me off that the
IRS thought that I was stupid enough to sign some notice giving them carte blanche to my
signature and trusting them to apply it properly. I wouldn't trust the IRS if hell froze over.
If this wasn't enough, their letter went on to add insult to injury. The next paragraph in
the letter said that if I was unable to write my name, I could sign my mark in the presence of
two witnesses as long as they were smart enough to be able to sign their names. Now I'm not
going to debate who's intelligent and who's not at this point, but I must admit that I was halfway tempted to make a mark for them, but I didn't think they'd take a drawing of a hand with
the middle finger up very well.
Instead of doing any of the above I simply called Matt Gura and told him about the
letter. Once again Matt said not to sign anything until he looked at it. He said just fax him a
copy of the letter and he'd look at it and call me back. I faxed him the letter that evening.
Matt called me back the following day and said that he wanted me to sign the letter and
send it back to them. Matt told me that he wanted to see what they were going to do with it.
He assured me that if the IRS misapplied my signing this notice to anything else, he'd take care
of it. He just wanted to see what they'd do.
Two days later I received the next threatening IRS notice. This one stated that I owe
them $1,327.37 for 1992. By now I'd received so many of these threatening notices that they
were losing their effect; they just didn't bother me as much as they did in the beginning.
Instead of getting upset I simply called Matt's office and asked him what he wanted me
to do with this letter. When I talked with Matt I told him that I received a notice from the IRS
stating that I owed $1,327.37 for 1992 and that I thought the agreement I signed with the IRS
included everything the IRS could think of or make up. Matt agreed and said not to get upset
about the notice--just send it to him and he would take care of it. He assured me that all of this
had been settled earlier and I should not be concerned about it.
Three days later I received another letter confirming acceptance of the payment
agreement. The letter stated that since the monthly payments would be deducted automatically
from my bank account I should make sure that I had the money in the account.
The fourth paragraph in the letter said that if the payment agreement was approved, a
voucher would be mailed to me to complete and return with a $43 fee.
-101-
This letter was just another asinine statement from the IRS. I mean, give me a break, I
can read. The very first paragraph of the letter confirms the payment agreement and then the
fourth paragraph states that "if" they accept the agreement. If that's not double talk I don't
know what is. On top of that, we were now revisiting the $43 fee.
Once again, instead of getting upset I just called Matt again and told him about this
letter. Matt once again said just fax a copy of the notice to him and he would handle it.
Within a week of this, I received another notice from the IRS, but at least this one was
in my favor. The notice stated that I had overpaid my tax for 1993 by $1,447.00 but I owed
$1,307.52 for 1992 and that they were sending me a refund check for $139.48, which they did.
This notice was another classic example of the IRS not even being able to keep their own
numbers correct. Less than a week earlier the notice stated that I owed $1,327.37. It's not that
I'm complaining that the notice stated I owed them less, but it somewhat shows how
incompetent the IRS really is.
Well, three weeks later the IRS sent me another letter which just happened to be
identical to the one they sent me on October 2, the one that said if I wasn't smart enough to sign
my name I should find two other people smart enough to sign their names and have them
witness my mark.
I called Matt once again and told him about this notice. I also asked Matt why the IRS
kept sending these notices to me instead of him. It was my understanding that when you gave
your accountant or C.P.A. power of attorney to act on your behalf with the IRS that all notices
would go directly to him and he could contact me if necessary. Matt agreed that everything
was supposed to go through him but the IRS, for who knows what reason, just wouldn't do it.
Once again, Matt told me to fax him a copy of the notice and he would get it handled.
He also said that he would contact the IRS and ask them once again to direct everything to him
instead of sending it to me first.
Four days after this conversation I received another notice from the IRS. This notice
was one of the more interesting ones. The letter stated:
Dear Taxpayer,
In response to the correspondence dated October. 06, 1995, from Matthew
Gura, we have no record that he is authorized to act for you. Please notify him
that we have replied directly to you.
Your account is paid in full at this time.
-102-
The letter closed by saying if I had any questions I could call or write them. Then they
apologized for any inconvenience and thanked me for my cooperation.
Once again I called Matt and told him about this notice and once again he said to fax it
to him so he could look it over and assess what to do next. I also told him the IRS had not
taken the $200 out of my bank account for the second month. Matt told me not to worry about
it--it was not up to us to remind the IRS to take my money monthly.
On November 17,1995, Matt sent me a letter regarding two letters that he had sent to
the IRS. The letter stated that he had enclosed copies of the letter he had recently sent on my
behalf to the IRS. It also stated that the copies were for my records only.
The first letter was sent to the IRS by Matt on October 4, by certified mail. The letter
stated:
I am in receipt of the above referenced letter. Please note that we have several
questions in regard to the letter that do not appear in such.
To begin with the installment agreement as filed by the taxpayer was to include
installment payments on some outstanding tax liabilities for the taxpayer's
Forms 1040 for prior years. At the time the installment agreement was
initiated, the taxpayer had not filed returns for the five previous years.
In agreement with the R.O. assigned to the case, the taxpayer submitted all five
years returns with the understanding that any tax liabilities would be included
in the installment agreement. Your above referenced letter does not show these
outstanding amounts as being included.
We find this to be an important consideration as the installment agreement
could not be issued until all of the required returns were filed, the taxpayer did
not have sufficient funds to pay these additional liabilities, and the fact that the
conditions as required by the above referenced letter would indicate the taxpayer to be in default before the installment agreement was even issued.
Further, your letter indicates a voucher will be mailed to complete and return
with the $43.00 fee to obtain the installment agreement. Please note that after
the taxpayer had complied with all of the requests of the Revenue Officer in
charge of the case, that she refused to issue the installment agreement until the
taxpayer paid the $43.00 fee in advance. The taxpayer has already paid the
$43.00 fee and further we were forced to contact the Problem Resolution Office
because of the Revenue Officer's position regarding the $43.00 fee. Now we
-103-
are advised that we should not have paid the fee until you send the voucher.
Accordingly the taxpayer is being forced to pay an additional $43.00 because of
the Revenue Officer's lack of knowledge of the installment fee program.
We trust you will correct these situations i.e; include any outstanding liabilities
in the agreement, waive the requirement of the $43.00 fee as it has already been
paid, and waive any potential problems caused by the Revenue Officers
intentional disregard of the collection procedures or willful negligence in
following those procedures.
We look forward to your positive response, on behalf of the taxpayer.
The second letter was sent to the IRS on November 13, 1995.
It read:
Further in regard to the above referenced letter, and in support of the second
referenced letter, I am enclosing additional information for you to review in
regard to the matter at hand.
"Power of Attorney and Declaration of Representative" for the above taxpayer
as executed on August 2,1995 and forwarded to your agent, Revenue Officer
Lenna Kirby, of the Central Region.
It was expected that Ms. Kirby would have processed the Power Of Attorney so
that I might adequately be informed of and respond on behalf of the taxpayer in
question. As it appears, she has failed to do so.
We once again respectfully request that the enclosed document be entered into
your files and system so no further delays will be encountered.
With regard to my letter of November 6, 1995, in support of the information as
outlined, enclosed please find a copy of a fax cover sheet from Ms. Kirby
expressly showing that she was to include the 1990 and 1992 tax liabilities in
the agreement. Additionally, please find a copy of Form 1218 "Summary of
Taxpayer Contact" where Ms. Kirby has begun intimating the $43.00 fee to be
paid in advance.
Should you have any questions, or requite any additional information, please feel free
to contact my office.
-104-
On November 27, 1995, the IRS sent a response to Matt’s letter. It stated that the
problem with my payment agreement had already been taken care of and was an input error on
the part of someone other than the Revenue Officer: “Mr. Iiams should begin receiving
vouchers to make payments within the next month if he opted to do a normal payment
agreement.”
Well, to close the year out properly, the IRS sent me a notice on December 18th (so I'd
receive it right before Christmas) that I owed another $2,649.58 for 1990. The notice went on
to say that I had until December 28th to pay.
As usual, I called Matt and told him about the notice and once again he asked me to fax
the notice to him so he could once again try to get it taken care of. Matt told me not to be
concerned about it and not to let it ruin my Christmas--he'd get it taken care of. Before we
finished our conversation I told Matt that once again the IRS did not take the $200 payment out
of my bank account. Matt said not to worry about it. As long as the money was there and they
didn't take it, it was their problem.
By the way, if I forgot to mention it, I've been working on this book relentlessly through
this entire period. I'll have to admit, the more the IRS messed with me, the harder I worked on
the book.
Well, the year ended and none too soon. At this point I was really looking forward to
the new year and hopefully getting the book finished and getting the battle with the government
out in the open and starting the fight all over again. Once again, I was prepared to give it my
best shot.
The new year rang in and right along with it came the IRS again. On January 22, 1996,
the IRS sent me an “URGENT PAYMENT REQUEST” for $2,672.51. As usual I contacted
Matt and faxed him a copy. Matt assured me that this had been taken care of and that he would
contact the IRS again and attempt to get this taken care of again.
Before hanging up with Matt I asked him if the IRS had sent him a copy of my files as
he had requested some time ago. Matt said that he had put in several calls trying to find out
why he had not received them yet, that he still had not received an answer or the files, but he
would keep trying. I also told Matt that the IRS had not taken their automatic withdrawal from
my bank account again. Matt said not to worry about it. If the IRS couldn’t remember to take
the money, that was their problem. He told me to just make sure that the money was there.
I still thought to myself, “All the bullshit that the IRS has put me through for this
money and the stupid assholes can't even remember to take it!” You have to ask yourself,
“Who the hell's running this operation called the IRS?” Makes you wonder, if they were
-105-
running a ship, would they sink the damn thing before they could get it untied from the dock?
Before the phone could get cold I received a certified letter at work from the IRS on
February 26, 1996. The first sentence stated: “WE INTEND TO LEVY-RESPOND NOW.”
The letter went on to say that I owed the IRS another $2,695.60.
When I got home from work I just hit the redial button on the phone and called Matt. I
told him I had received another notice from the IRS stating that they were ready to place
another levy against my wages at work. I told him that Charlie's Dodge was a great place to
work, and that my employer was willing to work with this situation, but enough was enough.
This was all supposed to be taken care of. We even had a payment agreement with the IRS,
even though the IRS kept forgetting to take the money. The last thing I needed was the IRS
screwing up my income by messing more with Charlie's Dodge with another levy that I didn't
even owe.
Somehow Matt got this all taken care of because the IRS did not place another levy on
me at work. I'm not sure how he did it, but he did.
The next notice arrived sometime in April of 1996. I don't have the exact date because
somehow this notice disappeared from my file. This notice had to be the most bizarre of all the
notices I have received from the IRS. It stated that since I had not made my payments for the
last seven months of $200 each, I now owed them an additional $2800. These are the same
payments that the IRS was supposed to be automatically withdrawing out of my checking
account monthly but forgot to. The notice did not give a breakdown of what the $2800 was
for, but simple math says that $1400 would equal seven payments. I guess the other $1400
must have been a fine or penalty.
Once again I called Matt and told him about the notice and once again, and as always,
Matt told me that he would get it handled. Matt said that there was no way that the IRS could
forget to take the payments and turn around and fine me for their mistake. They could try but
he would get this stopped.
Matt must have contacted them immediately because I received a fax from Matt that he
had sent to the IRS. The fax somewhat explained why I was receiving these notices from the
IRS. The dumb assholes lost the payment agreement again because the second paragraph in
the fax said: “As I understand, you have found a copy of Mr. Iiams installment agreement, but
have not obtained the copy of the voided check.” Now remember, I only sent the IRS a voided
check twice and hand-delivered it once. Maybe I should have sent them a pad of checks?
-106-
The next notice was sent to me on May 22,1996. The letter started by saying, in capital
letters, “PLEASE CALL US ABOUT YOUR OVERDUE TAXES OR TAX RETURNS.”
The first paragraph said: “We have no record that you responded to our previous
notices. As a result, your account has been assigned to this office for enforcement action,
which would include seizing your wages or property. It's important that we hear from you
within 10 days from the date of this letter.”
Now I knew damn well that Matt was talking to the IRS and I had faxes from Matt to
prove it. We already worked out a payment agreement that I didn't even owe, and here's the
IRS still hammering away at me. The frightening part about all of this is that the IRS is so
damn incompetent yet extremely powerful and extremely vengeful. When you challenge the
IRS you better be prepared for war.
Well, the first thing I did was to contact Matt again. Once again I explained what the
notice said to Matt and I told him that I knew that he was in constant contact with the IRS.
My question to Matt was: “How do we get the IRS to realize or recognize that we
already have an agreement with them so we can stop fighting issues already settled and
concentrate on getting the assessments overturned?” My goal has always been to get the
assessments overturned and prove why the IRS did this in the first place. Then I want them
held accountable for what they've done. I refuse to believe that the IRS is this inept. I believe it
started out as a political favor that turned into a nightmare, for me that is. The more I fight
back the more vindictive the IRS becomes.
Matt once again said that he would immediately contact the IRS and find out what their
problem was. He still couldn't explain to me why I was having so many problems with the
IRS. We had just gone through an eleven month fight with the IRS to get them to acknowledge
the fact that we already had an agreement. Matt assured me that he would eventually get to the
bottom of this and get it straightened out.
Eight days after having this conversation with Matt the IRS sent me another letter. This
letter stated:
Dear Taxpayer:
Thank you for your form 433D.
We have established an installment agreement for you for the tax periods
shown above. Your first payment is $200.00 and will be deducted from your
account on July 15, 1996.
-107-
This installment agreement also includes balance due for Form 941 tax period
ending Dec. 31, 1986, and your Form 1040 tax periods ending Dec. 31, 1990
and Dec. 31, 1995.
A copy of this letter has been forwarded to your authorized representative.
Again, the first thing I did was to contact Matt. I told him I had received another
notice from the IRS. I related to him what the notice said and told him I would fax a copy to
him that day. I thanked Matt for finally getting this payment agreement resolved with the IRS.
Matt said that now that the IRS had finally found the agreement again, we shouldn't
have anymore problems as far as the agreement was concerned. He did remind me of my past
dealings with the IRS, so he said there are no guarantees that they wouldn't try to find
something else or lose the agreement again. Matt finished the conversation by assuring me that
he would go back to work on getting the assessments overturned by proving that the IRS was
wrong.
This notice so far has been the last one I've received to date from the IRS and tonight is
January 10, 1997. During this period I have met Matt in person twice and I have spoken with
him on a somewhat constant basis.
I have continued to work on the book throughout this entire process. I will also admit
that at this point in life my goals have somewhat changed. By all means I do want the
government and the IRS held accountable for what they've done. As far as the IRS is
concerned my goals have broadened. I not only want them held accountable, I want to put the
lousy bastards out of business legally.
-108-
CHAPTER NINE
I hope, now that you’ve read the first eight chapters, you'll have a better understanding
of why I feel the way I do about the government, the legal system and the IRS.
Before I go any further, I want to make several things clear. The first thing is that I
love my country. To this day I would give my life, if necessary, to protect it. It's too bad the
government doesn’t feel the same way about me, and strangely enough, I believe that's the
reason for its existence. It exists to protect and serve us, not destroy us for its own personal
gain. I can honestly say this because it wasn't my country that did this to me, it was some
corrupt politicians, judges and attorneys working in the system who did it.
The second thing is, I want these politicians, judges, attorneys and the IRS held
accountable for what they did. I want every dime these bastards cost me, given the fact that
they not only intentionally, illegally and maliciously destroyed three of my businesses, but for
the finishing touch, they decided to keep me in their quagmire with the presence of the
extortionist IRS.
Now there's no way they can ever give me back the two families they cost me,
especially my children, so on that score I'll settle for them going to prison. I want them to
experience what it's like to lose everything, not once but three times. Next, I want them to
know how it feels to lose two families like I did. Then I want them to experience the luxury of
government -granted visitations with their children for the rest of their lives like I still am. I
want them to know in the worst way what it's like not having any say in the decisions regarding
the raising of their children or their futures. I want them to go through the same hell they put
me through.
After that, I want to do the worst thing I possibly can to them. I want to change the
laws so when they do it to someone else, those people are given a fair, just and honest avenue
to fight back. There has to be a better way than what we have now to make corrupt politicians,
judges, attorneys and government agencies accountable for their actions. Attempting to get the
people in their own profession to hold them accountable is nearly impossible. I know, I tried.
I do want to stress this point one more time. I did not write this book just to complain
about the corruption in the government and the legal system. I actually want to try and change
them both. I'm just that fed up.
One of the principal reasons I wrote this book is the fact that I've lost all trust in the
government, at any level, regardless of what branch it is. Even worse, as far as I'm concerned
the legal system is just as corrupt as the politicians are.
-109-
To top this off, for the past twenty-five years of fighting the government, I’ve been held
by them in a financial prison; one where, besides having to guard myself, I have to pay for
everything. And if that's not enough, I, like everyone else, have to send the government, at all
levels, thousands upon thousands of my hard-earned dollars yearly.
I find it hard to believe that I actually have to pay the government to do this to me, but I
do, by law. Now I don't know who made up these rules, but they need to be changed. I can't be
any more straight-forward than that.
Granted, most people would say that the government’s too big to fight. I could have
taken their advice and just sat around for the rest of my life and complained. But that's not me.
For some unexplainable reason I turned out to be a fighter for what I believe in and I don't
apologize for that. That's just the way I am.
Fortunately for me, I consider myself intelligent enough to know when the hurdle’s too
high and when it's not. This one isn't. The politicians, government and the legal system have
to be controlled by us, not by them.
As bitter as I am after going through all of this, I still know that not every politician,
judge, attorney or government worker is corrupt or on the take. I'm sure there are a lot of good,
hard-working, honest people in all of the above categories. I also know from experience that
there are far too many of the wrong people in the right places for all the wrong reasons, who
have a devastating effect on everyone of us.
As far as the IRS is concerned, there is nothing positive I can say about these
extortionists. They need to be put out of business, the sooner the better, and that's exactly what
I'd like to accomplish--legally of course. I don't care how impossible it sounds; it can be done.
No one on earth should possess the unrestrained power of the IRS, especially when they’re so
prone to and proud of abusing it.
I'm not saying this just because of my experience with these psychos. I've heard and
read countless stories of how the IRS has destroyed more people, families and businesses than
you could ever imagine, and they probably received a bonus for doing it.
Unfortunately, that's the IRS mentality: conquer and crush at any cost; set an example
for everyone else. Whether or not the IRS is right or wrong, they get away with it daily. There
shouldn't be any government agency with that amount of destructive power, now or ever.
Before I get carried away, let me tell you the rest of my story. I'll come back to the IRS later in
the chapter.
-110-
Up to this point in the book I walked you through what happened without going in
depth. I did not illustrate just how corrupt and unorthodox everything they did was: from the
arrests, to the manufacturing and planting of evidence; to appointing their own judges to hear
the cases--people they had in their political pockets, who then held phony trials where they
guaranteed the outcome before it started. Even more disturbing was the fact that it wasn't just
in Rossford and Perrysburg. It stretched into the Lucas County prosecutor’s office and the city
of Toledo prosecutor’s office. At this time I'll reserve any comment regarding the Lucas
County court system.
Now I'm going to take the time to simplify and explain the issues as best I can. I also
want to tell you, as far as I can figure out, what happened and why. I also hope to expose just
how corrupt and rigged the system was, and possibly still is. Equally important, I'm going to
try and suggest ways of changing the system, so if and when it happens to someone else, it
doesn't take them twenty-four plus years to obtain justice.
I want to start at the beginning in Rossford, Ohio. What should have turned out to be a
fairly successful business venture for a young entrepreneur turned out to be a twenty-five years
plus nightmare for no other reason than that I attempted the American dream of owning my
own business and being in control of my own destiny. Unfortunately, I never, in my wildest
dreams, thought that I would have to bow down and kiss the government’s ass to accomplish
this. And if that wasn't enough, when I attempted to fight their corruption, I had to fight them
in a legal system that they owned lock, stock and barrel.
If you recall, this dilemma started when I was in the process of attempting to receive the
city of Rossford’s permission to operate the landfill business. After meeting the requirements
they set for obtaining a permit, a Rossford councilman, who just happened to be their ex-chief
of police, slandered me by calling me a liar, cheat and thief in an open city council meeting.
Why? Because I had answered,” yes,” I had met the criteria for receiving their permit, which I
had. I still to this day have no idea what possessed him to do that, unless it was my youth or
the fact that I brought the property owners with me to assist me.
Unfortunately for him and the rest of city council members, his irresponsible
accusations put them in an awkward situation: they could either issue the permit, like they
agreed to in the first place, or I would file a lawsuit and force them to issue the permit. Either
way I would have received the permit and they knew it, so they begrudgingly issued it, fully
knowing that they would be able to square off with me at some other point in time. Then
there'd be hell to pay.
In all honesty, I believe the only person not willing to participate in any revenge was
Ben Schultz, the mayor of Rossford when this first took place. The reason I say this is that we
never had any problems when he was the mayor. He without a doubt was a man of his word.
-111-
Now, by no means did he ever make any exceptions for me, because, to tell you the
truth I don't think he liked me either, especially after what happened in the city council
meeting. Believe me, if I would have done something wrong he would have made sure I was
punished accordingly, if for no other reason than to make amends with city council. As far as
the members of the Rossford city council, I believe that the majority, if not all of them, secretly
harbored an extreme amount of resentment towards me over the fact that they basically forced
themselves into issuing me the permit. There's no way around it: they were furious.
It wasn't my fault that their scheme had just back-fired in their faces. I use the word
“scheme” because I believe that they all knew in advance of the council meeting what their
fellow council person’s intentions were and never attempted to stop him. Not one councilman
seemed surprised when he blared out to everyone that I was a liar, a cheat and a thief. They all
just sat there with a smug look on their faces waiting to see what my response would be. The
last thing they expected was for me to have the signed contract with me and to have this blow
up in their faces, but that's what happened, and they were livid.
After that humiliating experience, I'm sure that in the back of their minds they knew
that eventually they'd either find or create a way to get back at me for something they basically
did to themselves. What they needed was someone obsessed with the situation and angry
enough to carry the ball. Well, a short time later they got their wish, because Councilman
Louie Bauer was elected the new “king,” I mean the new mayor of Rossford, and their prayers
were answered.
I have never held any illusions that there was any grand plan of government out to get
me. What I do believe is that there were some very damaging mistakes made by several people
in the Rossford local government which could have cost the city of Rossford a fairly large sum
of money and the council simply refused to deal with it in an ethical or legal manner. Unfortunately, they allowed their mistakes to be turned into revenge and their delivery boy turned out
to be Louie Bauer.
The reason I say that about Louie is that when he was a councilman we had several
heated discussions, one which turned very ugly and which Louie never forgot. Louie had
passionately argued for my company to be able to accept reject roles of fiberglass. Then after
convincing everyone to vote for it, Louie voted against it. When I asked him why he did that
he just screamed at me never to question his judgment. He knew what he was doing.
At that point I wasn't really worried about Louie causing any major problems because I
felt that the mayor and some of the other councilmen would keep him in line like they had to
keep their retired chief of police in line. I never in my wildest dreams thought that Louie
would become the new dictator, I mean the mayor, of Rossford.
-112-
After Louie became the mayor I had a feeling that we would begin to have problems
with the city of Rossford. With that in mind, I purposely made sure that everything I did was
right on the mark. By no means did I want to give Louie any excuse to get even, because that's
the way he looked at it. He hadn't forgotten a thing and I knew that the first thing my company
did wrong would provoke him to try to put us out of business. There was no doubt about that.
I knew Louie was upset about having me operate the landfill in Rossford; I just didn't
know how upset. It didn't take long to find out though. Shortly after he became the mayor, his
campaign to close the landfill began. Remember, up to this point we had never received any
citation from the city of Rossford or anyone else stating that we had ever broken any laws.
Louie's first attempt to close us started with the Wood County commissioners. I'm still
not sure why he started with the Wood County commissioners, unless it somehow took the
burden of a lawsuit off the city of Rossford. To me this didn't make sense. If we had done
something illegal, all the city of Rossford had to do was to charge us with a violation of our
permit, take us to a legitimate court, and if we were found guilty, close us. The only problem
with that scenario is that there were no violations, so they couldn't do it that way. They had to
try to go through some back doors, which they were more than willing to do.
To keep this from looking like a grudge, Rossford sent a councilman before the Wood
county commissioners, and he was somehow able to convince them to revoke their permit to
us. The only problem was that they never notified us of this. For whatever reason, they kept it
a secret.
When I reopened the landfill, the whole situation came to a head. When Louie came to
the landfill, he never told me that Wood County had revoked their permit; he just started
making excuses for why he had closed the landfill. When I questioned him about it he became
unruly, so I told him I was going to contact my attorney before doing anything. To make
matters even worse, Art James told me over the phone to tell Louie that he could not close the
landfill without due process, so I should tell him to leave the premises.
When I heard this advice from Art, I told him that I thought Louie would snap mentally
if I did that because he was already out of control. Art said that no matter how angry Louie
became, he did not have the right to close the landfill. So that's exactly what I went out and
told Louie.
Before I could get the words out of my mouth, Louie went over the edge and threw an
absolute tantrum. If I didn't close that minute he'd come back and arrest me. At that point, any
attempt at logic with Louie was impossible. As a matter of fact, I couldn't even talk with him
because by now he was just screaming at me. Louie was so pissed-off that within ten minutes
of leaving the landfill he returned with the chief of police and they both arrested me.
-113-
By now Louie was so irate it didn't matter to him that he had exceeded his authority in
closing the landfill; he was so out of control that he even demanded that the police chief arrest
me. Then to finish his act Louie was able to try me in his own court, with himself as the judge.
How convenient! Louie accuses me, Louie arrests me and Louie tries me in his own court!
Could anyone have stacked the deck any better than that?
Unfortunately for the mayor and the prosecutor, their victory was brief. After Art
James demonstrated to them in their own court how illegal and incompetent their actions had
been, the prosecutor, with great displeasure, agreed and eventually was able to convince Louie
that he had to dismiss the charges. The hanging would have to wait for another day.
Fortunately for me, the key to all this was that they had no case to begin with. I hadn't
done anything wrong; it was nothing less than an attempt at payback. I have to admit though,
at this point I was quite impressed with Art. He handled himself and the situation very
professionally.
After their attempted lynching in the Rossford mayor's court backfired, their revenge
immediately intensified. Now they, the Rossford mayor and prosecutor were ready to go to
whatever extreme necessary, including the cancellation of my rights under the United States
Constitution, if that's what it took to put me out of business.
I'm not sure why, but I was always under the impression that all politicians, including
local politicians, judges and lawyers, understood the Constitution and their sworn duty to
uphold it. I thought that was the basis for their pay checks. They’re there to protect
individual’s rights, not violate them. In this case though, they did what they pleased, when
they pleased, and unfortunately for me, they were able to do it.
To make matters even worse, besides having to fight an out-of-control, ill-tempered
mayor, I now had to contend with a corrupt prosecutor. The reason I say that about the
prosecutor is that he was the one who supposedly went to the landfill, in the dark of night,
without a search warrant, and found this “box full of goodies.”
Keep in mind that the planting of their evidence and the illegal search took place the
very next night after the mayor dismissed the charges against me in his court. When I said
earlier that the mayor was furious about having to drop the charges against me in his own
kingdom--I mean court--I wasn't exaggerating a bit. Louie wanted me out of business, and
nothing or no one was going to stop him.
Something else which bothered me was that the prosecutor, not the police department,
received the phone call. Even more peculiar was that the prosecutor received the phone call at
home, at night. And the phone call was not made by an anonymous person, as they testified in
-114-
court. It was made by Steve Duly, the very same person who I forced months earlier to notify
the city of Rossford in writing that he was not the president nor an officer of the company any
longer. I forced him to resign when I took back the control of the company, and every city
official in Rossford knew it.
Now in all fairness, I'd be the first person to agree that if the city of Rossford or any
other city receives a legitimate complaint regarding the dumping of hazardous waste, they
should check into it immediately. I equally believe that there ought to be guidelines to follow
in doing so. One I believe should be for investigators to obtain a search warrant before
entering someone’s property, especially when they know before going there that no one is
there.
I'd like someone to explain to me how the prosecutor for the city of Rossford could
forget such an important procedure. Personally, I don't think he forgot! I think his enthusiasm
for delivering a political favor and its rewards set precedence over my rights. In fact, at this
point he was leading the charge.
Let's look at this for a moment. The prosecutor supposedly received a phone call at
home at night and then drove to the landfill by himself. For whatever reason, he never
bothered to call and have a police crew meet him there so they could assist in the search; he
just went there by himself. I think the next logical question would be: Was he taken to the
planted evidence by Steve Duly or did he supposedly find it on his own? Remember, this was
at night in a landfill.
If I were to put myself in his place, the first thing I'd be concerned about would be the
fact that I was there illegally and he had to know that. Hell, he's a lawyer besides being the city
prosecutor, so either way he knew it.
The second thing would be the impossible existence of a brand new box about 18"
long by 12" wide and around 16" deep, clean and undamaged sitting on top of the pile out
where anyone could find it, especially in the dark of night unless it was planted there first by
one of them.
Remember, the box contained a brand new full can of gasoline, several bags of some
type of power chemical and a ton of book matches. Miraculously, the box and it's contents
never even spilled, so everything in the box appeared to be fresh off the store shelf. Strangely,
the box and its contents somewhat resembled a primitive type of box bomb. For all I know,
whoever planted this could have been planning to start a fire, changed their mind at the last
second, and decided to use it as evidence instead.
-115-
If there's any doubt in your mind regarding the possibility of this box really being there
where they said it was, try and picture in your mind a 40' semi-trailer full of debris with a brand
new box and its contents sitting somewhere in the debris driving on our local roads to get to the
landfill. By the way, these trailers are not carefully hand-loaded, they’re loaded by heavy
equipment. That in itself should be enough to knock the box over or at least get it dirty. Then
the truck arrives at the landfill, drives down a hill and dumps the full load of debris. You tell
me, what are the chances of the box and its contents landing upright on top of the pile of
debris clean and intact?
I think at this point, if indeed the prosecutor was standing down in the landfill at night
and found this box, simple logic would make him question how the box got there, if in fact it
was there at all, because there's no way it could have come off a truck in that condition.
To me, the next thing running though his mind should have been, “Who else on earth
would believe this?” I can't swear that the mayor or the prosecutor placed the box on the pile
of debris, but if they didn't, common sense would indicate that they knew who did. I wonder if
it ever went through the prosecutor’s mind that maybe Steve Duly could have put it there,
because that's the only other way it could have gotten there.
I believe the reason the prosecutor didn't question any of this is that he already knew it
was a set-up before he ever left his home. As a matter of fact, when he arrived at the landfill
Steve Duly could have just walked out of his garage with the box and handed it to him. For all
I know, they then smiled, kissed and went their own separate ways. I know that sounds bizarre,
but it's no more bizarre than the prosecutor finding the box.
The part that's even more disturbing is that the mayor and prosecutor of Rossford had to
know in advance that if they set me up by planting evidence or having it planted, they would
still have to successfully prosecute me in the Perrysburg court and not in Rossford’s mayor’s
court. They also knew that I wouldn't just sit there and take this without a fight. To me, the
only logical conclusion I can come to is that they had to know that this was a sure thing, and
the only way they could have been sure was if they had already struck a deal with someone in
the Perrysburg court.
Anyhow the prosecutor, supposedly an officer of the court took this evidence back to
the Rossford courthouse. The next morning when my uncle and I arrived at the landfill we
were arrested by the chief of police and taken to the police station which also happens to be the
court and administration building. I also found it strange that I was always arrested by either
the mayor or the chief of police. They never sent out a regular police officer to do their dirty
work. It makes you wonder “why?” Personally, I think it was because it was a set-up and they
could not afford to have anyone outside their circle have knowledge of what they were doing.
-116-
The irony of this entire experience is the fact that the very people who were elected or
appointed to office from local, county, state and federal governments to guarantee my rights
under the Constitution would be the very people to violate them. It must be something in the
Constitution that they didn't understand or agree with because they clearly violated any rights I
had whenever they felt like it.
My next point on this issue will be that when we were under arrest and at the police
station, the mayor walked in and boasted that he had us this time. He was so proud and
confident that he even offered to show us their evidence.
Well after showing us their phony evidence the mayor's temper got the best of him. In
the heat of conversation with my uncle in the courtroom, the mayor knocked me through
several rows of chairs and then attempted to come around the chairs to finish me off. The only
thing that stopped him was the police chief.
Granted, I probably shouldn't have referred to the mayor as a punk kid, but did that give
the right to the highest elected official in Rossford government to physically attack me? The
next interesting twist in this bizarre event occurred after the police chief refused to arrest the
mayor for assault. I notified both of them that as soon as we were released we were going to
the Perrysburg prosecutor’s office and file an assault charge against the mayor.
The reason I mention this is that when we attempted to talk with the Perrysburg
prosecutor, he already knew why we were there and he refused to do anything. He told us that
he didn't want to get in the middle of my fight with the mayor of Rossford.
You have to admit that it's fairly obvious that someone from Rossford talked with the
Perrysburg prosecutor before we arrived, and we were only twenty minutes away. Now think
about this. If the mayor didn't assault me and I didn't tell him that I was going to Perrysburg to
file charges, how would he have known that we were going to the Perrysburg prosecutor in the
first place? And if nothing happened, there would have been no reason for them to contact the
Perrysburg prosecutor. I wonder if this could be considered obstruction of justice?
Unfortunately for me, the fat lady was far from singing on this one because they were just
warming up.
It's not bad enough that the elected officials in Rossford didn't agree or understand the
United States Constitution and their sworn duty to uphold it. Some of the elected officials in
Perrysburg didn't either, especially their prosecutor and judge, and it didn't stop there. I found
it strange but consistent with the treatment I'd received in Rossford that the Perrysburg prosecutor wouldn't even take the time to hear us out before making his decision. I guess by law it's
his call. Kind of makes you wonder how many times prosecutors do favors like this.
-117-
I did feel a little more confidence in the legal system when we first went to Judge Spore
and he agreed to hold a preliminary hearing regarding the assault charge. My confidence was
short-lived though. I had already experienced Rossford’s kangaroo court. Unfortunately for
me I was soon to find out that the kangaroos in the Perrysburg court were bigger and better
trained. It just so happened that the hearing for supposedly accepting hazardous waste was
scheduled in the Perrysburg court with Judge Spore before the mayor’s preliminary hearing
was held.
When I went into that hearing I was under the assumption that we would have an
honest, full-time, reputable judge who would unbiasedly evaluate the case and render a fair and
just verdict. I was dead wrong. Remember, Art James was the one who convinced us that we
didn't need a trial by jury; with Rossford’s evidence, supposedly no judge in his right mind
would ever believe their story or find us guilty.
Just so you don't think that I've jumped to conclusions about Judge Spore, let me ask
you to put yourself in his place for a moment. One of the first things I think he would have
considered was the fact that one day earlier the mayor dropped charges against me in his court.
The next thing might be: Who on earth would be stupid enough to do something like this fully
knowing that the city of Rossford wanted to hang you out to dry? This was the only supposed
violation of our permit. To top that off, the Rossford prosecutor prosecuted a case where he
was his own chief witness. I'm not sure if that's illegal but it sure as hell seems unethical.
Then for some strange reason they never called Steve Duly as a witness.
I think the most important issue should have been Rossford’s unbelievable evidence
and the fact that the Rossford prosecutor obtained it without a search warrant. If that wasn't
enough for Judge Spore then there were the two semi-drivers who dumped the loads, and the
job foreman who swore under oath that this box never came off his job site or their trucks, and
even if it had it would have been impossible for the box and its contents to be where they said
they found it in the condition it was in. Let me ask you: What would your decision have been?
As it turned out, Judge Spore simply overlooked everything phony about Rossford’s
case and found us guilty. I just sat there in amazement; I couldn't believe it. This hearing was
as rigged as the one in Rossford. This time though they got their guilty verdict and that's all
they needed to put me out of business.
Meanwhile, I sat there watching everything I worked for go down the drain. My
business, possibly my marriage and family, our money, my uncle’s money. I think the hardest
part for me to swallow was the fact that we weren't guilty and they knew it. I can tell you that
it's a horrid experience when you watch yourself being railroaded, not once but for the third
time. Even more appalling was that they were so obvious about it.
-118-
I've never been a person, even under pressure, to fly off the handle and just say
whatever comes to mind, especially in a courtroom. I've always felt more comfortable taking
time to think things over before saying anything, and this time was no exception. At this point
though, I thought to myself that if I was going to be railroaded again I wanted them to know
that I had a pretty good idea of what was going on and that I was going to continue to fight
back. I wasn't afraid of them.
As we still sat at our table in the front of the court, Art and I had a brief discussion
regarding the fact that we had just lost the case he said we “couldn't lose” and my feeling that
the hearing was rigged. I wanted Art to stand up and say something, but he absolutely refused,
so with great apprehension I stood up and asked to address the court.
When Judge Spore granted my wish, I told him that, with all due respect, I felt this
hearing was as phony as the hearing in the Rossford mayor’s court. I also told him that I felt
that he was as corrupt as the politicians in Rossford and that this hearing was rigged. I then
refused to ever pay the fines he assessed against me and walked out of the courtroom.
Now you'd think in a real court, with a real judge, after saying what I did, they would
have at least held me in contempt of Court. Remarkably though, Judge Spore just looked at me
and smiled; he never said a word. It didn't matter to him what I said because he knew that he
had just accomplished what Rossford wanted him to. Case closed.
At this point, there was no doubt in my mind that someone in Rossford had indeed
pulled some pretty big political strings in Perrysburg to get a guilty verdict in this hearing.
As we left the building, Art and I were still discussing why we lost the case and why he
talked me out of asking for a jury. I wasn't accusing Art of anything. As a matter of fact, I was
actually still impressed with him. But I wanted to know how he could have misjudged this
situation so badly. I reminded Art that he had basically guaranteed me right from the
beginning that they'd never pull this off, yet I just sat there and watched them do it.
Art assured me that he didn't misjudge anything nor did he make any mistakes, and he
was as shocked at the outcome of this hearing as we were. He then swore that once he got this
case out of the hands of the local politicians, including Judge Spore, he would have this verdict
overturned. More importantly, they would be punished for what they did and we would be
compensated for our losses.
Art was so positive at this point that he would get this guilty verdict overturned in the
Appeals Court and win a judgment in the Rossford case that he wanted the case on a
percentage basis. Now remember, Art wasn't fresh out of law school. He'd been a seasoned
trial lawyer for twenty plus years and he came highly recommended as one of the best trial
lawyers in Toledo. Surprisingly, Art never filed that appeal. It was all a lie. You have to ask
-119-
yourself, why would an attorney take a case, especially on a percentage basis, and not try to
win it? It doesn't make sense. Why would he even waste his time? I mean, if you don't think
you can win the case or if you just don't want the case why not just say so? The answer is: they
were paying him off or they had something on him.
Either way it worked, because Art was so persuasive about his being able to win these
cases that I never in my wildest dreams thought that he was sabotaging them. To make matters
even worse, there was no way of knowing that he was doing it either. Now in all fairness, Art
did file a $4,100,000 lawsuit in the Rossford case, but as I would find out years later, the suit
wasn't worth the paper it was written on.
To this day I still can't say exactly when or how they got to Art, but if I had to guess, I
would say it was right around the time of this hearing. Look at it this way, with Art now in
their back pocket and as our attorney, they could totally control the outcome of any further
litigation and guarantee its failure.
Looking back and carefully thinking this over, I now believe that after they struck
whatever deal they made with Art, they told him to convince us any way he could to keep him
on the case, especially after losing the case in Perrysburg. And what better way to convince us
than to take the case on a percentage basis? I believe at this point in the case the Good Old
Boy Political Network felt that they finally had the situation under control, and the last thing
they wanted was for me to fire Art and find another attorney.
Well, the next bizarre turn of events would take place with the Rossford mayor’s
preliminary hearing for assault. When we arrived for the preliminary hearing there was Judge
Spore sitting on the bench. Before we ever got started, I explained again to Judge Spore in a
polite, calm but sincere tone that I did not believe it was possible to achieve a fair hearing with
him sitting on the bench. With all due respect to his position, I felt that he was a corrupt judge;
so that's exactly what I told him. This time though, Judge Spore stated in a somewhat
aggravated tone that he was sorry I felt that way, and he was tired of my accusations. He never
claimed that my allegations were incorrect. He was just tired of them. Before the hearing
proceeded any further, Judge Spore agreed to remove himself from the case and allow another
judge to be appointed to hear the case. I thanked him and left.
Shortly thereafter another preliminary hearing was held with a different judge. This
time though, the Political Good Old Boy Network screwed up, because they allowed an honest
judge to be appointed to hear the case. I say that not just because we finally prevailed in a
hearing, but Judge Wetli actually came across as being sincerely interested in the truth. It
wasn't just “in one ear and out the other” as before; he actually seemed sincere.
After listening to everyone involved, Judge Wetli apparently felt there was some merit
to what we told him, because he decided to have the mayor of Rossford charged with assault.
-120-
There's no doubt in my mind that this decision panicked the Political Good Old Boy
Network, because they went into overtime rigging this next trial. By now they were prepared
to go to whatever extremes necessary, because they knew they had to win this case. They also
knew they couldn't afford to make any more mistakes.
I want to take you through this next episode step by step so you can see just how
unprincipled, manipulative and outright corrupt these people really were.
When it came time for the mayor’s trial in Perrysburg, whatever confidence I had left in
the legal system ended abruptly. The Political Good Old Boy Network knew that to win this
time, they would have to control every aspect of the trial. The most important thing was that
they make this trial appear legitimate. And what better way than to have a trial by jury?
Supposedly, that way no one could point a finger at them because a jury would decide if the
mayor was guilty or not. Their hands would seem clean.
To make this scheme work they would have to hand pick a judge whom they trusted
and a prosecutor who would do exactly what they wanted him to do. Before we appeared for
the trial it never even occurred to me that they had the power to do this, but they did.
Going into this trial, the only thing I felt we would have in our favor would be Judge
Wetli, because he gave the appearance of being an honest and fair judge. From my past
experiences with these people, I knew they had to do something crooked to win this case, I just
didn't know what yet.
It didn't take long to find out. As I walked into the Perrysburg courthouse I thought to
myself that it was strange I had never spoken to whomever was going to prosecute the case. It
seemed strange that the prosecutor wouldn't take the time to at least talk to me and ask me
what happened, if for no other reason than to see if he believed me or if I would make a
credible witness. I mean, he wasn't prosecuting the bag lady; this was the mayor of the city.
Personally, I don't think I've ever heard of an attorney who didn't care if he won or lost
a case, especially a government attorney. To these people, winning is everything, and they
generally are willing to go to whatever extreme necessary to do it. What made this case any
different?
I'm not 100% positive, but I think that's how they advance to a higher position. If I'm
not wrong, I think they’re judged by their win/loss record. As I was about to find out, in this
case political favors scored a much higher rating.
-121-
When we walked into the courtroom, I soon discovered how they planned on pulling
this off. After we entered the courtroom, I walked up to the prosecutor’s table and introduced
myself. The prosecutor told me his name was David Bauer. The very first thing that went
through my mind was that he and Louie had the same last name. I didn't say anything but I
hoped that they weren't related. Then I asked the prosecutor where he came from. Was he a
Wood County prosecutor? He looked at me with an irritated expression and in a tone
indicating he wasn't interested in discussing anything with me, stated that he was from the
Lucas County Prosecutor’s Office.
At that point I thought to myself, “Why would they go to Lucas County to get a
prosecutor when we were in Wood County?” About this time I happened to look up and see
Judge Spore walking toward the bench. It didn't take much imagination to figure out: the
Political Good Old Boy Network was about to strike again.
I glanced back at the prosecutor and asked if Judge Spore was going to hear the case.
Without looking at me, he replied that, yes, he was. I told him that Judge Spore had already
removed himself from hearing the case because I had told Judge Spore in an open court that I
thought he was a crooked judge. I asked him what had happened to Judge Wetli, and why he
wasn't hearing the case.
The prosecutor looked at me with a stern expression and said that Judge Spore had been
put back on the case. He added that I didn't have a choice in who was going to hear the case.
His advice for me was to sit down and be quiet, because I was nothing more than a witness for
the state.
By then it was all too apparent that I was fighting a lost cause. As long as they could
keep these cases on their turf, I'd never stand a chance of obtaining a fair hearing, let alone of
winning.
I sat there thinking to myself, “I can't believe this, they are actually going to do it
again!” By now it was all too apparent that the Political Good Old Boy Network had gotten
Judge Spore put back on the case. To top that off, they gave me a prosecutor who didn't even
want to talk to me, let alone prosecute the case successfully.
Whoever went to the Lucas County prosecutor’s office instead of the Wood County
prosecutor’s office wasn't looking for someone to successfully prosecute the case. They were
looking for someone to throw the case--in their favor, of course. If they were concerned about
a fair trial they could have moved the trial to another county.
-122-
I had to give the Political Good Old Boy Network credit for this one. They had the
judge they wanted, they had the prosecutor they wanted, and it's a given that they had the
defense attorney of their choosing. It doesn't get any better than that.
Before I go on, let me remind you again that these are the very people who are elected
and appointed to office to guarantee that something like this doesn't happen, but if it does, the
government will protect you. I thought that was part of the reason I pay so many taxes: for the
government to protect me and my rights under the United States Constitution. Yeah, right,
when monkeys fly backwards.
When the selection of the jury took only a few minutes, I could see the handwriting on
the wall. They had this trial so professionally rigged and well-scripted that they must have
written a manual for each one of them to follow. Everyone knew exactly what he had to do
and did it to perfection. As it ended up, there was a three-way tie for who protected the mayor
the most: the defense attorney, the prosecutor or Judge Spore.
When it came time for me to testify, I knew before I went up there that it would be the
only chance I'd have to tell the jury exactly what happened. Unfortunately for me though,
when I got up on the stand, I could tell by the way the attorneys were asking questions that they
weren't going to give me that chance.
I wanted to explain to the jury what led up to the mayor losing his temper and knocking
me through several rows of chairs. I wanted to tell them about being arrested by the mayor and
then about being tried by him in the Rossford mayor’s court. I also wanted to tell them how
aggravated and humiliated the mayor was when he had to dismiss his case against me in his
own court.
I further planned on telling them that the very day after the mayor dropped the case, the
Rossford prosecutor received an anonymous phone call at home in the evening telling him that
we were accepting hazardous waste.
I would also explain to them about being arrested for the second time and being taken
to the police station. I would finish by telling them exactly what happened in the courtroom
closet and then in the courtroom, and let them decide who was telling the truth.
I had no problem with that scenario whatsoever. As a matter of fact, when the trial
started, besides my uncle, the jury persons were the only people in the courtroom whom I
trusted. The only problem was that the attorneys controlled everything I said. Every time I
tried to explain to the jury what led to the assault, both attorneys objected. That's right. The
defense attorney and the prosecutor would both object!
-123-
I don’t claim to be an expert on court procedures, but that was the first time I'd ever
seen anything like that happen. Once I was on a jury, and as a matter of fact was the jury
foreperson. And I've watched trials on television before. Anytime one attorney objected to
anything, the other attorney would argue against the objection. This was the only time I ever
witnessed both attorneys objecting consistently to the same issue. There was just no way they
were going to allow me to tell anything more than they wanted the jury to know. I would guess
that at least 99% of the questions they asked me demanded I answer with just a “yes” or “no”,
and Judge Spore made sure that's all I said.
Since the judge, prosecutor and defense attorney were manipulating the entire trial, it
wouldn’t take a brain surgeon to figure out that the mayor was going to walk free. Before the
jury left the room I knew what the verdict was going to be. And it was: “not guilty”. The trial
and verdict were decided well before we ever walked in the building.
I don't mean to beat a dead horse, but I simply couldn't believe that the government was
this crooked. The thing that stuck in my mind most was the fact that this was my own
government doing this to me--the very same people who are entrusted by law to protect me so
something like this doesn't happen. What a joke.
The mayor of Rossford didn't walk away because he was innocent. He was guilty as
hell. The only reason he got off was that two local governments were more than willing to rig
a trial. On top of that, the highest elected and appointed officials of the Rossford government
were more than willing to commit perjury, no sweat. Whatever it took to walk away clean.
Well, after watching this go down the way it did, I can't even find the words to tell you
what I felt inside. Was I angry? Hell yes. But what could I do? I couldn't beat the truth out of
them. Well, I was angry enough to, but who would understand that? No one, because you’re
supposed to go by the rules. The only problem with that is: How do you go by the rules when
the government doesn't? Unfortunately, my only hope was Art James and by then he too was
in their pocket.
You probably are asking yourself the same questions I've asked myself a million times:
Why would two prosecutors and a judge do this? What could they possibly gain for rigging
these trials? To tell you the truth, I'm not even sure. But if I had to guess, I'd say the Rossford
prosecutor did it for the fees, since he was either on a retainer or a pay-as-you-go basis with
the city, to say nothing of the political favor he would gain with the mayor and council.
As for the special prosecutor from Lucas county, I'd guess his payoff would have to
come in the way of a political favor, like being assigned high profile cases where he could
make a name for himself; or maybe it was a promotion. I really don't know how that system
operates so it's difficult to tell exactly how they would do it, but there is no doubt in my mind
-124-
that somehow he was rewarded for his complicity. Sometime after this the special prosecutor
wound up working for the U.S. Attorney’s office. Hmmm... Isn't that coincidental?
As for as Judge Spore-- I really don't know how the political system pays off a judge
either. I don't think they'd just hand him cash, but they could if it was in the form of campaign
contributions. Or maybe it was the support of both political parties in the next election. One
political party endorses him and the other makes sure he doesn't have much competition in his
next race. Believe it or not, they actually do things like that around here.
Once again, being an outsider to the political system makes it difficult to pinpoint
exactly what they did for him, because there are so many ways they could have. By no means
do I want you to think I'm grasping at straws when I say I can't tell you precisely how these
people were paid off, because truthfully, I can't. What I am positive of is that Judge Spore did
illegally throw both cases for Rossford and the mayor. There's no doubt in my mind
whatsoever about that. Coincidentally, I believe that after Judge Spore did lose an election, he
was appointed to a visiting judgeship.
After this trial was over there was no doubt left in my mind that the only way I could
ever get a fair hearing and prevail was to get the proceedings out of Rossford's and
Perrysburg’s jurisdictions. As long as they could keep me in their local judicial system they
could basically do whatever they wanted, and they did. There was just no way that I'd ever
stand a chance. Another interesting twist: if these trials were on the up and up, why were the
records missing every time I tried to get a copy of them? It wasn't just me, either. I had three
different attorneys go to the Perrysburg Municipal Court over a ten year period and attempt to
get a copy of these trials. They also were not able to get a copy because the files were missing.
Isn't that convenient.
There's no doubt about it, I had a bad taste in my mouth for the legal system after
experiencing the corruption of the Rossford and Perrysburg justice systems. These bastards
were so good at rigging the judicial system in their favor that they could have been classified as
Olympic Kangaroos. The crucial question in my mind was, “Just how corrupt is the rest of the
judicial system?”
With this in mind and before we went to court against Rossford in the $4,100,000
lawsuit in Lucas County, Art James, my uncle and I met once again. I asked Art if he thought
we could receive a fair hearing in the Lucas County court system. My question was: “What
would make a Lucas County judge any different, and what would stop the political system from
getting to this judge too?” Art acknowledged that the Lucas County prosecutor’s office had
done a huge political favor for the mayor of Rossford, but for some reason he didn't think that
we'd have that problem in Lucas County.
-125-
Every time I talked to Art about my concerns regarding being able to find a judge
whom they couldn't get to, he would tell me that my distrust of the legal system was
understandable, then very convincingly assure me that we would not have to worry about that
once we got it out of the Rossford and Perrysburg legal system.
Since Art was our attorney, we had to take his word. Why would he lie to us? Little did
I know that at the same time Art was assuring me he would win all of this hands down, the
dirty son of a bitch had already sold us out and was getting ready to do it again. One thing I am
not is stupid, even though I might feel like it when I look back at all of this. The only thing I
can say is that I really trusted Art. Hell, I was placing my future in his hands because I believed
him.
Well when our moment of justice finally arrived in the Lucas County court concerning
our suit against the city of Rossford, that's all it turned out to be--a fleeting moment. The
hearing only lasted a couple of minutes. When Rossford’s attorney said that in his opinion the
mayor and the councilmen were all immune from being sued, the judge agreed and told both
attorneys to file their arguments and he'd make a decision. It was over.
I want to take a second to emphasize something. When I heard the judge say this, I
didn't stand up and say that he was crooked, because I didn't know. So I didn't say anything.
At that moment it was more of a wait-and-see basis. The reason I'm even mentioning this is
that I don't want anyone to think that whenever something didn't go my way in court, I just
stood up and claimed that everyone was crooked. I'm not that erratic. When I told Judge Spore
that he was crooked, it was because I knew he was and he knew he was.
This time I didn't know what to think or say. This was supposed to be our chance to get
this all turned around, and it only lasted several minutes! To make matters worse, they actually
had a chance of getting off the hook, not because they were not guilty, but because they might
be immune. When I heard this, the only thing I could think of was that there was probably
some loophole in the law which would allow them to get away with this. If there was, why
didn't Art know about it?
I waited until we left the court before I asked Art what the hell was going on. Were we
ever going to receive a fair trial or not? As far as I was concerned, Art should have had some
idea. He was the attorney. As always, Art assured us that eventually we would prevail--there
was no doubt in his mind. He explained that if the judge decided they were immune, he would
appeal his decision and win.
As always, I had to rely on whatever answer Art gave because there was no way of
knowing if he was telling the truth or not. At that time I had no reason to believe that he wasn't
telling the truth. You have to take your attorney’s word. You can't just walk in and ask the
-126-
court or the judge if they think your attorney is capable of winning this lawsuit. You’re
virtually at the mercy of your attorney, and all you can do is to hope that he knows what he’s
doing.
Shortly after the hearing Art contacted me and said that Judge Glasser had decided that
the mayor of Rossford and the councilmen were immune from being sued. Before I could get
two words out of my mouth Art stopped me and said he had already anticipated this outcome
and was prepared to file an appeal. Art stressed the point that Judge Glasser said they were
immune, he didn't say they weren't guilty, and Art assured me that he could handle the
immunity issue. There was absolutely, and I mean absolutely, no doubt in Art's mind,
according to what he told me, that eventually we would prevail. The only problem was that the
process could end up taking years.
In the meantime, besides having to mentally deal with a corrupt government, and
possibly a totally corrupt legal system, I also had to deal with my first wife, who was not taking
this well at all. By then she too was at her breaking point and so was our marriage, and there
wasn't a damn thing I could say or do about it. I had just lost the business which was our only
source of income, plus lost any savings we had. As far as she was concerned, it was all my
fault. I told her that Art said eventually everything would be alright--the only problem with
that was she wasn't buying that story. Her concern was the present situation; the hell with the
future. How was I going to get us out of this situation now, not later? From that point on our
marriage went on a rapid decline and eventually ended in divorce court.
On top of all of this, I immediately had to deal with the reality that I needed to go out
and find a job so I could support my children. How I dealt with this mentally is beyond me, but
I guarantee you it wasn't easy. I would have to say that it was a miracle that I ever kept my
sanity. As I said earlier in the book, I'm not the type of person who would antagonize anyone.
If I don't like you, I'll just stay away from you. I'm not going to say anything about you or do
anything behind your back. As far as I'm concerned, “Have a nice life, just don't bother me.”
On the other hand, I'm not the type of person who takes a lot of grief, either. I don't start any
trouble, so I'm not about to take any, either. If it has to come, I'm going to stand up for myself
and handle it, regardless of the source. My problem with this situation was that the legal
system doesn't allow you to fight for yourself in court; you have to go out and find an attorney.
In this case, I had to allow Art James to do my fighting for me, and I had no other choice than
to believe him. That's the way the legal system operates.
Before I go on to the next episode, I want you to remember that, at this point in time,
Art had supposedly filed an appeal in the Perrysburg case. He filed a lawsuit against the
Rossford jackasses which wasn't worth the paper it was written on. Now he was supposedly
filing an appeal in that case also. In reality, he hadn't done a damn thing for me--it was all for
the government.
-127-
The reason I'm mentioning this is that, besides demonstrating just how crooked Art, the
government and the legal system had been, I also want to establish that this was not by
accident. It was not that Art was incompetent. Someone was either paying him off or they had
something on him. There's no two ways about it. He was in someone's pocket, and it sure as
hell wasn't mine.
Keeping this in mind, I'll go on to the next issue, which ended in another lawsuit
against my ex-employer. But this time Art prevailed and obtained a $40,000 judgment for me.
Believe it or not, this case also ended up in the Court of Appeals. If you'll recall, just before I
was scheduled to return to work under a federal court order my ex-employer’s attorney made
Art an offer. I could take the $40,000 and not come back to work. If I showed up for work
they would file an appeal and tie the money up for years.
Art and I discussed this offer at great length. I told him I wanted the job because I
needed a steady income to support my children; he knew what my financial condition was.
Before I made my decision I asked Art several key questions. The first was: Would the
$40,000 help him win the case against Rossford? The second question was: Could my
employer prevail if they appealed the judgment? Art said money was not the key issue. As far
as the $40,000 judgment, he didn't think they stood a chance of getting it overturned. Once
again I took Art's advice and went back to work and let the company appeal the judgment. It
should have been money in the bank--at least that's what I was lead to believe by Art.
After I had gone back to work at Cleveland Metal & Abrasives where I was treated
daily like an unwanted stepchild, the workers found out that our competition was about to
purchase Cleveland Metal. It scared them. Everyone in the plant was concerned that they
would soon lose their jobs after the company was purchased. Everyone in the plant knew that I
had taken the company to court and won. They also knew that I paid a hell of a price for
coming back to work. The company gave me every dirty job it could think of in an effort to get
me to quit, but there was no way that I ever would. I took everything they could dish out and
smiled about it. After they made every effort they could dream up to break me and failed every
time, they finally gave up and left me alone.
I wasn’t sure how my persistence in standing up to the company came across to the
other workers, but when it came time for the company to be sold they chose me as their
spokesperson. They asked if I would find an attorney who would negotiate with the new
owners to keep the plant open, thus protecting everyone jobs.
My first suggestion was to allow our union to do the negotiating for us, but for some
reason they were not comfortable with that. Although I had reservations, I told them I would
attempt to find someone to help us. The first person who came to mind was Art James. But I
-128-
thought to myself. “Wait a minute. So far Art hasn't been able to settle anything for me out of
court, and so far everything he did took years to get results.” We didn't have that kind of time.
I decided to look elsewhere.
After I had made several calls I was referred to Dennis Strong. I called him at his office
and explained our situation, asking if he thought he could help us. Dennis agreed to meet with
us. He also said he would do a little research before the meeting. I took the time to explain
that Art James had sued the company for me and had received a $40,000 judgment which was
now in the Appeals Court.
Shortly after this conversation, we held our meeting with Dennis and the employees.
After Dennis answered whatever questions there were, he agreed to represent us for a fee in
negotiations with the new owners. As the meeting was about to conclude, Dennis made the
statement that he didn't think that I should be their spokesperson since I had sued the previous
owners. He said I hadn't cost the company that much money, but I interrupted and said that
$40,000 might not be much to him, but it was to me. Dennis replied that I hadn't really won
$40,000 because we had lost the appeal, and the amount had been greatly reduced.
Furthermore, I had already received payment.
I was stunned. I took Dennis aside and told him I thought he had read the wrong case,
or had just made a mistake. I assured him that if I had received the settlement check, I would
surely have remembered it. Dennis looked at me and said he hadn’t made any mistake. Then
he told me to come to his office and he’d show me a copy of the check. I told Dennis that Art
had two other cases in the appeals process for me, the Perrysburg case and the suit against
Rossford. Dennis told me he'd also look into these other cases for me, and when I came to his
office to look at a copy of the check, we could discuss everything.
I agreed to meet Dennis at his office a day or so later. Before going though, I thought
over what he had told me and how I would handle it if he were correct. Just in case you’re
asking why I didn't just call Art and ask him if this was accurate, it was because I truly thought
Dennis had made a mistake. At least I hoped he had; and I trusted Art. Was I in for a surprise!
When I arrived, Dennis took me into his office and handed me a copy of a check made
out to me in the amount $1,466.90. I looked at it in disbelief and immediately told Dennis I
had never seen that check before. I could see that my name was endorsed on the back of the
check, but that wasn't my signature. Someone had clearly forged my name to the check.
Before I could say much Dennis informed me that Art had lost the appeal with
Cleveland Metal because he had not filed his brief properly, and that's why the award had been
reduced to $1,466.90. Dennis then told me to sit down and prepare myself for the worst: Art
had also lied about filing the appeal in the Perrysburg case and in the Rossford case. He hadn't
-129-
filed a thing. I just sat back and told myself, “Stay calm, think this through. Why would Art do
this? Why would he lie to me for years about being able to win all three cases?” It didn't make
sense to me. Why would he take these cases, especially on a percentage basis, if he wasn’t
going to do anything, or at least do anything right? Why would he waste his time, let alone
jeopardize his law practice, making up lies and forging my name to a check--basically stealing
the money? Didn't Art think I'd ever find out? If I wouldn't have accidentally met Dennis,
when would I have found out?
The only logical answer was that someone was paying Art off in one form or another,
and I wanted to find out who. At this point Dennis suggested that we call Art and ask him
what was going on. Dennis dialed Art's phone number and when Art answered the phone,
Dennis told him I was in his office and he was on a speaker phone.
From the beginning of the conversation Dennis was up front with Art. The first thing
Dennis asked him was whether or not he had received the check from Cleveland Metal and had
signed my name to it. After a long pause Art admitted he had received the check and signed
my name to it. Then he immediately went on the defensive and said that he had my
authorization to sign my name to the check because I owed him $2,500. When I heard this I
jumped into the conversation. I told Art he never had my authorization to sign my name to
anything.
I admitted Art had loaned me $2,500 and had every right to expect its repayment. On
the other hand, all Art had to do to get his money back was to file his brief properly and he
would have received the $2,500 plus his third of $40,000. He didn't have to lie to me, forge my
name to the check and steal the money.
Before anything else could be said Dennis asked Art if he understood that he had
committed forgery, and given the amount of the check, had committed a felony. Dennis told
Art that he knew Art had lost the appeal with Cleveland Metal because he had not filed his
brief properly, and that we also knew that Art had never filed any appeals in the Perrysburg or
Rossford cases either. It was all a lie.
After several minutes of silence, Art’s attitude changed. He said he was sorry things
had worked out the way they did. I could tell by the tone of his voice that he knew he was in
trouble. Art then offered to make restitution for the check that he forged and stole, and for the
$40,000 judgment he screwed up. As far as the Perrysburg and Rossford cases, there was
nothing he could do about that.
When I heard this, my blood boiled. To tell you the truth, it's a good thing that Art
wasn't in front of me at that moment because I think I'd have torn the truth out of him. Thank
God though, I somehow kept my composure.
-130-
Before Dennis had a chance to say anything, I told Art that I had a better offer to make
him. If Art would tell me who paid him to screw up these cases and why, he wouldn't have to
pay anything. It didn't take but a second for Art to refuse my offer, his answer was that there
was no way he would do that. At that point I stopped the conversation from going any further
by making it extremely clear to both Dennis and Art that I was more interested in Art telling
me the truth, as far as why he did this and who paid him to do it, than I was in getting the
money back.
I ended the conversation by telling Art there was no way in hell I would let him pay me
$41,466.90 and just walk away. It would never happen. Art would either agreed right then to
tell me the truth or I would take the copy of the check to the Toledo Police Department and file
charges against him. I wasn't playing games with him and it was all his choice. Art refused to
comply.
After hanging up with Art I told Dennis that I didn't think I had any other choice but to
file the charge against Art. Hopefully that would be enough to convince Art that I wasn't
playing games with him and wouldn’t stop until he told me who paid him to do this.
Before I go on, there are several things I want to point out. First, Art offered to pay me
this money. At no time did I ever ask him for any money. As a matter of fact, I refused Art's
offer. I wanted the truth from him, not $41,466.90. It's not that $41,466.90 wasn’t a lot of
money of money to me, because it was. If it had just been money I wanted, we sure as hell
wouldn't have been talking about less than 1% of what he cost me.
The second thing I want to say is that I understand that anyone can make a mistake-even an attorney. But when everything someone does is a mistake, it ceases to be a mistake,
especially by an attorney. On top of that, forging someone's name to a check and stealing the
money cannot be taken as a mistake. The culprit is either dumber than a rock or knowingly did
it.
Immediately after leaving Dennis's I went directly to the Toledo Police Department
with a copy of the check. If you'll recall, when I arrived there the two officers were ecstatic
about accepting the charge against Art. At no time did either officer tell me that this wasn't a
legitimate complaint. On the contrary, both officers stated several times that I had Art cold,
especially with a copy of the forged check in their hands. If that wasn't enough, I told both
officers that Art had admitted in a phone conversation with Dennis and me that he forged my
name to it. I also told the officers that Art had even offered to pay me $41,466.90
compensation, and asked them why he would offer to do that if he hadn’t done anything wrong.
How clear cut could it be?
-131-
Once the officers had the copy of the check, they seemed more than thrilled to nail Art.
I didn't know if they personally knew him and I really didn't care. I was just thrilled to finally
be able to nail one of these crooks. Unfortunately for me it had to be my own attorney.
Once again though the thrill was only for a fleeting moment. I am not positive but I
think the officers or their superior called someone at the Toledo prosecutor’s office and asked
what they should do. I think that person instructed the officers not to accept the complaint and
ordered them not to discuss it any further.
The Political Good Old Boys Network was starting to repay Art for services rendered.
It's that clear cut. They were paying Art back for purposely screwing up the lawsuit he filed
against Rossford and for not filing the appeals like he said he had. I remember driving home
attempting to deal with this. There didn't seem to be anything I could do about any of it. The
political and judicial system had covered up for Art because he covered up for them. About the
only choice I had was to either accept Art's offer or get nothing. To me that wasn't much of a
choice.
In case you’re wondering why I didn't just sue Art, which did cross my mind several
times, it was because I didn't think that I'd ever get a fair hearing. I couldn't even get the
Toledo Police Department to arrest Art for forgery and felony theft when I walked in with the
evidence in hand. What would be my chances of winning a lawsuit against Art when all they
had to do was to appoint another judge who was in their pocket? They did it before, so why
not again?
After much thought I had to admit they had won, illegally of course, but won. At that
point I wasn't even sure who I was fighting against. Was it Art James? Or was it the political
and judicial systems, or a combination of all three? And how do you even fight them when
they basically own and operate the entire system? And in case you’re wondering whether Art
was merely incompetent rather than crooked, that is easy to tell. Did Art treat all of his clients
and cases this way or was it just mine?
I went back to Dennis and explained exactly what had transpired at the Toledo Police
Department. Dennis didn't seem surprised at all. I think it was at this point when Dennis told
me that Art was working in the City of Toledo's prosecutor’s private law practice. How
convenient.
Once again Dennis laid the cards on the table. He said there wasn't a thing I could do.
Every time I tried to fight them, I lost, and they would continue to make sure of that. It was
either take Art's offer or get nothing, because the Political Good Old Boys Network, whoever
they are, would protect Art. There would be no way they would ever allow me to get at Art if
-132-
it meant that it would ultimately come back to them--they'd proven that on more than one
occasion.
After hearing this again, I still didn't want to take Art's offer. I wanted him to hang for
what he did, and that's exactly what I told Dennis. Dennis said he understood that it was a
difficult decision, but what other choice did I have? Art wasn't worth any money and he didn't
have malpractice insurance, so there wasn't anything to go after. Dennis then informed me that
Art wanted to come to my house and talk to me privately before I made my decision, and that
he had no problem with that. I didn't even have to think that one over. I said yes, please send
Art over.
Dennis immediately picked up on the fact that I was more than happy to have Art come
to my house and talk to me. He warned me not to harm Art in any way, shape or form. I didn't
have to be nice to him--just don't touch or threaten him. Dennis added that it couldn't hurt to
hear what Art had to say, and think it over again. Dennis said that after I talked to Art I should
give him a call so we could talk it over again.
If you recall, I took Dennis's advice and met with Art. During this meeting my
suspicions were confirmed. There was no doubt left in my mind that they had gotten to Art. I
say this for several reasons. First is the fact that during the entire conversation Art never once
looked at me and said, “Donald, we made a mistake. Unfortunately, you were wrong and they
were right, and I couldn't help you. I thought I could but I couldn't.” As far as the check was
concerned, Art never said to me that he thought he had my permission to sign it and simply
keep the proceeds against what I owed him. The reason Art didn't say anything like this was
that we both would have known he was lying. The reason he was at my house in the first place
was to try to talk me into signing an agreement where he could pay me $41,466.90 and walk
away from all of this.
Second, and most convincing, the majority of our conversation centered on the fact that
Art thought I was way over my head in trying to fight the government. He never said I was
wrong. He just said there was nothing I could do about it. He insisted that I didn't understand
who or what I was attempting to fight. He even went so far as to politely warn me that if I
didn't accept his offer, and continued to fight, there would be repercussions.
After I heard that, I told him in no uncertain terms I was not afraid of him or the
government. What the hell could they do to me now? They had already ruined me financially,
so what were they going to do, take my rented apartment or my clothes? They certainly
couldn't screw up my marriage and take my children away again. So as far as I was concerned,
there was nothing they could do to me.
-133-
My final offer to Art was that I was still willing to make him the same offer I had made
to him at Dennis's office. If he would tell me how the government got to him I'd let him walk
clean. Art declined my offer without even giving it a thought. He did make a last ditch effort
by pleading with me to accept his offer. He insisted that I had no clue of what I was up against
or what they could do to me. I ended our meeting by thanking him for coming over, and I told
him that Dennis would contact him with an answer.
Before Art left I knew what the answer had to be. If I couldn't get Art to talk, I didn't
stand a chance and he and I both knew that. There was no doubt about it, Art was definitely
more afraid of them than he was of me. With the attitude Art had, he had to have been
confident that they would protect him from anything I could do to him. This theory was
proven when the Toledo Police Department refused to accept the forgery and theft charge.
If you question this theory, ask yourself how confident you would be, given the same
circumstances as Art. Remember, he admitted to me and Dennis that he didn't have my
permission to sign my name to the check and then cash it, which means that he forged the
check and stole the money which is against the law. You'll have to admit, if he didn't do
anything wrong, he would never have offered to pay the money back in the first place. That's
just common sense.
Well, as you already know I went back and talked it over one more time with Dennis. I
decided they were right, there was nothing I could do but accept Art's offer, which I think any
reasonable person would have. It was $41,466.90 plus 18% interest or nothing.
I can only say this so many times without becoming repetitive. But I did not, under any
circumstances, want this agreement. It's important that you understand that I never asked Art
for any money nor did Dennis. What I wanted was the truth of who and how they got to Art.
This was a hard pill to swallow because I never thought anything like this could ever happen to
me. I will say one thing though, it sure did open my eyes to how corrupt the government and
the legal system really are. After this experience I don't think that I'll ever trust them again.
No way in hell.
Now that all of this was over, I had another decision to make: What would I do now?
Do I sit around and feel sorry for myself, or do I get up and start all over again? I have to
admit I was really bitter after experiencing all of this, but I knew that I had to get over it and
forge ahead. I decided that the best way to start the process was to go back to school and earn
my GED, which I did. I also went on to attend the University of Toledo where I achieved
Dean's List status. Besides attending college, I started Iiams Painting & Drywall Repair.
Over the course of the next four years I built the business up to the point where I was so
busy that I didn't even have the time to finish my degree. Over that same time period I had
-134-
constant trouble collecting the money Art was supposed to pay me. As a matter of fact, we
were in the fourth year of the three year contract when I finally told Dennis to contact Art and
demand payment in full. I'd had enough. He would either pay me what he owed me on the
contract he and Dennis talked me into, or I'd sue the son of a bitch.
Well, after Dennis talked with Art, he contacted me and said that Art told him he was
not going to pay me the balance of what he owed. He said Art told him that he felt we had
coerced him into signing the agreement, and he thought the contract was illegal. Dennis also
said that Art was prepared to fight back if I decided to sue him.
After I heard this, the first thing I asked Dennis was whether the contract he and Art
drew up was legal. Would it hold up in court? Dennis's answer was yes, it was a legal contract
and yes, it would hold up in court. I told Dennis that he and I both knew differently about who
talked whom into signing this contract. Dennis agreed again. So I asked Dennis to file a lawsuit against Art, and once again he agreed. This is when everything started all over again, and I
was introduced to the extortionists from the Internal Revenue Service.
After Dennis filed the lawsuit against Art he told me that I had to find another attorney
to represent me in the case because he couldn't. He explained it was because he was both a
witness to Art's admission of forging my name to the check and cashing it, and a witness to the
contract. He could not be my attorney and my witness at the same time. I told him that I
understood and that I would find another attorney to handle the case against Art.
After leaving Dennis's office I got to thinking this over. Dennis couldn't represent me
against Art because he was a witness. That made sense. But remember the rigged trial in the
Perrysburg court regarding my supposed acceptance of hazardous waste? The Rossford
prosecutor not only was the prosecutor in the case but he was also his own and only witness. I
wonder what type of double standard that would qualify as?
In this last portion of the book I want to emphasize that I had never had any problems
with the IRS or any agency of the government beyond the local crooks, so I found the
“coincidence” of the IRS, the Ohio Bureau of Employment and Ohio Bureau of Workers
Compensation auditing me at the same time after I went after Art anything but a coincidence.
In fact, I'd put money on it that this was done as political payback for what Art did for them.
Before I take you through my nightmare with the IRS I’ll demonstrate what a set up this really
was. I’ll explain how and why I was turned over to the IRS and will demonstrate just how
unethical, corrupt, ruthless and unprincipled these bastards from the IRS really are.
Earlier in the book I gave you some of my history, so I want to do the same for the IRS,
giving you some history of just how mismanaged and wrong the IRS usually is.
-135-
Before I do that though let me first get back to Art. Personally, I think Art talked with
one of his political connections and received some assurance that they would protect him
before he told Dennis that he wasn't going to pay the balance of what he owed me. Otherwise
he wouldn't have had that attitude. Logic states that Art would have tried something like that
before he gave himself additional time to pay the balance.
I can’t be sure exactly who Art talked to but it had to be someone in the local political
process with a lot of political clout and connections. Remember, Art had already used his
political connections once before when I attempted to press charges against him for forging and
cashing the check, so this was nothing new for him. I'm sure Art knew exactly who to talk to
and what strings to pull. Keep in mind, they owed Art a lot for what he did for them in the
past, and I'm sure Art had no problem reminding them of that.
I think whoever the person or persons were, they schemed with Art for a way to divert
pressure from him and put it on me. I believe that at some point in their discussions the issue
came up that I owned Iiams Painting & Drywall Repair, and that I used subcontractors to do the
work. I'm sure as soon as they heard that the lights flashed on; they had discovered their
poison pill. They had to be absolutely thrilled when they heard this because they knew that the
subcontractor issue was one of the IRS's favorite issues. If they could get the IRS to come after
me their problems would be solved, since the IRS could finish me off once and for all.
It appears their next move was to find someone whom they knew and trusted and who
owed them a favor--who would know the right people in the IRS to talk to secretly, such as
someone in the U.S. Attorneys office. That way they could get instructions from the horse’s
mouth as to how to proceed in getting me turned over to the IRS for some type of audit. If they
did if right, their hands would look clean and none of it could ever be traced back to them.
What I think they decided to do was to have someone they knew, most likely someone else
who owed them a favor, come out and talk me into subcontracting some work to them.
Recall the older gentleman who came out and talked me into giving him a chance to
subcontract some painting work? He went to the job site, started the work and did one of the
worst painting jobs I'd ever seen! Then he left before completing the work, and filed for
unemployment instead! I'm convinced the Political Good Old Boys Network sent this guy out
for no other reason than to get the ball rolling to get me turned in to the IRS. That way it
would at least appear they had a legitimate reason for auditing me and doing their dirty work.
Is this a set-up or what? If you really wanted to work, would you go out to the very first job
someone gave you and do shabby work, leave before you’re finished, and after being told the
homeowners were unsatisfied with the work and it had to be corrected, refuse and file for
unemployment instead? Give me a break! Is there any doubt this guy was a plant?
-136-
Their plan worked, because the next thing I knew the Ohio Bureau of Employment was
at my home demanding that my secretary show my books to them, without giving her a chance
to contact me or my accountant first. Shortly after that the IRS and the of Bureau of Workers
Compensation audited me. Once again, how convenient can it get?
Shortly after the people from the Ohio Bureau of Employment barged into my home
office I did receive a hearing. At the hearing I was informed that someone had filed a claim
against me. Naturally that person turned out to be the older gentleman to whom I
subcontracted the small painting job. I was further informed that the party claimed he was
hired as an employee and had to punch in on a time-clock at my office daily. They then
admitted that they thought the guy had lied to them, at least about that issue, because when
they barged into my office they didn't find a time-clock or time-cards anywhere!
Then they questioned me about how I hired people, how they were supervised and how
they were paid. After I answered all their questions, I reminded them that out of all the
subcontractors I had ever used, this guy was the only one who ever filed a claim against me! I
asked them if they found that odd. They reluctantly agreed it was. They ended our meeting by
telling me they would contact me when they made a decision.
Ask yourself once again, if this guy wasn't put up to this, why on earth would he go so
far out of his way to try to get me in trouble with the government? Why would he even take
the time to lie and file a false complaint against me? It just doesn't make sense. Consider that
this is the same person who wouldn't even go back to the job site and correct his work so he
could get paid. The only logical conclusion is that he was put up to it. There's just no other
reason.
As you already know, several weeks after the hearing the Ohio Bureau of Employment
sent a woman to my home office to tell me that they agreed that my subcontractors were indeed
subcontractors and not employees. The woman also said they were going to deny the claim
that had been filed against me. So far as she was concerned, I had nothing to worry about as
long as I continued my present and past practices as to how I dealt with subcontractors. I
learned from her who had filed the claim against me.
The next act in this political/judicial circus took place when the lawsuit against Art
James went to court. Before going to court the attorney who took over the case for Dennis,
Tom Overley, told me that he thought this case was in the bag. Everything was in writing and
we had proof that Art had not paid as agreed, which violated the contract, so there was no
possible way that he could get out of this. At least that's what we thought. Unfortunately for
me this hearing turned out to be just like the others: another legal scam.
-137-
The first question I had was why the case was assigned to three different judges before
we ever got to court. Could it have been that the first two judges wouldn't go along with what
the political system wanted them to do at that time--find Art not guilty even though everything
was in writing? And strangely enough, that's exactly what happened.
When we went to court my attorney, Tom Overley, presented the contract that Dennis
and Art had drawn up together and that all three of us had signed. The contract was fairly
straight forward and uncomplicated. It was only a page and a half long. Now one would think
that the judge being somewhat of a legal scholar would be the only person to have a difficult
time understanding it, but when you look at his decision you'd swear that he wasn't even in the
same courtroom. How this judge came to his legal conclusions is beyond me. Well, actually
it's not because once again I think that someone in the Political Good Old Boys Network had a
little chat with the judge and once again they decided the outcome of this case before we ever
went to court.
I always naively thought the judge was supposed to be the most honest person in the
entire legal process. But after my experiences with Louie the judge, Judge Spore and now this
judge, my mind changed about that. From what I've seen and experienced some of these
judges are as crooked as the politicians are. In fact, I think that some Judges are actually
controlled by the political system to the extent that they either do what they’re told or they
won’t be elected the next time around or be advanced to a better position in the legal system.
Do you have doubts left about what I've said? Then judge for yourself if what I've said
is accurate and if this trial was as rigged as the other ones were. To help you make your
decision here's the entire agreement between Art James and myself and the judge’s decision.
AGREEMENT
This agreement, signed this 23rd day of September, 1982, between Arthur F. James,
hereinafter called "Debtor"; and Donald E. Iiams, Jr. hereinafter called "Creditor";
WHEREAS, the parties have disagreement regarding the representation of the Creditor by
the Debtor, and
WHEREAS, the parties have reached an agreement with regard to their disputes, the parties
agree as follows:
1. The Debtor agrees to pay to the Creditor a settlement of the above mentioned dispute the
sum of Forty thousand Dollars ($40,000.00) within three (3) years from the signing of this
agreement;
2. That the Debtor further agrees to pay to the Creditor the sum of One Thousand Four
Hundred Forty Six Dollars and Ninety Cents ($1,446.90) at the rate of 18% per year within
sixty (60) days from the signing of this agreement, secured by law books as inventory of which
is attached hereto as Exhibit A.
-138-
3. That the Creditor agrees to forego suing the Debtor for any and all claims arising out of
his representation of the Creditor heretofore; and
4. That the Debtor hereby waives his defense of untimely filing due to any applicable
statute of limitations on the claims by the Creditor against the Debtor until the payment of
Forty Thousand Dollars (40,000.00) as set forth in the body of this agreement and
5. That it is further agreed that this note shall bear interest from the date of its signing of
this agreement at the rate of Eighteen (18) percent per annum until paid in full; and
6. that the Creditor further agrees to accept the payment of Thirty Thousand Dollars
($30,000.00) plus interest at the rate of Eighteen (18) percent per annum as satisfaction of this
note if that amount is paid within one (1) year from the date of the signing of this agreement.
7. The Debtor further agrees to release any and all claims he has against the Creditor for
any sums due the Debtor from the Creditor or any suits the Creditor owes for which the Debtor
has acted as a surety as of this date.
8. The Debtor further agrees to notify Columbia Gas of Ohio of the Creditor's interest in
Roger Williams' claim against Columbia Gas of Ohio in the amount of Forty Thousand Dollars
($40,000.00); and agrees to maintain Dennis P. Strong as counsel of record on that claim
through its negotiation and for eventual suit through its conclusion and the name of Dennis P.
Strong is to be included on any settlement check or draft to Roger Williams; and that the said
notification will take place on the date of this Agreement.
9. The Debtor, Art James, agrees to hold the creditor harmless on the case Fondessey
Brothers vs. Donald E. Iiams, Jr. filed in 1978 in Toledo Municipal Court. Default judgement
has been entered in that case and the debtor will hold the creditor harmless if in fact execution
on that default judgement is made.
10. Failure of the debtor of any of the conditions of this Agreement shall make the
$40,000.00 become due and payable at the time of the breach.
11. This is the entire agreement.
Art James and I both signed the agreement with Dennis and some other person witnessing it.
Here is the Judges decision.
IN THE COURT OF COMMON PLEAS OF LUCAS COUNTY, OHIO
Case No.86-2499
DECISION & ENTRY
Donald E. Iiams, Jr.: Plaintiff
vs.
Arthur James: Defendant
The within action was commenced on an agreement entered into by Plaintiff and Defendant
on September 23, 1982, by which Defendant agreed to pay Plaintiff $41,446.90 plus 18%
interest and Plaintiff agreed to forbear from prosecuting criminal, ethical and civil malpractice
claims arising out of a client-attorney relationship that had previously existed between the
parties.
-139-
From the evidence, it appears that Defendant has paid on the agreement $39,780.20 in an
untimely manner; Plaintiff claims damages in the amount of $60,000.00 plus interest and costs.
The record reflects that Defendant represented Plaintiff in Iiams v. Cleveland Metal
Abrasives, Inc., Case No. C-77-78, in the United States District Court for the Northern District
of Ohio, Western Division. It appears that Plaintiff was awarded a money judgement with
which he was unsatisfied. The Defendant prosecuted an appeal, but he failed to file a brief.
Defendants therein prosecuted a cross-appeal, Defendants therein made several efforts to settle
and resolve the matter by payment of money. Plaintiff therein wanted job reinstatement, and
therefore he rejected all settlement offers. The Sixth Circuit Court of Appeals modified the
judgement of the trial court and reduced it to $1,446.90 because of Plaintiff's failure to mitigate
damages. When Defendant herein received the check in settlement he negotiated it and applied
it against attorney's fees owed him by Plaintiff. Upon discovery of the circumstances, Plaintiff
sought criminal prosecution and disciplinary action. Police investigation apparently
established express or implied authority for Defendant to negotiate the check. The Toledo Bar
Association informed Plaintiff that he should reduce his complaint to writing. thereafter, the
within settlement was reached regarding the Cleveland Metal Abrasives, Inc. case and other
matters.
According to the testimony of Dennis P. Strong, attorney at law, who represented Plaintiff
in securing the agreement at issue in the case, implicit in the agreement was an unwritten
provision that a grievance would not be filed so long as Defendant complied with the terms
thereof. From all the evidence, it appears that not only was such provision implicit, it was the
essence of the agreement. Whether there was any malpractice in Defendant's representation is
not clear. However, the evidence failed to establish a causal relationship between the alleged
malpractice and the damages. Plaintiff's own intransigence in not settling the Cleveland Metal
Abrasives, Inc. case was probably the single cause of his alleged damage. Moreover, from the
evidence it appears that when Defendant defaulted on the terms of the agreement, Plaintiff in
fact filed a written grievance on September 22, 1986. Therefore, the Court concludes that
Plaintiff extracted the subject agreement from Defendant on threat of disciplinary action. As
such, the agreement contravenes public policy and is void, unlawful and unenforceable.
IT IS ORDERED that judgement be entered for Defendant on Plaintiff's complaint at
Plaintiff's cost. The Decision was signed by Judge Robert D. Nichols.
Now before I start pointing out to you just how much in error this decision was I want
to relate what happened before we went to court. When Art refused to pay the balance of what
he owed me I had a strange feeling that somehow he was going to get out of it. I didn't know
exactly how, but after what I'd been through with the local legal system nothing would have
surprised me. They rigged the court system before, so what would stop them from doing it
again? That would be the only way Art could have been so confident about winning in court. I
believe Art and his political connections selected the judge they wanted to hear the case and
that the outcome of the hearing was decided well before we ever walked into the courtroom.
-140-
With this in mind, when Art refused to pay me the balance of what he owed, he broke
the contract--plain and simple. So at the same time Dennis filed the lawsuit I filed a grievance
against Art with the Toledo Bar Association; this time in writing. Right after I filed the
grievance I happened to find out through the grapevine that Art had two other grievances filed
against him with the Bar Association. He was just about to settle them, and if I followed
through with my grievance, it would probably be enough to finish his legal career.
I'll admit that I wanted Art's head on a platter and was going to do anything I could,
legally that is, to make him pay for what he did. Well, before my grievance could be heard, Art
surrendered his license to practice law in Ohio. Does that sound like something an innocent
person would do, let alone a lawyer? Hardly. When you’re innocent you stand up and fight the
charge, not fold and run. Yet that's what he did because he knew that he was guilty.
Now that’s off my chest, let's go to the judges decision. The first error in Judge
Nichols’ decision is in the first paragraph where he states that I agreed to forbear from
prosecuting criminal, ethical and civil malpractice against Art. If you look at #3 in the
Agreement, it states that the Creditor agrees to forego "suing" the Debtor, no where in the
Agreement did it state that I agreed not to prosecute criminal or ethical malpractice.
When Art broke the contract it states in #10 of the Agreement that failure of the debtor
of any of the conditions of this Agreement shall make the $40,000.00 become due and payable
at the time of the breach. When Art failed to pay me as agreed, then refused to pay the balance
when given the opportunity, he breached the Agreement. Therefore he owed me the balance in
full, plus interest. So when Art refused to pay I had no choice but to go after him. What the
hell was I supposed to do? Just sit there and say, ”that's the way it goes”? Hardly. I did the
only thing I knew how to do. I went after him every way I could.
The next error appears in the third paragraph where the judge states that it appears that
Plaintiff was awarded a money judgement with which he was unsatisfied. Now where in the
hell he got that idea is beyond me because it couldn't have been any further from the truth. I
was more than satisfied with the judgement. It was Cleveland Metal Abrasives Inc. that was
unhappy with the judgement.
The next error is in the next sentence where the judge states that the Defendant (Art)
prosecuted an appeal, but failed to file a brief. The judge was half right on this one because
Art did fail to file a Brief in the appeal. As for Art prosecuting an appeal the judge was dead
wrong. Cleveland Metal Abrasives filed the appeal, not me.
In the same paragraph the judge states the Defendants (Cleveland Metal Abrasives,
Inc.) therein made several efforts to settle and resolve the matter by payment of money. Once
again the judge was incorrect because Art only once discussed any settlement offer with me,
and on top of that I took Art's advice and refused their offer.
-141-
In the next sentence the judge states that Plaintiff therein wanted job reinstatement,
which was correct but then he states that ”therefore he rejected all settlement offers.” Once
again the judge is incorrect because there was only one settlement offer presented to me and
that was it.
Then in the very next sentence the judge states that the Sixth Circuit Court of Appeals
modified the judgement of the trial and reduced it to $1,466.90 because of Plaintiff's failure to
mitigate damages. On this one I have no proof of why they reduced the judgement but I don't
think the judge did either. My bet would be that they reduced it because of Art's screw-up, not
mine.
The judge went on to state that “Defendant herein received the check in settlement. He
negotiated it and applied it against attorney's fees owed him by Plaintiff.” Once again the
judge was at best only 33 1/3% correct because if Art did take it towards attorney fees he was
only entitled to 33 1/3% of the settlement. So why did he keep the entire amount? Better yet,
why didn't Art ever tell me that he lost the appeal and that the judgement had been reduced to
$1,446.90 and that he forged my name to the check and had decided to keep the entire amount?
The truth of the matter was that Art had told me that the case was still in the appeals process. I
don't know when I'd have found out if Dennis hadn't told me. Now that's the truth of the
matter.
The next error comes in the very next sentence when the judge states that “Upon
discovery of the circumstances, Plaintiff sought criminal prosecution and disciplinary action.
Police investigation apparently established express or implied authority for Defendant to
negotiate the check.” I do have to give the judge credit for getting at least one thing right: I did
seek criminal prosecution and disciplinary actions against Art when I discovered that he had
lied about the case, forged my name to the check and kept the entire amount without ever
telling me about it. As far as a police investigation, if there was one it had to have been the
shortest one on the books because it lasted less than half an hour. I know. I was there the
entire time.
In this next sentence, just to make sure that I'm correct I went to the dictionary. The
judge states that the “Police investigation apparently established express or implied authority
for Defendant [Art] to negotiate the check.” In the dictionary it states that “express” means
“clear” or “specific”. My answer to that is that nowhere, and I mean nowhere, was there any
proof that Art had clear or specific authority to forge my name, cash the check and basically
steal the money.
Now I'm not exactly sure what the judge thinks “implied” means, but in the dictionary it
says that it means to “express indirectly”. What the hell that means is anyone's guess. Could
Art have mistaken a wink, cough, hand twitch or a foot tap as a signal that it was alright with
-142-
me to forge my name to a check, steal the money and lie to me about the status of the case? I
don't think so.
In paragraph four the judge states:
According to the testimony of Dennis P. Strong, attorney at law, who represented Plaintiff in
securing the agreement at issue in this case, implicit in the agreement was an unwritten
provision that a grievance would not be filed so long as Defendant complied with the terms
thereof.
The first thing is that there were no “unwritten” provisions in this agreement and if there were,
they were between Art and Dennis. I never agreed to anything unwritten. Hell, I couldn't even
get Art to abide to a written agreement, let alone anything unwritten. Then the judge states in
paragraph two of his own decision that Art paid in an untimely manner. Without knowing it
the judge agreed that Art violated the agreement, therefore I had every right to prosecute and
sue Art.
Next the judge states: “Whether there was any malpractice in Defendant's
representation is not clear. However, the evidence failed to establish a causal relationship
between the alleged malpractice and the damages.” This statement defies logic, especially for a
judge. I can’t imagine how this judge did in school because he sure as hell couldn't put two
and two together in court.
The reason I say this is that while the judge is supposedly the most intelligent legal
mind in the courtroom he was the only one who couldn’t figure out why Art signed the
agreement or turned in his license to practice law. Give me a break. Judge Nichols was either
bought off or he was extremely stupid. It had to be one or the other. If was the latter, I'd like to
know how he found his way to the courtroom. I don't mean to sound disrespectful to his
position, but after experiencing Judge Louie, Judge Spore and Judge Nichols I have no respect
left for their positions or them.
The judge finishes his decision by stating:
Moreover, from the evidence it appears that when Defendant defaulted on the terms of the
agreement, Plaintiff in fact filed a written grievance on September 22, 1986. Therefore, the
court concludes that Plaintiff extracted the subject agreement from Defendant on threat of
disciplinary action. As such, the agreement contravenes public policy and is void, unlawful
and unenforceable.
The Judge was at least correct when he stated that when Art defaulted on the agreement I filed
a grievance against him with the Bar Association. What the judge refused to say or consider
-143-
was why would Art, if he had done nothing wrong, sign the contract in the first place, then turn
in his license to practice law before the grievance was ever heard? Why would he do this if he
was innocent?
Then the judge “concludes that [I] extracted” this agreement from Art. Once again this
couldn't be any further from the truth. What would be the likelihood of finding an attorney
who would call your regular attorney and claim that you said he did something wrong, and ask
him to sign an agreement to pay you $41,466.90? And even if you were able to find someone
like this, which I highly doubt, what would be the chance of your attorney going along with
agreeing to pay you money?
I think we both know that things like that don't happen, especially with attorneys.
You'd stand a better chance of buying the winning lottery numbers than getting an attorney to
agree in writing to pay you for something he didn't owe you for.
On top of this, Dennis and I both testified in court that Art made the offer to me, I didn't
ask him for it. Throughout this entire process I never asked Art for a penny nor did anyone,
including Art, testify in court that I did. If I attempted to force Art to do anything, it was
nothing more than to tell the truth and testify as to who paid him off. That was it.
As far as the grievance goes, what attorney would care if you filed a frivolous grievance
against him with the Bar Association? If he wasn't guilty of anything he'd fight the charge and
would then probably sue you. He sure as hell wouldn't give up his license to practice law.
Why this judge came to a totally different conclusion defies logic.
The strangest thing about the outcome of this phony trial was the fact that the judge stated in
the last paragraph of his decision that the agreement was unlawful. In essences the judge was
saying that I illegally extracted $39,780.20 from Art James. Yet he didn't charge me with
doing anything illegal. He didn't even order me to pay back the money Art illegally paid me.
What the hell kind of judge is he who lets everyone off for felonies? Once again, it just doesn't
make sense.
After leaving the courtroom, Tom and I met back at his office. I first sat down with
him to ask if he'd be interested in taking the case over from Dennis I related my past
experiences with the local legal system and admitted I thought it was quite crooked. Between
you and me, I think he thought that I was exaggerating about why I lost these cases--until he
went to court with me! He certainly changed his mind then.
While we were talking he confessed he could not believe he had lost the case. He said
that he had never experienced anything like this before and allowed that I was probably correct
to think someone somewhere in the political system was protecting Art. Tom added that after
-144-
he experienced what went on in court that day, he thought I would be wasting my time and
money to try to appeal the decision. If they could get to this judge, they could probably get to
the other judges also.
At this point I really didn't think there was anything else I could do to fight back. The
government made sure of that. As far as finding another attorney, where do you get an attorney
to take over for the attorney who took over for an attorney to sue the original attorney? You
almost get lost in the translation let alone find someone who fits that description.
Fighting through the local legal system had proven to be futile. The Good Old Boy
Network had already demonstrated that the local legal system was bought and paid for and they
could basically do what they wanted when they wanted.
If you think I'm exaggerating about their ability to do something like this, then recall
what happened several years ago in Toledo when the voters approved reopening the workhouse
in Whitehouse against the wishes of the City of Toledo’s politicians. After the Toledo
politicians clearly lost in the election, did they follow the voters’ mandate and reopen the
workhouse? Hell no. They challenged the issue in court and held it up for two years. Then
they put it back on the ballot, fully knowing that by then any interest in the issue had been
killed, thus allowing them to have it their way; the voters be damned. And if they didn't win
that time they'd just hold it up in court again and put it back on the ballot until they did win.
Could you or I hold up the results of an election? Hardly. We’d be laughed out of
court. Yet our elected officials did exactly that. This may not seem like a big deal to you, but
when the government can go against the wishes of the voters and the judicial system goes
along with it, you end up with a government that's controlled by the government and not the
people. That's a tragedy, especially in America.
Now I somewhat hesitate to say this because I'll probably be labeled as an
anti-government extremist or a member of the militia, but I believe that it states in the
Constitution that when this happens, it's time that we overthrow the government. I don't think
this necessarily means that it has to be done by force. In fact, I'm a strong believer that it can
still be accomplished at the polls. But when the government shuts off that option, it may be
time to knock sparks.
It's extremely dangerous, not just for me but for everyone, when the political Good Old
Boys Network in both parties controls the political system and the judicial system and their
decisions. What's even more alarming is the fact that the government is powerful enough to
even get to an individual’s attorney if necessary.
-145-
Now even though the local political and judicial system had proven beyond a doubt to
me that they were corrupt, I hadn't totally given up on the system. As far as I was concerned,
the only chance I had of ever turning things around was to make enough money so I could hire
a competent out-of-state attorney, someone whom they couldn't buy off, someone who wasn't
afraid to challenge the government, someone who couldn't be intimidated by them. Hopefully
we could then take this to a higher court.
I knew that this would be a formidable challenge, especially with the IRS waiting in the
wings to pound me at will. Even though I knew that the odds were against me, I decided that I
wasn't afraid of them. I refused to allow anyone, especially the government and the legal
system to defeat me when the only law I'd broken was not bowing down to them.
Now, before I tell you what I think of the extortionist psychos from the Internal
Revenue Service and demonstrate to you one last time that my melee with the IRS, besides
being a set-up, was illegal, bungling, unethical and nothing less than a political favor, I'm
going to point out to you what some other people including the press say about the IRS.
Let's start with the cover of Newsweek magazine, October 13th, 1997 issue: “INSIDE
THE IRS, LAWLESS, ABUSIVE AND OUT OF CONTROL.”
At the top of the article it states:
Victimization of taxpayers isn't just the isolated deviltry of a few agents. The IRS itself has
become a rogue organization, wielding it's awesome power under a cloak of secrecy.
The article goes on to say that nationwide, IRS abuses are the product of a badly dysfunctional
agency, a seemingly totalitarian financial regime where bullying personalities can find a place
to exercise unbridled power over peoples lives. In some cases taxpayers have been unjustly
imprisoned and even driven to suicide.
It continues to ask:
How could this happen in America? For decades IRS agents have had wide, almost
astonishing powers to enforce the tax code, unlike any other law enforcement officers, they
have a free hand to peer into and lay claim to bank accounts, pursue debt even after bankruptcy
and to decide, somewhat whimsically, whether you get to keep your home or not, all without
going through the courts.
Those powers were mostly held in check by congressional oversight and the IRS's own
rigid code of ethics. But since the 1970's, a post Watergate law ironically passed to protect
taxpayers' privacy has allowed the agency to shield itself from many inquiries into its activities.
So when the IRS came under pressure from Congress to show more efficiency, the agency
-146-
poured its energies into boosting seizures and case closures. But the IRS managers were
almost never held accountable for how they achieved these goals.
So twisted is the IRS hierarchy, and so top-heavy with managers protecting fiefdoms,
that even long-time employees are not sure who's reporting to whom. Problem resolution
caseworkers assigned to look into complaints actually fall under the authority of the managers
they’re supposed to be looking at.
The next article in the LP News states in bold print: “LP calls IRS ‘WILDLY
INCOMPETENT’.” The article goes on to say that:
Recently the Internal Revenue Service admitted it spent 11 years and a whopping
$4,000,000,000.00, 4 BILLION DOLLARS installing a new computer system that doesn't
work.
So the much feared federal agency will junk the entire multi billion dollar system even as its
assistant commissioner humbly admitted to Congress that the IRS lacks the "intellectual
capacity" to do the job correctly. This $4 Billion computer fiasco is just the latest in a long line
of IRS blunders, mistakes and embarrassments. Whether its incorrectly answering taxpayers'
questions or sending out bizarrely faulty penalty notices, the IRS has proven itself to be the
worst kind of bureaucracy--incredibly powerful but wildly incompetent.
For example:
* Nearly half of the 30 million penalty notices the IRS mails out each year are erroneous,
according to a study by Money magazine. In one case, because of a computer glitch, a barber in
Santa Rosa, CA, was notified that he owed the agency $4 Billion dollars in back taxes as were
3,000 other people nationwide.
* IRS employees who answer the agency's toll free hotline dispense incorrect advice at least
30% of the time, according to an internal audit. Of course, taxpayers who innocently follow
the erroneous advice given by bungling IRS experts could end up in jail or at the very least
getting one of those incorrect penalty notices.
* According to the General Accounting Office, the IRS has no idea how it spent 64% of its
budget in 1992 ($4.3 billion) and none of the agency's financial statements from 1992 to 1996
can be verified by GAO auditors. Here's an agency that requires American taxpayers to save
every scrap of financial paper but apparently has shadier accounting practices than the Mafia.
* The IRS's managers pressure employees to seize taxpayers' property so they can win merit
pay bonuses according to testimony before the Senate Commerce Committee. Agents in a San
Francisco IRS office even posted a notice on the bulletin board that said: "SEIZURE FEVER,
CATCH IT." The article went on to say that a minor mistake on the part of an incompetent
IRS agent can mean years of legal trouble, seized property, thousands of dollars in court costs,
psychological terror and even jail time for innocent Americans.
-147-
In another publication the headlines read, “CONGRESS INCREASES IRS BUDGET.”
Washington, DC. The IRS is a "troubled agency" that is "terrorizing innocent Americans and
wrecking our lives," Congress says, so why did it just vote to increase the agency's budget by
$600 million?
Politicians just voted to give the Internal Revenue Service $600 million more so IRS agents
can file more erroneous tax assessments, target more defenseless mom and pop businesses for
harassment, use more fake names to cover their crimes and drive more taxpayers to suicide.
Those are the kinds of tragic and outrageous stories that the Senate Finance Committee is
hearing from taxpayers, stories that are being corroborated by IRS agents wearing hoods to
protect their identities.
This week, America is hearing in graphic detail the crimes committed by the IRS. They are
also seeing Republican and Democratic politicians pretend to be outraged about how the IRS
breaks the law, tramples our rights, and rifles through our pockets. But just one week before
they held this public hearing, these politicians voted to increase the budget of the agency they
are now criticizing. If Congress wants to rein in the IRS why did congress give it more money
to terrorize more Americans and wreck more lives?
And while the hearings go on, the IRS continues to grow. It already has 120,000 employees
who are busy investigating, prying, fining, filing criminal charges and seizing property.
Last year alone, the IRS filed 750,000 liens against taxpayers, imposed 3,200,000 (3.2 million)
fines and seized 10,000 pieces of property. And the IRS is also busy keeping lists of
Americans who exercise their first Amendment rights by criticizing the agency according to
new testimony.
IRS historian Shelley Davis testified that the IRS illegally maintains files of so-called "tax
protesters" people whose only "crime" might have been to write a letter to a newspaper criticizing the IRS or the income tax. For IRS agents, "criticism of the IRS or the income tax
equals tax protester," she testified to the Senate Finance Committee.
Ironically, if that accusation is true, the IRS now considers several U.S. Senators criminals.
For example, the chairman of the Senate finance Committee, Republican Senator William Roth
said the IRS engages in "abusive and illegal acts" and Republican Senator Don Nickles said the
IRS has an "unbelievable power to wreck lives."
Yet despite all the harsh criticism, the hearings will end without any significant reforms to the
IRS. Once the cameras are turned off, not one dollar will be cut from the IRS budget, not
one IRS supervisor will be fired, and not one IRS lawbreaker will be sent to jail.
-148-
Politicians say they want to protect us from the government agencies they've created but don't
believe them. When these IRS bullies are finished testifying about their criminal acts, they will
take off their hoods and go back to work terrorizing American taxpayers. It will take more
than one grandstanding Congressional hearing to make politicians realize that the only
way to protect us from the IRS is to abolish the agency.
These articles about the IRS are not only carried in national magazines, they’re in your local
newspapers. The Toledo Blade has printed many articles about the IRS. For example, in their
June 6th, 1996 edition there was an article carrying the Headlines, “IRS FAILS AN AUDIT OF
ITS OWN FINANCES.”
WASHINGTON (AP) A congressional audit of the Internal Revenue Service asserted
yesterday that the agency that scrutinizes taxpayers' finances cannot properly keep track of the
$1.4 trillion it collects each year. "The agency that is so strict on the way Americans keep their
books cannot itself pass a financial audit," complained Senator Ted Stevens (R. Alaska)
chairman of the Governmental Affairs Committee.
Mr. Stevens, reviewing the fiscal 1995 audit by the General Accounting Office, raised the
possibility of Congress appointing an outside control board to run the IRS, like the board
overseeing the District of Columbia government.
In the House, Rep. Jim Lightfoot (R. Ia.) chairman of the appropriations subcommittee
controlling the IRS budget said an outside board would " be something worth considering."
Management has been a problem there, he said. The GAO audit said "fundamental persistent
problems remain uncorrected" for the fourth year in a row. It said the IRS:
* Cannot reconcile the accounting records it keeps on individual taxpayers with the $1.4
trillion in revenue it collected or the $122 billion in refunds it paid.
* Cannot substantiate the amounts it reported collecting for various types of taxes-income,
Social Security, and excise.
* Cannot verify a significant portion of its $3 billion in non payroll spending.
* And cannot determine the reliability of its $113 billion estimate of overdue taxes owed.
On September 17th, 1997 the articles headlines were "GOP TARGETS IRS FOR REFORM,
Surveys, letters cite ‘abuses’.”
WASHINGTON (AP) Seizing on allegations that the IRS has abused taxpayers and wasted $4
billion on a computer project, Republicans are sending out anti-IRS surveys and fund raising
letters.
-149-
"With your immediate help today, we can virtually abolish the IRS as you know it", the
chairman of the National Republican Senatorial Committee, Mitch McConnell of Kentucky,
said in a letter to thousands of GOP faithful-- current and potential donors--as investigative
hearings begin in the House and Senate. Senate Majority Leader Trent Lott of Mississippi and
House Majority Leader Dick Armey of Texas have sent out similar fund-raising pleas.
In addition, the Senate finance Committee will hold hearings later this month on its
investigation of IRS collection abuses while the Joint Committee of Taxation is examining
alleged IRS harassment of conservative nonprofit groups. "Our six month long look at the IRS
shows a troubled agency with widespread, serious problems". Senate finance Chairman
William Roth, Jr. (R, Del.) said.
Then again on September 26th, 1997 the article in the Blade was,
ACTING IRS COMMISSIONER APOLOGIZES TO TAXPAYERS
WASHINGTON (NYT) The acting commissioner of the Internal Revenue Service issued an
extraordinary public apology yesterday to four individual taxpayers - and, by extension, to all
American taxpayers for the severe mistreatment at the hands of agency officials.
The tax official, Michael Dolan, promised immediate changes to eliminate incentives for
misconduct and make the IRS more responsive to public complaints.
At the conclusion of three days of hearings on IRS abuses before the Senate Finance
committee, Dolan said that he was deeply troubled by the charges leveled against the tax
agency this week by taxpayers, current and former IRS officials, and outside watch dogs.
Yesterday's session featured testimony from five IRS agents and one former agent, THEIR
IDENTITIES CONCEALED BY FABRIC COVERED SCREENS AND THEIR VOICES
ELECTRONICALLY ALTERED. Their testimony included the following allegations.
* Agency workers browse through tax returns to snoop into the finances of celebrities,
relatives, and prospective dates.
* IRS agents are judged by their total tax collections, no matter how poorly documented.
* Managers cover up abusive behavior by collection agents.
* Revenue officers consider all tax debtors "crooks or flakes" who deserve no sympathy.
Again on September 27th, 1997 a Blade article’s headline read, “IRS AUDITS OWN
AGENCY ON HANDLING TAXPAYERS.”
Then again on September 28th, 1997 an article’s headline was, “WHISTLE-BLOWER SAYS
TAXPAYER RIGHTS ABUSED. AGENCY GOES AFTER CITIZENS WHO ‘SIMPLY
CAN'T FIGHT BACK’.”
-150-
WASHINGTON (AP) The star of the Senate's IRS inquiry was a Houston woman who put her
career on the line by describing, in vivid terms, something terribly wrong in the tax collection
agency.
"Many agents are encouraged by management to pursue tax assessments that have no basis in
law from individuals who simply can't fight back," Jennifer Long told a stunned Senate
Finance Committee hearing. "I do feel taxpayer's rights are being violated".
Then on September 30th, 1997 a Blade article headline read, “CLINTON REJECTS
REVISION OF IRS.”
The next article I believe came from the Wall Street Journal. The reason I say
“believe” is that someone left a clipping from a newspaper on my desk that looked like it come
from that paper. The article said:
IRS WITNESS AUDITED
Just two weeks after Delaware contractor Tom Savage told a Senate hearing the IRS was trying
to demand $50,000.00 that Justice Department lawyers agreed he doesn't owe, Savage got an
audit notice. "They're harassing me,"
The next article comes from, THE OXFORD CLUB. The article read:
GIVE US TAX REVOLUTION, NOT "REFORM"
Dear Member,
In December 1993, U.S. District Court Judge Jack Weinstein of New York said a much needed
"NO" to the Internal Revenue Service. He ruled that Brooklyn retiree Lawrence McCormick
could not be punished with a $500.00 fine (as the IRS demanded) for filing "a frivolous
return."
The alleged frivolity? Mr. McCormick added the words "under protest" after his signature on
his 1992 income tax form. In all other respects his form 1040 was correct. The court held the
First Amendment guarantees citizens the right to protest taxes, saying: " A taxpayer need not
suffer in silent acquiescence to a perceived injustice."
I hope Citizen McCormick drew satisfaction from the recent U.S. Senate Finance Committee
hearings on IRS abuse of taxpayers. I did.
-151-
The senators called the IRS to task, and the tales from the bureaucratic crypt were lurid.
If you've ever had dealings with the IRS, the stories struck home: agents promoted not on
merit, but on total collections squeezed from taxpayers; clerks snooping freely through files of
relatives, prospective dates and random celebrities; managers covering up blatant abuses; misprogrammed computers spewing forth false tax dunning notices. In sum, a taxpayer-bedamned attitude that views us all as crooks or flakes deserving no mercy.
The Senate evidence proved (for all of us to see) IRS insensitivity and inflexibility--a
pervasive pattern of sheer arrogance and malicious misuse of authority. Over the years, we've
given you numerous examples of this cavalier IRS attitude. But mark my words: although the
IRS tax inquisition may slow a bit under political heat, only drastic, fundamental tax reform
will end this agency's perversion of government power.
After all, IRS tax drones didn't write the 9,451 pages of the Internal Revenue Code.
That feat was accomplished right up there on the same Capitol Hill where legislators held these
gory hearings. A near century's worth, if "worth" is the correct word, of Congressional
politicians stitched together this tax monstrosity. They handed out the goodies and tax
loopholes galore, spending their merry way to repeated re-election.
It was our present "conservative" Congress that enacted the so called " Tax Payer Relief
Act of 1997." That new law does indeed give some needed relief. It also adds 285 new
sections and 824 amendments to the tax code. As Oxford Club tax adviser Vernon Jacobs
rightly says, Congress goes right on using the tax system to micro manage our lives. Their tax
gimmicks manipulate us to accept government social objectives and penalize us if we don't go
along. And in our struggle to comply, we're forced to pay for professional help to get through
the paperwork thicket and stay out of jail.
Face it, IRS taxpayer abuse is only one nasty manifestation of the statist elitism that
thrives in Washington, D.C. All these so-called experts see government as the moral
embodiment of the collective good. They always know better that we do. Give them the
power and the money--our taxes--and they'll tell us just what we must do; liberty and freedom
be damned.
Everywhere you turn you can see this statist attitude. In 1960 the government spent
about 30% of gross national income. By 1980 that percentage jumped to 42.5%. After more
than a decade of supposed deregulation, reform and privatization, government now takes 45%
of our national wealth. Don't you believe for a second that big government is dead.
You bet the IRS has gotten out of hand. It's because their hands are so deep in our
pocketbooks that everyone notices and protests.
-152-
To top this off I received two different letters from Congressman Phil Crane and The
American Conservative Union. The first letter had the headlines in bold print; “CAMPAIGN
TO ABOLISH THE IRS.” Attached to the letter was a petition they wanted me to sign. It
read, “ABOLISH THE IRS CONGRESSIONAL PETITION.”
Dear Member of Congress,
I strongly urge you to either abolish the IRS or radically reform it and reduce its power, its
reach and control over U.S. taxpayers.
It's an outrage that our government forces us to spend hundreds of hours keeping financial
records, studying tax rules and filling our tax forms. Millions of people spend thousand of
dollars on tax accountants and lawyers to protect themselves from their own government.
It's time to do away with the IRS and its 115,000 employees, its 7 1/2 Billion dollar budget,
and its 4,000 pages of complicated, outrageous rules and regulations. I urge you to become
active in the effort to completely overhaul our tax system by making taxes fairer, simpler and
lower--and effectively abolishing or dismantling the IRS. The American Conservative Union
will keep me advised on your progress. [Both letters also asked for a donation.]
I didn't need to read any of these articles or have some Congressman or Senator tell me
how abusive the IRS is. I knew that from first hand experience! The reason the IRS was
auditing me in the first place was nothing less than a political favor meant to punish me for
continuing to fight back against the local government.
For example, when I first went to Dennis Strong’s office and was given a copy of the
check Art had forged and stolen, then told that Art had lied to me about the Perrysburg and the
Rossford Landfill cases being in the Court of Appeals, I didn't ask, “How much money can I
sue him for?” But said, “Let’s call the son of a bitch and find out why he did it.” Then after I
heard Art admit over the phone that this information was correct and had him offer to pay me
$41,166.90 to forget everything, I immediately refused to accept his money because it wasn't
Art or his money that I wanted. I wanted the people that bribed or paid him to do this, and
believe me they knew that.
Don't think for a moment that Art didn't call and make it clear to his political confidants
that I had offered to let him walk away from this clean if he'd give them up and testify as to
who paid him or what they were holding over his head to make him do this and why. I
guarantee you, at this point the Political Good Old Boys Network knew that they had to finish
me off, for once and for all, in order to protect themselves.
That's the entire reason for the IRS auditing me, the Political Good Old Boys Network
needed someone who could financially finish me off and keep me in that condition for years to
-153-
come. Who better than the IRS to do that? This way they could make sure that I would never
have the necessary resources to be able to fight back or ever get to them. As far as Art James
was concerned, they'd just make sure that their friends in the prosecutor’s office wouldn't
prosecute Art. And if I decided to sue Art, they'd make sure to appoint one of their political
cronies to ensure that I'd lose that case too.
Now even though I knew why the IRS was doing this to me, I wasn't afraid of them
auditing me. I hadn't done anything wrong so as far as I was concerned, let them audit away.
They weren't going to find anything, so what could they possibly do to me?
Unfortunately I never knew that when you dealt with the extortionists from the IRS you
didn't have to do anything wrong for them to be able to crucify you for life. Even though I'd
heard horror stories about the IRS and how they destroy innocent people’s lives, for some
reason I thought that they were just that, stories. Wow, was I ever wrong. The IRS isn't only
the law, these psycho bastards are above the law.
To start with, when the IRS decides to audit you they don 't even have to give you a
reason why, they just do it regardless of what you say. And if you try to stop them, they'll use
force. If you’re brave enough to stand up to them and question them they become the more
abusive and crazy.
When the IRS agent first came into my office and poured through my records he
refused to answer any of my questions. He told me that he was there to ask the questions not
answer them. Now who does the IRS think they are, God? I think that if you’re charged with
a crime or if you’re questioned about a crime, you will at least be told why and have your
questions answered. Hell, as crooked as Rossford was, they at least told me what they were
setting me up for. But the IRS? They don't have to tell you squat.
Then the IRS agent went back to IRS central and some IRS employees decided that I
was guilty without ever hearing my side of the story. As far as I'm concerned, that's the same
as having a policeman come to your house and question you about something without
explaining why, then going back to the police station and deciding with other police officers
that you’re guilty and they will decide your punishment. Then to top that off, the police then
get to execute you. What the hell kind of system is that?
Now I don't mean to single out the police, but imagine for a moment being stopped by
the police and accidentally saying something they didn't like, or that they didn't like the way
you looked, and they were able to decide the charge and the punishment. You wouldn't be able
to build enough jails.
-154-
When my C.P.A. and I notified the IRS on numerous occasions in writing that I
disagreed with their assessment that some of my subcontractors were employees and that I
wanted an appeal, they told me NO. What Constitutional law could possibly give the IRS
psychos the right to accuse me, find me guilty and execute me without giving me a chance to
answer my accusers in front of someone neutral? At least Rossford, Perrysburg and Toledo
had to hold their rigged and crooked trials. But not the IRS. By some freak law, the IRS is
allowed to accuse and execute you--no trial necessary.
What's even more bizarre is that our politician and judges allow this to happen fully
knowing how inaccurate and abusive the IRS is. Hell, the IRS can't even keep accurate records
of their own money. So how could they possibly have the right to question ours?
Then when I look at what the IRS has been able to do to me and my families without
ever giving me a chance to dispute their decision damn near makes me want to purchase a
weapon and stand my ground. When do you say “enough is enough” and draw the line?
Fortunately, I don't think it has to come to that. I think they can be beaten legally, and the only
way to do it is to force our politicians to put the IRS out of business, because they’re not going
to do it on their own.
Now I wanted to outline to you just how literally crazy my encounter with the IRS has
been, but when I attempted to summarize it, it turned into another 50 pages--there were well
over 100 separate incidents. So to give my best attempt to illustrate to you that what I've said
about the IRS is true and accurate without prolonging the issue, I've chosen to just list the
majority of incidents. Now once again you be the judge.
Before I go any further I want you to remember that all of this happened without the
IRS ever giving me a chance to question or appeal their assessments. When I did get the
opportunity in bankruptcy court, what did the IRS do? They threatened me.
Let's start with the IRS audit, then the IRS assessment, then my letter to the IRS
disagreeing with the assessment and asking for an appeal. Then, instead of allowing me the
appeal, the IRS sent me another assessment. Then I send them another letter disagreeing with
the assessment and asking for an appeal. Then I receive a letter from the IRS stating that they
received my letters and will look into it. Next I receive an “Urgent Payment Notice” from the
IRS threatening to seize my property and or wages and assets. Then the IRS sends several
more threatening letters. Then once again I send another letter disagreeing with the assessment
and asking for an appeal. Once again the IRS refuses to allow me to appeal and instead seizes
my bank account. I send another letter to the IRS asking for an appeal. Once again the IRS
refuses to allow me an appeal and instead takes my wife’s tax return, fully knowing that she
had nothing to do with this. Then I send the IRS a copy of the Maumee Court decision. The
IRS refuses to allow me the appeal and instead seizes my high cube truck. Without a choice, I
-155-
meet with the IRS and agree under protest to pay them $8700 to get this over with because the
IRS said that's all I owed. I sell Iiams Painting & Drywall business because of the IRS and
give them $8700. The IRS lies again and takes the money, then assesses me another $30,000.
Next, the IRS comes to my house and threatens me, places a lien on the $25,000 owed to me
from the sale of the painting and drywall business and harasses the new owner to the point
where he refuses to pay me the $25,000 he owes me. Next the IRS puts a lien on the
ShuffleBowl patent and threatens to sell it. Once again I disagree with the IRS assessments
and the fact that they have not allowed me my appeal rights. But this time I do it through
attorneys. And I also received the help of Congressman Carl Pursell’s office. Remember all of
this happened without the IRS ever giving me the opportunity to appeal their almighty
decision.
Now after the IRS is able to crush my will and ability to remain in the painting and
drywall business they go as far as to destroy my ability to collect for selling the business. On
top of this, after the financial devastation the IRS is able to create in my life they decide to
create the same devastation in my marriage by seizing my wife's tax returns, fully knowing that
she had nothing to do with this.
Then and only then do the psychos from the IRS finally agree to give me the right to
appeal their assessment under the conditions that I give them an additional $3000 up-front and
pay them $500 per month until the appeal. Next, I inform the IRS that the Attorney General of
Ohio agreed that my subcontractors were subcontractors and not employees. Then my C.P.A.
and I go to the IRS appeal hearing where the amount of their assessments range anywhere from
$30,000 to $129,000. And without giving me any logical explanation or reasoning of why,
only a small number of my subcontractors are considered as employees. The appeals officer
offers to settle for $15,000 and since I had already given the IRS $7,000 waiting for the appeal,
all I owe is $8,000. I refuse to settle and under the advice of my C.P.A. I hire a tax attorney. I
receive a notice from the IRS stating that I have overpaid my taxes. Now with the help of the
tax attorney the IRS is offering to settle for $2,995 instead of $8,000. After a lengthy debate
and under the advice of my tax attorney I agree under protest to pay the $2,995, with the right
to fight the IRS at a later date when I can afford to. After I agreed to pay the additional $2,995
the IRS psychos decide to raise the amount by another $5,000. Once again after a lengthy
debate and under the advice of my tax attorney I agreed under protest to now pay $7,995, with
the right to fight the IRS at a later date. Then once again the IRS psychos decide to raise their
assessment another $30,000. Then, through my tax attorney I tell the IRS to shove their lying
extortionist agreement and I'll see them in court. At this point I'm told by my tax attorney that
financially I have to file bankruptcy in order to stop the IRS from selling my patent, and that
bankruptcy court is the only court I can afford to fight the psychos from the IRS in. Next the
IRS places a lien on my wife’s paycheck at work, which could have cost her her job, fully
knowing that she had nothing to do with this. It was just one more way the IRS had to apply
pressure on me to submit to their extortion. And if the IRS's actions happened to destroy my
-156-
marriage, that 's the price the IRS felt I had to pay for standing up to them. Next the IRS sends
me several more notices of overpayment. Then I had to file for bankruptcy protection in order
to stop the IRS from selling my patent. Then I receive more notices of overpayment of my
taxes from the IRS. Next the psychos from the IRS lose my file again. Then I receive a notice
from the Toledo office of the IRS that I owe $35,000 and at the same time I once again receive
several more notices from the Cleveland office of the IRS notifying me of my tax overpayment.
Then comes my first confrontation with the IRS in bankruptcy court when I explain to the
court that I'm there because of the corruption in the local government. Next, supposedly was
my hearing against the IRS where I was finally going to be able to tell my side of the story to
someone other than an IRS agent.
Now how does the IRS handle my only fair and impartial hearing in front of a federal
judge? Do they send their best federal tax attorneys to court to explain why the IRS made
these assessments against me and allow me the opportunity to question how the IRS came to
the conclusion in the first place that only a small part of my subcontractors were employees?
Remember, it was a federal attorney against me, because the IRS made sure that I couldn't
afford a competent tax attorney, which meant that I was going have to argue my side of the
case myself. And I'm no attorney. So how did the IRS handle this hearing? The sons of
bitches threaten me. The IRS attorney called my bankruptcy attorney and explained to her that
if I showed up to court and presented my side of the story, they were going to triple their
assessments against me.
Does this sound like something the government would have to do if they had a solid
case against me? I didn't think so but I couldn't afford to take the chance and they made sure of
that. So far the IRS had been able to literally destroy my family, marriage, two businesses, my
income, take my bank accounts, my truck and my patent. Now ask yourself what they would
be able to do to me if the amount tripled. Financially, they could destroy me for life and I'd
never be able to dig myself out of this hole. And the IRS would just keep coming back for
more. At this point I had no other choice but to agree to pay their extortion money.
Apparently it wasn't enough that the IRS cheated me out of my only opportunity for a
fair hearing and my means to pay their asinine assessment. They chose to continue their
onslaught against me.
The next brilliant move by the IRS really baffled me. After all the threatening letters
and notices the IRS had sent me, they sent me a letter asking me if my address was my correct
address. Then their next letter asked me if my name was my correct name. Then their next
letter verified that my name was my correct name. Wow. Only the government can be this
brilliant and stay in business.
-157-
Well, the IRS then decided the next step of their continuing onslaught would be to sell
my patent to the ShuffleBowl game on June 20th, 1995. I made several attempts to buy the
patent back from the IRS psychos but they would not allow that. I'm probably lucky they
wouldn't because knowing how the IRS operates they would take my money and sell the patent
anyhow. That's how they do things at the IRS. They'll lie and double-cross you in a heartbeat
and there's nothing you can do about it.
Then immediately after the IRS sells my patent for the huge sum of $600 I pay another
attorney to negotiate a payment agreement with them for the balance. After the attorney
informs me that he and the IRS have made an agreement I follow his advice and send the IRS
a certified check for the agreed-upon amount. The IRS's response to this agreement was to
double-cross me again. The IRS decides to keep the check and file a tax lien against me at
work. In other words, the IRS was going to start taking the bulk of my paycheck until they
extorted whatever amount they deemed necessary.
Well it wasn't enough that the psychos from IRS had put me out of two businesses and
made me go to work for someone else. Now they were going to take my paycheck. If that's not
the epitome of a low-down, back-stabbing double-crossing son of a bitch I don't know what is.
These psychos don't know when to quit. They just keep on coming and coming and coming.
Now that the IRS finally has me where they want me, working for someone else instead
of myself, I hire another C.P.A. who is an expert in dealing with the psychos from the IRS and
he makes another agreement with the IRS. Before the agreement could be put in writing, the
IRS double-crosses him, changes the agreement, and keeps my monthly commission check.
Then Lenna Kirby from the Toledo office of the IRS decides to flex her muscles again and
calls me personally, threatening that she was going to keep taking my paycheck until I decided
to do what she said when she said it.
Since there was no chance of that happening I requested that Lenna Kirby call and
threaten my C.P.A., instead of me. From now on he would be handling everything. After Matt
fought furiously for another month with Lenna Kirby who refused to go along with the
payment agreement, an IRS supervisor went over Lenna's head and reinstated the agreement.
Now, after this battle with the IRS and Lenna Kirby is supposedly over for the moment,
the next brilliant thing the IRS does is send me a refund check for $399. Then I receive a
notice from the IRS stating that I owe them money for 1992. Next, I receive another notice
from the IRS that I overpaid my taxes for 1992 along with another refund check for $139.48.
Now, each time I received a refund check from the IRS psychos I contacted Matt and
asked him how this could be happening. One office of the IRS says I owe taxes and another
office of the IRS sends me refund checks. My question to Matt was, if the IRS was that
unorganized couldn't we use that against them or just deal with the IRS office that was sending
me refund checks? Well when Matt got into this a little deeper and requested a copy of my
-158-
files from the IRS, they told him that they lost them again. Almost three years later, the IRS
still hasn't provided those records to Matt.
The next notice I received from the IRS stated that my taxes were paid in full and there
was no further need for Matt to contact them. Granted, this was the notice that I'd been
waiting for for years, but I knew from past dealings with the IRS psychos that it wouldn't take
long for the IRS to change their minds and come back for more.
As a matter of fact, I knew that their notice meant nothing because the IRS hadn't
canceled their extorted right to automatically withdrawal $200 a month from my bank account.
They just forgot to, or at least that's what I thought.
The next notice I received from the IRS was a notice that I owed them $2,800. $1,400
was for the seven payments that they forgot to take and the other $1,400 must have been a
penalty because they forgot to take it. Who on earth besides the IRS could be this arrogant and
get away with it? Now even though Matt once again got this straightened out, the point is that
the IRS still tried. Oh, by the way, Matt told me that the IRS didn't forget to take the money,
they lost the agreement. And don't forget, every time I have to have Matt straighten out these
problems with the IRS psychos it costs me more money.
Now, to this very day I am still fighting the IRS. Just this past year, I've received more
threatening letters from the IRS. I had several more IRS liens levied on my wages and they just
don't quit, even though to this day they still can't find my files.
Chapter 10
Before you read further, I want to thank you for spending your hard-earned money to
purchase this book and taking your time to read it.
I want to be up front with you and admit that I wrote this book out of pure anger. Yes, I
am just that upset about my dealings with the corrupt side of government and the legal system.
-159-
A person can only be beaten on so much before he or she breaks, or gets to a point where it
doesn't hurt anymore. Some then decide to fight back at any cost. I have chosen to fight, and
do it within legal boundaries.
In case you feel I'm too bitter about all this, take a moment and ask yourself truthfully,
“What you would have done if you had been in my place?” Granted, unless you've gone
through something like this yourself it would be hard for you to understand why I'm this angry.
But take my word for it, if you had, I don't think you'd feel any different.
My way of dealing with this anger was to write this book. I plan to continue to fight
back until I've proven just how corrupt the government really was, and probably still is. Then I
want those involved to be punished for their corruption. I want everything, and I mean
everything, back that the Government stole from me. As far as the IRS is concerned, I plan on
doing anything and everything I possibly can to legally put the IRS OUT OF BUSINESS. I
don't care if it takes the rest of my life to do it.
Possibly the most important thing I want to say to you is that I believe, even after what
I've been through, that it’s not too late or impossible to turn our government around and make
it work for us again; without taking away so much of our hard-earned money and without
canceling any more of our rights.
I know this may sound strange coming from me--someone who's had the corrupt side of
government and the judicial system literally stomp on him for twenty five-plus years, but it's
the truth. This fight I've had with the government and the IRS has only made me realize the
drastic need for change in our political and judicial system, and the importance of doing away
with the Internal Revenue Service before they take everything.
Believe me, there's a much better and less abusive way of funding the government than
the tax system we have now. If you look back at the history of our great country, for the
majority of our existence we didn't have an income tax or the extortionist IRS, and in that
period we turned out to be the greatest, most productive nation and people on earth. We set the
standards that made the rest of the world envious.
In case you’ve asked yourself why I told you what happened, the answer is: if I didn't,
get everything in the open, both the government and legal system would just continue doing the
same corrupt things they've been able to do to me over the past twenty-five years. And it
wouldn't stop there, either. As long as the IRS is able to do whatever they want to me, I'll
never see the end of them, because one way or another they'll make sure that I'll never be able
to pay them off.
-160-
So as far as I'm concerned, the only way I'll ever have a chance of receiving a fair shake
from the government, the legal system, or the IRS, is to get this book out and find an attorney
who can't be bought off; one who’s not afraid of them. By keeping everything out in the open,
hopefully the government won't be able to cheat as easily as it would if it were able to keep
everything within its own little circle, as in the past.
Don’t think I have just sat around complaining about the government. I have literally
tried everything possible to work through the system for the past twenty-five years to get this
nightmare straightened out, and it just hasn’t worked. Based on my experience, I believe the
only way we're ever going to keep the government and the legal system half-way honest is to
make sure that everything they do is kept out in the open for everyone to see. And even that
doesn't work all the time.
The government and legal system has proven to me, several times over, that they’re not
averse or hesitant about doing whatever it takes, legal or illegal, to win. To get away with it
though they need to keep their corruption low-key and amongst themselves. As for the IRS,
from what I've seen and experienced, there isn't anyone or anyway to keep them under control.
They do what they want, when they want, to whomever they want. The only way the IRS can
be controlled is if they don't exist.
One of the biggest lines of bull our politicians and government will ever try to feed you
is that they've reformed the IRS. Take my word for it, there is no such thing as a friendlier
more helpful IRS. The IRS is nothing less than an extortionist with a license issued by the
government to take your money, any way they can, force included. I can assure you that if the
government, the legal system or the IRS wants to make your life a living hell, they can and
will, especially if it means saving themselves.
What does this have to do with you? We both live in the same country, supposedly
under the same laws. I could say that if they can do it to me, they can do it to you. But I’m
going to take a different approach.
I want to remind you here though that I never once went to any government entity
looking for any kind of trouble, let alone a fight. All I did was to attempt the American dream
to be independent and in control of my own destiny. Yet when I achieved that by building
three successful businesses, because of some crooked politicians, judges, lawyers and the IRS,
these dreams-turned-reality were crushed, several times over.
Instead of legally prospering, all I ended up with was a very ugly extended experience
with several different branches of the government, including the legal system. Each time I
encountered just a little more corruption and a little more abuse than before. They all had one
thing in common though, self-preservation at any cost, as long as the cost was not theirs.
-161-
One of the most frightening lessons I learned going through this struggle was that our
government representatives, at all levels, believe that our constitutional rights are written in
pencil, and they’re more than willing to take our their erasures whenever they think it’s
necessary and to their benefit.
Isn’t the sole purpose of our government and our legal system to protect and serve us?
In fact, that’s the only reason for its existence. The government is supposed to work for us-not against us! Given my circumstances, I’d have to say that we can’t go to either the
Democrats or Republicans for this protection, because they’re the very ones who corrupted the
system in the first place. They’ve proven, time and again, that neither party cares about you or
me. Their members are serving their political party and their own personal agenda, and will do
whatever it takes to stay in power, even if it means taking every dime you and I earn. Do you
think I’m exaggerating about the government taking all our money in taxes? They’re almost
half-way there now and still want more!
I quickly learned that in our legal system you only have rights if you can financially
afford them; constitutional rights included. I guarantee that if you don't have a ton of money to
fight the government with, you’ll never see the light of justice, because everything they do will
be rigged in their favor, with your tax dollars paying them to do it.
Well, after attempting to fight the government for years by their rules and through their
corrupt legal system, I've come to the conclusion that asking for their permission just won’t
work. Neither party will allow change without putting up a fight. Fortunately though, I believe
the battle can still be won. If any positive changes are going to be made, we have to legally
demand that the politicians make them, because there's no way they're going to do it on their
own.
If they have it their way, they’re going to control your life from the cradle to your grave.
Even when you die the government doesn't give up, they tax everything that you've managed
to accumulate over a lifetime. And remember, you've already paid taxes on this money many
times before!
I don't mean for this to be a blanket indictment of the government or every politician,
and by no means am I saying that everything they do is corrupt or criminal, even though my
past and present experiences with them says otherwise. Still, the only criterion I have for
placing my trust in our government is the effect it’s had on my life, and the majority of what
happened makes no sense to me. Worse, by law and with the threat of imprisonment I’ve had
to give the government almost half of every dollar I earned for a system I no longer trust or
believe in.
-162-
I don't know about you, but I question why I allow the government, at all levels, to take
so such of my money. I said “allow” because I usually don't have a choice in the amount of
taxes I pay. The government usually passes or raises the tax and I'm stuck paying it, like it or
not.
Why is this? Is the federal government, or any other level of government, or their
politicians and bureaucrats better at managing my money than I am? Looking at their past and
present performance, I sure don't think so.
The government and our politicians may say that I don't understand the world of high
taxes and the reasons they do what they do because I'm not as politically educated as they are.
Once again I have to say, “they’re full of it.” I, along with most other Americans,
understand all too well what they’re doing. That's one of the major reasons most Americans
don't even bother to vote anymore. It never took me, or most other Americans thirty to forty
years to stop spending more money than we took in, yet that's how long it took our federal
politicians. And they wonder why most of us don't trust them!
Then these financial wizards took our money and mismanaged it to the point where
they have our country, you and I that is, so far in debt that we have no idea when, if ever, we'll
see the light of day on that debt. To top that off, it took them nearly four decades to stop
spending more of our money than they took in.
You tell me, who on earth besides the government would you allow to take so much of
your money and grossly mismanage it without stopping them. Would you allow your husband
or wife, brother or sister, mom or dad, aunt or uncle, friend, accountant, CPA, or anyone else
you know, let alone someone you don't know, take your money and throw it away? No you
wouldn't, you'd stop them one way or another. And it sure wouldn't take you thirty to forty
years to do it. As a matter of fact, most people I've met would physically fight you before
they'd allow you to take their money and throw it away.
There are far too many failed government financial programs and spending sprees for
me to cover in this book, but in my opinion the most devastating program they ever came up
with was the gross overcharging of taxes, especially the income tax.
With all the different taxes taken by all the different levels of government taxing us,
we're giving them approximately half of what we earn. That means you and I have to work
half the year--six months--to fund a government that to me is financially and morally out of
control.
-163-
I'm not too old to remember when one parent could go to work and make enough
money to support a family comfortably. They weren't rich, but were middle-class, which was
fine with most people. But now with the taxes as high as they are most families find it necessary for both parents to work full-time jobs just to make ends meet and stay middle class.
If you happen to be one of the people who really wants to get ahead in life, if you work
for someone else you find yourself working to oblivion. If you’re an entrepreneur and attempt
to start a small business, you really find the deck stacked against you. Besides dealing with the
sky-high personal taxes, you’re hit with more government regulations than you can
comprehend and more taxes. It makes you wonder, “What's the government trying to do, crush
the ‘American Dream’ and our goals of doing better for ourselves and our families?”
I’d guess the primary reason most American people work so hard and for so many
hours is that they want a better life for their families and themselves. They want their children
to receive a better education in a safe environment--one without gun detectors. They want their
children to grow up in a better home, a better, safer community and they want their children to
live in a better world, not a more dangerous one. But most of all, I believe that they want their
children to achieve more and to get more out of life than they did, not less.
I don't want this to sound like I'm saying that everyone I know dislikes his job. On the
other hand I don't think they work as hard and as long as they do for the love of work or for the
love of paying ridiculously high taxes to a bloated, financially mismanaged government.
One of the most devastating effects of the government’s high tax program is that we
end up so stressed-out in our effort to get ahead in life that it ends up destroying us along with
over fifty percent of our marriages and families.
With this huge tax burden hanging over our heads and both parents having to work we
end up shipping our kids out to day care centers, schools and sitters for more time than we have
them. I personally don't believe that most people are too happy about the fact that strangers are
raising their children more than they are. I know that I'm not. You don't know what their
beliefs are, their upbringing, their morals or principles and yet we're forced to allow these
people to assist in raising our children.
I look at my situation: there's my ex-wife and I paying top dollar to put our eight-yearold daughter Lauren in the best facilities possible. But there Lauren is, basically putting in as
many hours as we are and it makes me mad as hell. And there's the government and the
politicians scratching their heads wondering why so many children are violent and on drugs
these days. Get a clue! Children aren't happy with this scenario either.
-164-
People are upset about living their lives under these conditions. People are tired of
paying high taxes to a government run by politicians who they don't trust or believe in. And
they’re disgusted with a government that takes away their ability to get ahead in life while
destroying their family.
In case the politicians think they’re making the world a safer and better place for me to
live in and raise a family with my money, they better take another look. The last time I was out
in the world it was anything but a safer place to live. Look around: people are placing steel
bars on their doors and windows, they’re not taking them off.
I will agree that we do have to fund the federal, state and locals governments, especially
when they understand and operate within the Constitution, which from my experiences is a rare
occasion. The key to this is that we have to take control of the government, the politicians and
the legal system at all levels. We have to start telling them exactly what we want and what we
expect of them. If they don't do it, we fire them!
I know this may sound a little old-fashioned, out-of-date or conservative to some
people, especially politicians, but I've always been a firm believer that when a person takes or
accepts a position of leadership, they’re supposed to perform as a leader.
When it comes to the leadership of our government, the politicians are supposed to be
leaders. They’re supposed to be leading our country for the advancement of every American,
not just the people, special interest groups or foreign countries who can afford to buy them.
They’re supposed to be above reproach and be the most honorable, ethical and accountable
people in the country, not the least.
Unfortunately for American people, most of today’s politicians are not only scraping
the bottom of the barrel, they've embedded themselves in the bottom and continue to burrow
deeper.
The moral point of this is that if the politicians expect the American people to be
honest, truthful, hard-working and financially responsible, then by God the government and the
politicians should be. They’re supposed to set an example, first for the American people, the
backbone of our great country, then for the rest of the world. Unfortunately, the example they
set is the exact opposite of what it should be.
If you think that I’m wrong about the government’s gross mismanagement of our
money, read the newspaper or watch the news. For example, on February 2, 1998 one of the
front page headlines in the Toledo Blade read "NATION FAILS ITS 1ST AUDIT", Report:
Billions not accounted for.
-165-
The article went on to quote Senator Fred Thompson of Tennessee, Chairman of the
Senate Governmental Affairs Committee as stating that the federal government failed
miserably. "We are spending almost $2 trillion a year and managing a $850 million loan
portfolio based on erroneous or nonexistent information. It means basically that we don't know
what the government's assets are, we don't know what the government's liabilities are, we don't
know what it costs to run the government and we don't even know how much we're paying out
in fraudulent payments".
The agency which reviewed the financial statements prepared for twenty-four major
agencies said it showed that billions of dollars in government transactions and property can't be
properly accounted for.
The article ended with House Majority Leader Dick Armey stating that "If any small
business owners followed the business practices of the U.S. government, they'd quickly find
themselves in jail.
The article I just used as an example is all too familiar to the American public. It’s a
common occurrence. If the article says one thing, it’s that the government has far too much of
our money. It’s bad enough when they can't even keep track of it, but worse when you learn
that they’re more willing to throw our money away than ever give it back to us.
Another example, on March 19th, 1998 an article appeared in the Toledo Blade with
headlines in bold print stating, “Pentagon errors cause continued spending abuses.”
The article went on to state that the Pentagon paid:
* $714 each for 108 electric bells previously priced at $47.
* $5.41 for each of 1,844 screw thread inserts, compared to
a previous price of 29 cents.
* $1.24 for each of 31,108 springs previously priced at 5
cents.
* $75.60 for each of 187 set screws previously priced at 57
cents.
* $403 each for 246 actuator sleeves priced earlier at
$24.72.
After reading articles like these on a daily basis in newspapers across the country or
watching the news produce daily segments like "The Fleecing of America" the politicians and
government still have the nerve to say that they don't understand why the American people
don't trust them anymore. Give me a break!
-166-
To make matters even worse, the unfavorable outcome of our distrust and skepticism of
politicians and the government hasn't been enough to change them or the system for the
positive. The truth of the matter is that its only made the politicians and the political process
more corrupt than ever before, leaving us with even less say in our political or governmental
process.
If you think I'm exaggerating, look at the campaign fund-raising practices that both the
Democrats and the Republicans participated in during the 1996 federal elections. Besides
taking every dollar they could get their hands on from corporations, special interest group,
PAC's or anyone else who had enough money to buy them, the Democratic party was
unprincipled enough to accept money from foreign countries to help get their people elected or
reelected to office.
It makes you wonder just how far these politicians are willing to go to get elected to
office. Are they willing to sell out their country and the American people in their quest for
power?
Their double standards aren't only deplorable, they’re flagrant. If you recall, congress
hasn't been able to pass any type of bill which even gets close to doing anything about illegal or
unethical campaign contributions and soft money.
Let someone else do it though and it’s an entirely different matter. For example,
incumbent President of the Teamsters, Ron Carey's 1996 reelection was set aside and he was
barred by the government from rerunning for office for illegal fund raising practices in his
1996 reelection, but I've yet to see or read anywhere that any politically elected official or
political party received anything even close to the same punishment for doing the same things.
What type of standards are those, and what type of message do the politicians or
government think that sends to the American people? This isn't a matter of "Do as I say, not
as I do.” I don't know about you, but I'm not buying it and I'm upset enough to try and change
it.
Then if you look close enough, there's very little difference between the federal, state
and local governments. They all believe that they should have more control over our lives and
money than we do and they’re willing to do whatever it takes to make and keep it that way.
But once again, I strongly disagree. What I do believe is that most politicians are in office for
their own agenda and their own benefit, certainly not ours.
In case you’re questioning what I mean by this statement allow me to give you several
more examples of just how little say you have in the political process and how self serving the
process is to the politicians. This time though let's look at how rigged and self-serving the
local government and the local political system is. A reasonable person might think it safe to
-167-
assume that the leadership of the county Democratic and Republican parties would not be close
friends, let alone business partners.
Yet in the 1980s, Lucas County’s Democratic and Republican Party Chairmen, James
Brennan and Bill Boyle, and former Ohio Democratic Party Chairman James Ruvolo, while
battling publicly with each other in heated campaigns, were quietly forming a business
partnership which proved to be extremely successful. Their enterprise was a team effort to
acquire a federal license for a local cellular telephone operation in which Mr. Brennan said he
invested $35,000. Five years later he parlayed the investment into $340,000 when the
partnership sold its interest in the license.
I don't think there’s doubt in anyone’s mind that both Mr. Brennan and Mr. Boyle have
benefitted greatly by their involvement in local politics. Mr. Boyle, the owner of a local
company, Toltest, has had numerous contracts for work with the local government for years.
As for Mr. Brennan, he ended up with a healthy state pension, though he only worked briefly in
a full-time position for the State of Ohio. He received his state pension of more than $40,000
per year by combining fourteen years of public service on the Lucas county board of elections
with a stint of three years as the chairman of the Ohio Turnpike commission. Then, as turnpike
chairman, he suggested the commission establish a post for a director of development. After
resigning his commission seat he was hired back by the turnpike as its first and only
development coordinator, at an annual salary of $74,248.
On top of this, Mr. Brennan, while chairman of the Lucas county Republican party,
admitted to cutting deals with Democrats during his first tenure as chairman. He agreed to
offer no opposition to local Democratic judges in trade for no opposition to local Republican
judges. If they’re willing to make deals like this, what else would they be willing do? All of
this just happened to be in the same time period during which I was fighting the local
government in court. What a coincidence!
Further more, if you can't trust the local political party leadership, how can you trust the
people they help get elected? Remember, the local party leadership controls what the local
politicians and judges do while they’re in office. Cross the party leadership and see how much
support you get in the next election. Time after time I’ve watched these people throw my
money away faster than I could send it to them, yet I still had no say in the matter.
Let’s start with the Convention Center. The people voted several times against a taxbased Convention Center, but there it sits in downtown Toledo losing money, year after year.
It didn't matter to the politicians that the voters said no. The politicians wanted it, so they built
it.
-168-
Then came Portside, the project that would save downtown. It also turned out to be a
failure costing the taxpayers. Now I'm not saying that Portside was a bad idea because I
believe it was a great idea. The problem was that it was destined to fail because the
government oversaw the project instead of the private sector.
Now I don’t want to sound like I’m beating a dead horse, but you’d think these
politicians would learn from past mistakes. For some reason, that never seems to be the case.
Take the pollution problem with the Ottawa river which flows into the Maumee river
and then into Lake Erie. It was bad enough that the city gave permits to dumps which accepted
liquid chemical waste. Then those same dumps seeped hundreds of thousands of gallons of
pollution into the Ottawa river. It went on for years and is still going on.
But then what does the City of Toledo do? It put it’s own landfill in the same area,
increasing the amount of pollution going into both the Ottawa and Maumee rivers and right
into Lake Erie. Remember, these rivers and lake are the same areas that thousands upon
thousands of people attempt to use as recreation areas.
Once again though, the people had no say in the matter. The only decision we are left
with is: Is it safe enough to swim, ski or fish in? Can you imagine what would happen to you if
you accidentally took a drink of river water?
If that's still not bad enough: last year the city of Toledo dumped almost a billion
gallons of raw or partially treated sewage into the Maumee River, where it is allowed to flow
directly into Lake Erie. The beach area at the Maumee Bay State Park that cost the taxpayers
millions of dollars had to be closed for the majority of the season for the last several years
because the bacteria counts were declared unsafe for swimmers. And the politicians say they
wonder why!
Does the City of Toledo come before the voters to ask for a tax increase in order to
correct the problem at the sewage treatment plant? No. In their infinite wisdom they decide to
come before the voters to ask for a tax increase for a new baseball stadium in downtown
Toledo. The logic of that simply eludes logic, but the politicians do it anyhow.
Finally, it appeared that we did have a voice in something: whether or not to restore the
old workhouse issue. If you remember, the voters sent a clear message to the City of Toledo at
the voting booth that they wanted the workhouse reopened. But the voters quickly learned
that the city can nullify their vote if the results go against the city's wishes.
After the vote the city refused to do what the voters mandated and took the voters to
court, stalling the issue for two years. Then they placed it back on the ballot when they knew
people wouldn't waste their time voting for it again.
-169-
Unfortunately, the list goes on and on. Let’s take education for a moment. In the state
of Ohio we now have another funding crisis in our school system created by the Ohio Supreme
Court’s decision that the state's public school funding system is unconstitutional. This pushed
Ohio still further towards another huge tax increase.
Now the state’s coffers are full, thanks to a brisk economy, high taxes and a state lottery
which turned out to be a hidden tax increase. Still, the state legislatures have the nerve to ask
the voters of Ohio for a twenty percent increase in the state sales tax!
The voters of Ohio have repeatedly told the state and educators that we want better
public schools through reforms, not higher taxes. The message has apparently fallen on deaf
ears.
You know, if you stand back and look at the educational system for a moment, it makes
you wonder who it's being run for. Is it for the benefit of the students? Or is it for the benefit
of the teachers, the teachers’ unions or the administration?
It makes you question the state and educational system’s rationale when the quality of
education is heading downward and the cost keeps heading upward. And remember, our public
education system tells you what they’re going to teach your children, and once again you have
no say in the matter.
The State of Ohio's word isn't any better than the local politicians. If you remember,
the Ohio Turnpike Commission promised voters that when the Ohio turnpike was paid off it
would become a no-toll road. When that day came though, instead of making good on their
promise, they changed their minds and raised the tolls by eighty percent, without anyone in the
state trying to stop them. Why didn’t the state step in and forbid the turnpike commission from
reneging on their promise? If the turnpike commission thought they needed more money, they
would have to go back to the people of Ohio and ask for it at the voting booth. Unfortunately
for us it just doesn’t work that way. Once again the government just does what it pleases, and
you and I are left with no say in the matter. The only choice we’re given is to pay the higher
toll or stay off the turnpike that we helped pay for.
In spite of all this, the government wonders why so many people won't even take the
time anymore to register or vote. When the politicians or the news media do attempt an
answer, they blame it on voter apathy! How removed from the people’s frustration can they be?
How long do they think we're going to put up with this before we start fighting back?
I think it's a dangerous sign when most Americans refuse to participate in the election
process anymore. It’s not that they don't care who runs their government, or that they’re too
-170-
lazy or too stupid, it is obvious that most people don't trust the government at any level.
And I think they trust the legal system even less.
The big question is: How do you change anything if you have no say in our political
process? It’s a difficult question, but there is an answer.
Think about this. Almost everything material is improving: televisions, radios, house
appliances, homes, computers, communications, cars, trucks, etc. The major reason for these
improvements is competition--competition to make a better product or deliver a better service
at a better price, thereby earning our business and our money.
The major difference here is that in the commercial world, everyone has to earn our
business to get our money. In the political world the government just takes it. No questions
allowed. To give you a comparison: if the big three automakers had the same power and
attitude as the government, we'd still be driving horse and buggies but we'd be paying $30,000
for them and the horse would probably have only two legs.
The government is the only “market” that hasn't improved. It's only gotten worse.
Don't take my word for it, just pick up any newspaper or watch the news. President Clinton
has been under some type of investigation I think since he was a kid, Vice-President Gore is
under investigation for illegal campaign fund-raising and the Republicans in Congress want the
Attorney General Janet Reno investigated for not investigating the investigations thoroughly
enough!
A normal person would ask himself, “What in the hell is going on?” and “How in the
hell did these people ever get to be our leaders?” Meanwhile the government doesn't miss a
beat. It just keeps taking more and more of our money and canceling more and more of our
rights. Yet politicians wonder why more people than ever refuse to participate in government
or the election process.
The most plausible solution is that you and I have to get more involved and stay
involved in our political process in order to take back control of our government. I know how
offensive or even repulsive that may sound. Most people reading this will probably say that it
sounds outright stupid. But which is more stupid? It’s giving half your money, I mean
allowing the government to take half of your money, without allowing you to have any voice in
anything. Who on earth besides the government would you allow to take your money without
putting up a fight?
I admit that I was one who really never wanted to have any involvement with the
government beyond voting. I also want to stress that I really don't care if the Democrats,
-171-
Republicans, Libertarians or the Reform party runs our government, as long as it functions
constitutionally.
What I do want is a smaller, less intrusive government. One which understands, agrees
with and operates within the Constitution. I want a government that is accountable and
responsive to me, and I want a government that stays the hell out of my life and out of my
paycheck. Let me take care of me--I don't want or need the government’s help. My
involvement though is the only way I can see to help instill in our politicians’ heads that they
are in office solely to protect and serve me, not be my masters.
The flip side of the coin is that if we all don't get involved soon, I can assure you that
you and your family, your children and their families will continue to pay a higher and higher
price for government. The only answer to problems the politicians currently know is more
money, more money, more money. And it's always going to be more of our money that they
take without ever improving anything.
I used to believe that we could change a lot of this at the voting booth, but I don't
anymore. The reason I don’t is that both the Democratic and Republican Parties control who
gets to run for office. So when we go to the polls to vote, we don't vote for the person we think
is best, we vote for the person the political parties tell us is best for us.
If you are one of the majority of people who has allowed the government and the
political system to get you to give up on them to the point that you refuse to participate
anymore, the politicians automatically win. From that point on they don’t need to care what
you think or say because you don't vote anymore. They don't have to worry about you because
you don't participate, and that's exactly the way they like it. The fewer people who participate,
the fewer lies they have to tell and the less they have to sell themselves out for the money they
need to raise to get elected.
I personally feel that most people do want to vote and have a say in how their
government operates and what type of person we elect to office. Unfortunately the Democrats
and Republicans don't give us that opportunity. You either vote for who they put on the ballot
or you don't vote, unless you’re like me and just vote on the issues. But that's gets old quick.
I'm getting sick and tired of not voting for anyone because I don't believe or trust them. I don't
even know what our government stands for anymore, or what the government’s goals are. It
just takes my money.
This I know for sure: if we as a people are ever going to take back control of our great
country and the political process, we have to take that control, not ask for it. They’re not going
to give it up voluntarily.
-172-
I may sound nostalgic, but isn’t that why we broke away from England in the first
place? We had no say in anything. They called it: “taxation without representation.” I would
say, “Thank god our forefathers stood up and fought for our freedom.” Then I thought about it
for a second. Hell, we're still in the same shoes; gross taxation without representation.
Only we're probably worse off now. The government taxes are higher than ever. The
government taxes literally everything and has more money, more employees and more agencies
than ever. They are all more than willing to destroy you if you stand up to them and fight back
or try to change anything.
There is an answer to this dilemma though. Since the Democrats and the Republicans
have corrupted the election process, what we need to have is another option. One which allows
us to have a voice and a vote in our political process without having to choose between the
lesser of two evils.
I believe this option should be called a vote of “No Confidence”. I would like to see on
every ballot in every election, beside the names of the candidates an additional lever that reads
“NO CONFIDENCE”. Voting the “no confidence” choice would mean that you did want to
participate and have a say in our election process and vote, but you didn't want to vote for
either candidate on the ballot, regardless of his or her party affiliation.
If “No Confidence” received the most votes, they would have to hold a special election
with different candidates until one of the candidates received more votes than the “No
Confidence” vote.
I guarantee that if we had an option like “no confidence” on the ballot, it would only
take a few election cycles before the two major political parties got the message and started
opening up the political field for people other than their cronies.
I can also assure you that this would be the last thing the two political parties would
want to see occur. Think about it for a minute. Right now they both are more than content to
have fewer than half of the registered voters show up to vote.
That fraction is even more staggering when you factor in the number of people who
don't even bother to register. They simply don't trust the political system any longer. The
bottom line is that if we don't force change in our political system, it just won't happen.
Admittedly, placing “No Confidence” on the ballot would only be one small step in the
right direction. There needs to be more. The next step I will suggest would put accountability,
honesty, ethics and a commitment of fair play back into our political process.
-173-
We presently have in place different commissions which are supposed to oversee our
political, judicial and legal systems. These include the Bar Association, the Ethics
Commission, the Election Commission, the Office of Professional Responsibility, etc. The
problem with these different commissions is that the people who are on them are appointed by
the very same people they are supposed to oversee!
These very same people: attorneys, judges and politicians would be the first to argue
that you could never expect a fair or just outcome in any dispute which had doctors judging
doctors, plumbers judging plumbers, businesses judging businesses, etc. And you know what?
For once I agree with them.
The next logical question is: “Why on earth should attorneys, judges and politicians be
any different?” The answer is obvious. They shouldn't be.
My next suggestion is that all persons on any of these commissions should be elected to
office, not appointed. This would allow voters themselves to elect people to these different
commissions, thereby holding attorneys, judges and politicians to the same high standards they
hold everyone else to.
These would also be excellent positions to test out third party candidates. This would
give voters and non-voters alike a chance to see if third party candidates are any different than
the Democrats and Republicans. Will they administer the law fairly, justly and without party
affiliation? Or will they be as partisan as the Democrats and the Republicans are?
I realize that my suggestions are far from the total answer to changing the government
and the legal system, but they sure as hell would get us a lot closer to the answers.
My next and final suggestion is the most significant of all. We the people, the
taxpayers, the backbone of our great country, have to put the INTERNAL REVENUE
SERVICE “OUT OF BUSINESS”! I don't care what any politician or anyone else says.
There is not, nor will there ever be, a “kinder, more gentle” IRS!
The IRS and everyone working for them are nothing more than extortionists licensed
by and for the federal government. Worse, I truly believe that most people working for the IRS
actually enjoy their jobs and the immense power their positions give them.
I've already told you how corrupt and abusive I think the IRS is. What I am going to do
now is give you one final example and reason for putting the IRS out of business.
On or about October 29, 1997, I called the Senate panel holding hearings on IRS abuse.
After being told that they were receiving thousands of phone calls from people claiming to
have been abused by the IRS, Eric Thorson told me to write a letter to the panel describing
what I had experienced. He also told me that they had already picked the people who were
going to be allowed to testify before the Senate panel, but that there might be additional
hearings, so I should make sure that I wrote and sent the letter, which I did on October
30,1997.
-174-
On or around January 27, 1998 I received a letter from Senator Roth on United States
Senate letterhead stating that he had received my letter and apologized that he did not get back
to me sooner. The letter went on to state that on January 8, 1998, the IRS Commissioner
notified him that he had established a special task force to resolve taxpayer cases referred by
the Finance Committee to the IRS. Senator Roth closed by stating that he wanted to forward
my letter to that task force. He then asked me to advise him in writing by February 6, 1998 if I
preferred that my matter not be forwarded.
On February 9, 1998 I wrote a letter back to Senator Roth stating that, yes, I did want
him to forward my case to this task force, and thanked him for his assistance.
Shortly after writing this letter I received three different phone calls from someone I
assumed worked for the task force. The first person I talked with asked me what exactly I
wanted to resolve in my dispute with the IRS.
I told them that I wanted the IRS to admit that they were wrong and that they came after
me as a political favor. I continued by saying that I wanted all the money back that I was
forced to pay them and I wanted the IRS to pay damages for the two businesses they destroyed.
The last thing I told all three callers was that there was no way that the IRS could ever
repair or pay for the damage that they did to my family. I said I wanted someone held
accountable for that and sent to jail. Their answer was that they would have to have their
supervisor call me.
Each of the three times I received these calls, after I told them what I wanted, they all
three said that they had to turn me over to someone else.
After these three conversations I didn't receive any more calls for months. Then on
August 21, 1998 I received a call at work from a woman who said she was with the Internal
Revenue Service and stated that she wanted to ask me some questions regarding my dispute
with the IRS.
I explained my situation with the local government. I then explained to her that my
attorney, Art James, had thrown several cases for the local government and admitted to
committing a felony. I told her everything. I told her that when I went after Art James in court,
I ended up getting audited by everyone, including the IRS. I also told her, flat-out, that the
pounding I received from the IRS was nothing more than a political favor. This conversation
lasted about twenty to thirty minutes. After I finished telling her how I felt, she calmly told
me that she would look into the matter and get back to me.
Before hanging up, I asked her if she would tell me what her name was, so that I could
keep a record of our conversations. Before she answered, I asked her if she was going to give
me her “pretend name” or her real name. She chuckled and said that her real name was Agnes
Lucas. She even gave me her work number.
I do want to say, in all fairness, that as much as I hate the IRS, Agnes was the most
polite and reasonable person I had ever attempted to reason with from the IRS.
-175-
On September 4, 1998, Agnes called me at work for the second time. She explained
that she wanted to ask me several more questions, which I answered. After answering her
questions, Agnes asked me if I thought it would be better for me if I just forgot about writing
this book and just paid more attention to my daughter Lauren, who was seven years old. After
she made that comment, I explained to her in no uncertain terms that it was the IRS's fault that
I was visiting Lauren instead of living with her, and worse, she now calls someone else “Dad”.
And if that's not enough, I get another branch of the government dictating to me when I can
visit my daughter and how much money I must pay for her support. And once again, I have no
say in the matter. I told Agnes that there was no way in hell that I was ever going to forget and
forgive them for that.
I told Agnes that she had seemed until then to be a decent person, so I asked her not to
take this personally: I told her that I despised the IRS so much I had taken over six years out of
my life to write a book about my experience with them. I told her my goal in life now was to
try and put the IRS out of business-- legally, of course.
I closed the conversation by telling her that I refused to believe that someone like the
IRS was allowed to operate in America. After allowing me the “courtesy” to say what I had to
say (if that's what it was) she said she would do some more research and get back to me.
This conversation lasted about ten or fifteen minutes. I also want to say that at no time
during these conversations was I ever rude or abusive in any manner to Agnes. On the other
hand, I didn't pull any punches either. I told her what I honestly felt.
I also want to say, in all fairness, that Agnes appeared to be a sincere and reasonable
person--not what I’d come to expect from the IRS. Based on my experiences with the IRS,
people working for them were nothing more than professional hypocrites who one second
pretend they want to help you, and in the next second slit your throat with a smile on their face.
I don't know where the IRS finds people like this, but they do.
My next conversation with Agnes was on September 15, 1998. I just happened to be at
my desk when I received a page that I had a call. I answered the page and it was Agnes. She
started the conversation by asking me how I was feeling today. I responded by asking her why
she would be calling me to ask how I was feeling.
I didn't want to come across as argumentative but it somewhat throws you off guard
when the IRS calls and asks you a question like that. I mean, you think to yourself, “Is
something bad about to happen to me?” Is the storm about to hit?
Agnes answered by saying that the last time she talked with me I seemed very upset.
She added that, from what she could tell, none of this should have ever happened to me. She
finished by telling me that her recommendation to the IRS legal counsel was that the IRS was
wrong and that they should abate the penalties and interest and refund any monies that I had
paid towards these assessments.
I can't begin to put into words how I felt at that moment. For once I was speechless. I
had waited fourteen years to hear those words. On the one hand I was thrilled beyond belief.
On the other hand, I looked at reality and where I was in life and the thrill abruptly ended.
-176-
Besides that, when you’re dealing with the IRS, there's always a third hand which can be the
one that stabs you in the back.
Again on October 9, 1998 Agnes called and said that she had not yet heard from their
legal department, but was just calling to stay in touch with me. She ended the conversation by
telling me she would call me back as soon as she heard something.
The next call from Agnes was on November 4, 1998. Agnes asked me what, if any,
documentation I had to back up what I had told her and what records I had from the IRS. The
IRS either had destroyed my files or lost them, since she could find no records of any type on
my case in any of their files. She also relayed that she had spoken with their legal department
and that they had asked her to get more information regarding my case before she made her
final determination. She continued by stating that she still believed that the IRS was in error
but she needed any paperwork I could send her.
She asked me if I still had a copy of the Maumee court decision and, if I did, would I
fax her a copy and assist her in making her final determination. I told her that I had a copy at
home and that I would go home and get it and fax her a copy, which I did.
November 6, 1998 Agnes called me again at work and asked me some more questions,
which I answered. She told me again that she still had not been able to locate any of my
records. I asked her if she found that a little strange--the fact that the IRS had no records on
me--yet I had all mine. I told her that the fact that the IRS had no records on me could not be
an accident. I felt that they had destroyed them on purpose. Agnes had no reply. She just said
that she would continue to look for my records and she would get back to me.
On November 13, 1998 Agnes called me at work but I was tied up with a customer so
she left the message that she would call me again on Monday.
November 17, 1998: Agnes did not call me on Monday so I called her. She was out of
the office that day so I left a message which she did not return.
On November 18, 1998 I called Agnes and asked if she had made her determination yet.
She said that she had not because she was still unable to locate any of my records. I asked her
how, if the IRS had no records of anything and hadn't had any for fourteen years, they could
say I was guilty of anything?
I reminded her that, as far as I was concerned, the reason their records were missing
was that they would clearly show why and how the IRS did what they did. More importantly,
the records would prove that the IRS was wrong and knew they were wrong the entire time, but
that didn't stop them from destroying me financially.
At this point I told her that I thought she was using the excuse of not being able to
locate my records as a way of postponing making her final determination. I also felt that she
wasn't going to make a final determination, and this was just a run-around.
I asked her to tell me the truth. I said, “Agnes, when you sent your recommendation to
the IRS attorneys, did they tell you not to make a final determination on my case if I refused to
-177-
just walk away and forget everything if they sent me a refund and canceled their assessments
against me?”
I told her my guess was that the IRS attorneys suggested that if I continued to fight
them, she shouldn't make my job any easier by making a determination in my favor. They
probably instructed her to stay in touch with me, but to just keep telling me that she was still
attempting to locate my records.
I finished by saying, “Listen Agnes, I look in the mirror every morning, and you know
what? I don't look stupid! But you’re starting to make me feel that way.” I told her I had dealt
with the IRS for fourteen years and in all that time all I’d seen was that they were all backstabbing, lying extortionists.
I don't think Agnes knew how to respond. So she just told me, as instructed, that she
would continue to try to locate my records. Defensively, she added that she had even contacted
the appeals office, but that they didn't have my records either.
Finally I told her that there was no need for her to contact me anymore. I said that I
would take my chances with publishing the book and hopefully meeting them in court some
day. And this time I would be ready for them.
Agnes ended the conversation by informing me that she was being transferred to
another position on December 11,1998, and was not sure if she would be able to make the final
determination by then.
On December 4,1998 Agnes left a message at work with the secretary that she was still
attempting to gather more information on my case.
Then again on December 7,1998 Agnes called me at work. This time she opened the
conversation by asking me if there was anything else that I'd like to tell her or did I have
anything else that I'd like to send her. I asked her, “What exactly do you want? Do you want
me to send you a copy of the manuscript so you know everything?” Agnes chuckled and said,
“No, I don't have the time to read it because I’m being transferred to another position on
Friday the 11th of December.”
I said, “Listen Agnes, we both know that you’re not going to make a final decision on
my case, so why are you calling me?” I told her that she seemed to be a decent person, but that
I really didn't need a shoulder to cry on; I needed results.
I reminded her that she had already admitted that this situation should have never
occurred, and that her recommendation was that the IRS cancel their assessments, penalties and
interest and refund any monies that I had paid.
I asked her what happened to that. What changed her mind? She had repeatedly told
me that she was unable to locate any of my records, so it couldn't be that. So what was it?
Once again she refused to give me a straight answer.
-178-
When I felt our conversation was going in circles, I disclosed that I wasn't very far from
coming out with my book, so instead of having someone else from the IRS call me--taking
their time pretending they were going to get things straightened out--I would just take my
chances of fighting them with the book. Agnes ended our conversation by politely, requesting
that if I had anything else that I'd like to talk to her about, I should call her before Friday.
Let me explain something. By no means do I think it's objectionable for the Internal
Revenue Service to call someone and attempt to rectify a tax dispute. What I do find offensive
is for anyone from the IRS to call and play head games.
Up to this point, the new, friendlier IRS was nothing more than a smokescreen.
They’re still the same extortionist that they've always been. All they did was add an 800
complaint line. Sure, they'll talk nice to you, but the conversation goes nowhere and you never
get anything accomplished. What it amounts to is government therapy, with no positive
results--at least in your favor.
As far as I’m concerned, it doesn’t really matter whether the person screwing me has a
smile or a frown on their face. I’m still getting screwed. Frankly, I'd probably be more upset if
they were smiling. How about you?
If the new, improved and friendlier IRS is still going to screw you like the old IRS did,
does it really matter if they’re friendlier? If they’ll still trash your life even when they know
that you’re innocent?
On December 12,1998 Agnes called me at work at 2:08 p.m. She told me she had
come into work on a Saturday specifically to make the final determination on my case. She
reminded me that she had been transferred, but said she nevertheless still had the authority to
make the final determination regarding my case. She then wanted to ask me several more
questions, which I answered.
Agnes admitted that it certainly appeared that I had done everything correctly and said
she still could not understand why this happened. She told me that her final determination
was that the IRS was wrong and that they should abate the penalties and interest.
I asked Agnes who else the case had to go to be finalized once she had made a final
determination? She answered that it didn't have to go to anyone else for approval.
I had also asked whether, if she determined that the IRS was wrong and they abated the
penalties and interest, would I get the money that I had paid towards these assessments back?
She said yes.
I sensed a strange aura or connotation during the entire conversation. It was like Agnes
was trying to say something without saying it outright, or that she wanted to say something but
couldn't without taking a chance of getting into an unpleasant situation with her employer, the
IRS. Remember, the IRS is like a wild animal: in a frenzy they have no qualm about eating
their own.
-179-
Agnes finished our conversation by wishing me a great day. I promptly thanked her for
taking her personal time to come into work on a Saturday and for having the courage to make
her final determination. I also asked if I would get her determination in writing and she said
that I would. I then closed the conversation by wishing Agnes a great day.
Now why Agnes took her personal time, on a Saturday, to come into work and finish
this matter is anyone’s guess. I was just happy that she did. On the other hand, when you deal
with the IRS you don't count on anything until you get it in writing, and that sometimes means
nothing. That's just the way the IRS works.
I confess that this was just the opposite of what I expected. I really didn't believe that
Agnes had the courage to make a final determination in my favor after she talked to the IRS
attorneys. Again, why she did is anyone’s guess.
What I can say though is that Agnes's decision that the IRS abate their penalties and
interest and send me back the money they extorted from me does not change my mind in the
least about the IRS. They are extortionists. And friendly or not, they will always be
extortionists.
Remember, Agnes only said that they should abate the penalties interest and refund any
monies I had paid. She didn't say anything about the IRS compensating me for loss of my
businesses. She didn't apologize for the IRS trashing my marriage or say that they were sorry
that I would be visiting Lauren for the rest of my life instead of living with her. Agnes didn't
say that they were sorry for anything. All she said was that the IRS was willing to forget it.
Well you know what? I'm not. There is no way that I will ever accept what the IRS did. No
one, especially the government, should be allowed to destroy innocent people and not have to
pay the consequences.
I admit that this was a huge step in the right direction given the fact that I did not use
an attorney or an accountant, which remember didn’t help for the past 14 years, and the fact
that I basically did it over the phone! Now what in the hell’s wrong with that picture. It has to
make you question, if I could get the IRS ‘s decision, assessments, interest and penalties
overturned over the phone, then why in the hell did the IRS do this to me in the first place? It
has to make you wonder if I haven’t been right all along.
Incase you’re thinking to yourself that the IRS has changed and is becoming
friendlier and easier to deal with, allow me to dispel that notion. The IRS are the same
extortionist they have always been and always will be. Nothing changed at the IRS agency
and nothing will until we force that change because the politicians will never, and I mean
never, force the IRS agency to be financially responsible for their extortionist collection tactics
or for the damage they do to innocent people daily.
Now, I do not want to prolong finishing the book, but I feel it’s necessary to explain
just how the IRS handled the situation after it was determined that they were wrong. Did they
come to me and offer fair and equitable settlement for the damage they caused? Hell no, they
just continued their deception. For the next 11 months, one meeting and 102 phone calls, the
IRS decided it was better to just give me the run around. When one IRS employee got tired of
dealing with me they would just hand me to someone else until they got tired of dealing with
-180-
me. Their strategy was to keep passing me off until I just got tired of dealing with them and
gave up. What they did not understand was quit is not in my vocabulary. Like it or not, the
IRS is going to pay for the hell they put me through.
My next phone call from the IRS came on 12-30-1998. When I came home for lunch,
there was a message on the recorder for me to call Barbara Woods from the IRS. I returned her
call at 2:10 and was told by Barbara that the IRS was extending my case for 3 weeks because
they could not write a check for the next 3 weeks. She abruptly ended the conversation by
stating that I would have everything in writing along with a refund check by 01-29-99.
On 01-21-99 I called Barbara Woods and asked that since the IRS was supposedly
refunding the money they had taken from me for their assessments on 01-29-99, it didn’t make
sense for me to send them another payment of $245.00 on the 28th just to have them return it on
the 29th. Barbara Woods agreed and told me not to send the payment. After the dealings I’ve
had with the IRS in the past, I thought I had better cover myself so I asked her if she would fax
me something to that effect. She hesitated, then agreed to attempt to see if she couldn’t get
permission from someone to do that. Barbara then told me in a firm tone that the IRS was
going to ask for another extension and advised me that I would not receive the letter or the
refund check on the 29th as she said I would on 12-30-99. She then ended the conversation by
saying that she would get back to me on the fax.
The following day, 01-22-99, Barbara called me and stated that she had received
permission to fax me a letter stating that the IRS was canceling the payment plan and that I
would receive it today. She then told me that the IRS had found about $18,000 in payment that
I had made. I then explained to her that the IRS had taken more than $18,000 from me. It
should be more around $50,000 depending on what they were going to count. When I asked
Barbara where the IRS was coming up with their numbers, she became very defensive. I then
asked her how was it that she was able to find any accurate records of what the IRS had taken
from me when no one else from the IRS could. As a matter of fact, everyone that I had talked
to from the IRS said that the records were missing or destroyed, so where was she finding
them.
Barbara didn’t have an answer for my question, she just told me in her stern voice that
they would send me a printout of the payments that they did find and if I did not agree with the
amount I could contact her and tell her what payments were missing. She then preceded to
warn me not to exaggerate the amount or I could be in more trouble with the IRS.
After listening to this, I had heard enough. I had also taken more than enough of her
crass attitude, so I took the time to set her straight. I reminded Barbara that the IRS was
wrong, not me, and that the amount of money she was talking about wouldn’t even begin to
pay me for what they had put me though. I reminded her that the IRS not only extorted money
from me, they had cost me my family and 2 businesses. When I said that she snapped back that
the IRS would never, ever consider compensating me for that. I then, in no uncertain terms,
told her that the IRS would pay me eventually if they liked it or not.
At this point I told Barbara that I had had enough of her and her attitude. I told her
to send me a print out of whatever payments she could find. I explained to her that I would
contact Senator Roth’s office and explain the problems I was having with her and ask for his
assistance again in resolving this matter.
-181-
On 02-04-99 I received a letter from Barbara Woods listing some dates and amounts
of payments she had found. I immediately noticed that they were missing the $8700 payment I
gave to Lenna Kirby along with the money they had seized from my bank account. Nor were
they counting the $25,000 the IRS made sure I didn’t collect from the sale of the painting &
drywall business.
On 02-10-99 at 12:45 I called Senator Roth’s office again and left a message for Katie
Quinn to call me. I knew that contacting Barbara Woods about the missing payments would be
a waste of time so I was hoping that Senator Roth’s office would assist me again.
On 02-12-99, I wrote another letter to Senator Roth explaining my experience with
Barbara Woods along with her attitude. I detailed the amounts and dates of payments and
seizures that were missing from Barbara Woods’ list and asked if they could help me get this
situation corrected.
Again on 02-17-99 at 12:01, I called Senator Roth’s office and left another message
for Katie Quinn to please call me.
On 02-22-99 at 12:00, I called again and left another message at Senator Roth’s office
for Katie Quinn to please call me.
.
On 03-03-99 at 3:01, I again called Senator Roth’s office and left another message
for Katie Quinn to call me.
Again on 03-04-99 at 3:03, I called Senator Roth’s office and left another message
for Katie Quinn to call me.
Then on 03-05-99 at 2:39, I called Senator Roth’s office and left another message
for Katie Quinn. I then asked the woman that answered the phone if she had any idea why
Katie wasn’t returning my phone calls. Her answer was why wasn’t I contacting my own
Senators office instead of calling Senator Roth. I told her thanks for clearing that up and
thanks for their help in the past. I closed the conversation by stating that I would take her
advice and contact Senator DeWine’s office.
I took the next several days to think this situation through. It appeared that I had just
lost the most important contact I had as far as fighting back against the IRS. It was like
Senator Roth was saying that he helped me get this far with the extortionist IRS, but from this
point on I would have to find someone else to help me collect. As unpleasant as I found being
in this situation again, I decided that I had fought too hard and too long to let the IRS give me
a token payment for the hell they had put me through and walk away.
So here we go again. On 03-08-99 at 10:58, I called Senator DeWine’s Toledo office
and spoke with Terry. I explained as briefly as possible what had taken place with the IRS and
told him that I needed some assistance from Senator DeWine’s office. Terry said that he
would call me back with an 800 phone number that I should contact
.
-182-
At 12:40 Terry called back and left a message at work for me to call 1-800-205-6446
and ask for Lisa Haley.
At 12:45 I called the 800 number and talked to Lisa. She said that I was assigned to
Ellen Kinker and that I should write a letter explaining my situation to her.
That evening I started working on the letter to Ellen.
March 8, 1999
Senator Mike DeWine
Attn: Ellen Kinker
37 West Broad Street, room 970
Columbus, Ohio 43215
Dear Ellen,
Enclosed in this fax you will find the Authorization and Disclosure form filled out and
signed. You will also find a copy of a fax from the IRS canceling my payment plan and a letter
from the Problems Resolution Caseworker, Barbara Woods, regarding the amounts to be
refunded.
I have also enclosed a copy of a letter that I sent to Senator William V. Roth, Jr.
describing my problem with the IRS and my situation with Barbara Woods.
Ellen, I am not asking the IRS to voluntarily pay me for my losses, I will settle that in
court later. What I am expecting is that the IRS pay me for the money they either took, forced
me to pay or purposely through their abusive collection practices caused me not to receive.
I have not received an answer from my letter to Senator Roth and the only reason I
sent the second letter to him was he was the person I was directed to send the first letter to.
After making several calls I was told that at this point I should contact Senator Mike
DeWines office and provide the information to you.
In closing, by no means or by any stretch of the imagination do I feel that I am asking
the IRS to overcompensate me, hell I’m not even asking them to fairly compensate me, I’m just
expecting that they refund the money they took or purposely made sure that I didn’t
collect and to receive this refund in a reasonable amount of time.
I would greatly appreciate any assistance you can give me in making sure this matter is
reasonably settled.
Sincerely
Donald E. Iiams, Jr.
On 03-12-99 I faxed the letter to Ellen Kinker.
-183-
At 10:37, I called Ellen Kinker’s office to make sure that they had received the fax.
They said that they received it and to call Ellen back on Monday.
Then on 03-15-99 11:40, I called Ellen Kinker’s office as instructed. Ellen said that
she would contact the Problem Resoulation Office and get back to me.
On 03-16-99 at 4:11, Doug Cline called me at work. Doug told me that he was an IRS
Cincinnati supervisor, I.D. number 3103180. He preceded to tell me that he had received a
copy of my letter to Senator Roth’s office and that he had some questions because my case
had been turned over to him and that he was supposed to get the issue resolved with me.
Doug told me that they had located around $18,000 in payments that I had made and
that they were going to deduct $ 9500.00 that the IRS said I owed them. I then asked Doug
what the $9500.00 was for. He told me that the IRS said that I owed $2000.00 from 1995 and
another $2000.00 form 1996 and that with interest and penalties it was now $9500.00. I
disputed that amount and then asked him if the IRS was going to pay the money they stole from
me at the same interest rate they were charging me and he said yes that they were. His exact
words were that the interest would be within one percent of the rate the IRS charged me which
he agreed was over 100 per cent per year. He said that he did not know why I was charged
such a high rate of interest but that would be the rate they were going to pay me. Doug then
told me that I would be very happy when I received the first group of refund checks.
We then discussed the payment that they were not showing and I asked him how they
were going to pay me if they didn’t have my records?. Doug said that he was still attempting
to get my records from the Toledo office but that he was told by the Toledo office of the IRS
that they were still missing. I then explained to Doug that my records being missing for 14
years was not an accident. I told him that as far as I was concerned the Toledo office of the
IRS did this to me as a political favor and that they didn’t want my records to ever be found.
If they were, they would show that I was right, and that the IRS had no reason whatsoever to
do this to me. He then asked me for the names of the people that I felt were involved. I told
him that I didn’t trust him or the Federal Government enough to do that before the book that I
had written about the whole experience with them came out. I told him that when the book
was finished that I would be more than happy to send him a free copy explaining everything.
Doug asked me several questions about the Painting & Drywall business and the
ShuffleBowl game company and about the patent. We then talked about the money I lost in
the two businesses that the IRS felt necessary to destroy with their interference, their tax liens,
their seizing my bank accounts and the seizure and sale of my patent and then the fact that the
dirty bastards had to punish me to the point of it costing me my family. Doug said that I would
have to sue the IRS to recover those damages.
Doug said that he would call me this Friday and tell me when I would receive the first
refund checks. He said that I would be paid over a 56 quarterly period. When I asked him why
56 quarters, he replied that this was the schedule of how the IRS decided that they were going
to pay me. He gave me his phone number at 513-684-2029. This conversation was from 4:11
to 4:54 p.m.
-184-
On 03-19-99 at 4:45, Doug Cline called me at work. He asked me more questions
about the payments that I made to the Toledo office because my records were still missing. I
asked Doug why he didn’t just contact Lenna Kirby or Ron Zilinski and ask them what they
did with the money they took from my bank account twice and the $8700 cashier check I gave
to Lenna. I then asked Doug how were they going to find my records if they had been
destroyed. He didn’t have an answer to that question. Doug said that Lenna Kirby had left the
IRS and that they couldn’t find her. He did say that he would contact Ron Zilinski and see if
he could help.
Doug said that he would call me next Friday, the 26th, if they had not found my records
in Toledo. He then stated that the IRS they would pay me a partial refund until they found my
records. He said that I would receive a check from the IRS within 7 days.
Well, on 03-22-99 I did receive some paperwork from the IRS but it was not the refund
checks as I was told. Instead it was a 941 form instructing me to fill out my Employers
Quarterly Federal tax return and send it in.
Then at 2:50 p.m. the same day, Ellen Kinker left a message at work for me to call
her.
At 3:00 p.m. I returned her call. Ellen told me that my records had been destroyed so if
I expected to get paid the amounts that they didn’t show I had better have copies of those
payments or I would not be paid. Ellen and I then got into a heated disagreement when I asked
her how the IRS was showing any payments if all my records were missing or destroyed. How
were they coming up with the $20,000?
I then explained to Ellen that I had contacted Senator DeWine’s office for help. I
needed them to contact the IRS and pressure them to find those payments. I also asked her
why someone couldn’t contact Lenna Kirby and ask her what she did with the money. Ellen
said that she would not do that and that if I couldn’t provide the IRS with copies of those
payments that they were not going to pay me. The conversation got real ugly when I told Ellen
that she sounded like she worked for the IRS and that with the attitude she had, how was she
going to help me? At this point there was no reason to go any further so I told her thanks for
her help but I was much better off doing this on my own.
After I cooled off I called at 3:15 and left a message for Ellen to call me back.
At 3:20 Ellen returned my phone call. I apologized to her for being short with her
but I was fed up with the run around I was getting as far as the amounts the IRS was missing
and about when I was going to receive any type of refund. I then told her that if she was
supposed to be the person helping me, I was in a world of trouble because she was being
anything but helpful. She was extremely combative and she sounded more like the IRS than
the IRS. I ended the conversation by telling her thanks but no thanks, I ‘ll fight for myself by
coming out with the book and then I will take the IRS to court.
On 03-26-99, Doug Cline said that he would call me back with some answers but he
didn’t. So on 03-29-99 10:20, I called him. Doug said the reason he didn’t call me back as
promised was that they were still attempting to find my records. He told me that he had talked
with Ron Zilinski in the Toledo office and that he had found $8000 of the $8700 I paid Lenna
-185-
Kirby but that they were applying it to the years 1981 through 1985. He said that they
discovered that I had sent in my tax returns for those years on time but I forgot to include the
payments.
I have to admit that when I heard this I became aggravated. I told Doug he was out of
his mind making a claim like that. I asked him why this issue had never came up before? I
continued by informing him that the IRS had never made the claim, not even in Bankruptcy
court, that I owed personal back taxes, this was a subcontractor issue and that they had lost on
that issue. I told him that we both knew there was no way in hell the IRS would allow anyone
to just file their forms and not pay their taxes for over 5 years and not go after them. We both
knew that was bullshit. He then agreed that the IRS would never allow that to go on that long
without doing something. He then said that he would look in to it.
Doug quickly tried to change the subject but telling me that the first refunds should be
around $20,000. I asked him again, how were they coming up with a number if my records
were missing or had been destroyed, how were they figuring out what amount of money they
owed me? He did not have an answer for that. I told Doug again that $20,000 was only the
beginning, that the IRS owed me a lot more than $20,000. I reminded Doug that he had told
me that the IRS was going to pay me within one per cent of the interest rate they charged me. I
asked Doug if he had a calculator and if he had run the numbers because if they paid me as he
said they would, the amount was over 44 million dollars and that was only counting the money
they took from me in the beginning. That wasn’t counting the money they took from me after
that. I also explained to him that the IRS still owed me for the 2 business they destroyed and
that I demanded my patent back along with the full 17 years on the patent.
Doug quickly changed the subject again and told me that the IRS was holding an IRS
Problems Resoulation day on April 10th in Toledo and he invited me to attend. He told me that
he had some other people from the IRS he wanted me to talk to. I told him that I was not
interested in meeting with anyone from the Toledo office because they were the cheating
lying bastards that did this to me in the first place. Doug said that I would not be meeting
anyone from the Toledo office. Then, believe it or not, Doug tells me that the media would
probably cover their Problem Solving Day . I told Doug that the media would be the last
people the IRS would want me to talk to. I told him that before I gave him an answer I wanted
to talk to Jerry Hill, my C.P.A., and ask if he would attend with me. I told Doug that I would
call him back with an answer.
At 2:11 I called Jerry Hill and told him about my conversation with Doug Cline and his
invitation and that, if I did accept, I would only do so if he would attend the meeting with me.
Before Jerry answered me I wanted him to know what he was getting himself into. I told him
that I was finished playing games with the IRS and that I wasn’t pulling any punches with them
when I went to this meeting. I explained to Jerry what Doug had told me about the $8000 so I
told Jerry that I was expecting them to try and screw me out of whatever they could and that I
wasn’t going to stand for that. I told him that I was going to stand my ground and that I
wanted the IRS to compensate me for all my losses and I wasn’t settling for anything less.
Jerry said that he had no problem with that so he said that we should accept the invitation and
see what the IRS would have to say about compensating me for the hell they put me through.
-186-
At 2:19 I called and left a message at Doug Cline’s office to call me. As usual, he
didn’t return my call so at 3:35 I left another message saying that Jerry Hill and I would
accept his invitation.
Once again Doug didn’t return my call so again on 03-30-99 at 11:07 I called him.
When he came to the phone I told him to set up the appointment to meet in Toledo on April 10
at 10:00 a.m. I asked Doug if the media was there and asked me any questions regarding what
I thought about the new and friendlier IRS, would there be any repercussions or retaliation
from the IRS against me because neither he or the IRS would like what I had to say. With
great hesitation he said that the IRS would not retaliate if I said something they didn’t like.
Doug ended the conversation by saying once again that I should have the first group of
refund checks before I attended the meeting. He also asked me to fax him a copy of the 941
form that the IRS sent me last week.
On 04-01-99 at 4:30 I faxed the 941 sheets to Doug Cline as he asked.
Then on 04-02-99 at 3:25 Doug called me, I guess to remind me that I should receive
a check for $20,000 plus before our Saturday morning meeting. I told Doug that was great but
I was more concerned with when the IRS was going to pay me the entire amount ,not just an
installment payment. I was also concerned with how the IRS was going to come to a fair
amount for a settlement. Doug said that we would discuss that issue at our meeting.
On 04-10-99 Jerry Hill and I met with Doug Cline at the Toledo office of the
IRS..Doug also had Mary Coleman, Assistant Chief, Examination Division, Ohio District
attend the meeting. The first thing I said was that I had not received a refund check from the
IRS yet. He apologized and said that I should receive it soon.
Doug then asked me to explain to him and Mary Coleman what happen and why I
thought it happened, so I did. When I started to explain my experiences with Ron Zilinski and
Lenna Kirby Mary Coleman asked me to stop, she wanted to bring in the head of collections
for Ohio and have him listen in. When Mary returned she introduced Johnny R. Powell,
Chief, Collection Division. I then explained, in detail, my entire experience with the local
IRS. I looked Mr. Johnny R. Powell right in his eyes and told him flat out that this onslaught
by the IRS was nothing more than a political favor. Without looking me in the face, which
none of the three would, he said that he didn’t think that was possible. I then replied that if the
IRS had no idea why they did this to me and I did, then I must be right and that anyone with a
half a brain would agree. I looked him in the face again and asked him, was he looking to
cover this up or was he honestly going to look into why they really did this to me. He smiled
politely and said that he would look into it.
We then discussed the missing payments and how they were incorrectly applying part
of the money they took from me. I questioned how they were going to pay me if they couldn’t
find the records that they already told me were destroyed. I asked where they were getting the
records, were they making them up as they go along. I also asked them if they were going to
continue to apply the money they took from me to back taxes that I did not owe. They never
gave me a straight answer to any of my questions, they said that they would look into it. It was
like I was talking to three robots. I asked Johnny R. Powell why he didn’t just go to Lenna
-187-
Kirby and ask her where the money went that she seized from my bank account and what she
did with the $8700 check. He told me that Lenna Kirby was no longer with the IRS and they
did not know where to find her. He then asked me if I thought Lenna Kirby stole the money. I
told him how in the hell would I know what she did with the money, I just knew that she hit my
bank account twice for around $7000 and that I gave her a cashiers check for $8700 in front of
another IRS agent
I then purposely asked Doug Cline in front of everyone, especially Jerry Hill, if the IRS
still intended on paying me within the one percent of what they charged me in interest as he
had told me earlier. He repeated that the IRS was going to pay at the same interest rate they
charged me, which was over 100 percent per year. Doug then made the statement that Barbara
Woods had made an error in sending me an incorrect printout of payments and asked if he
could have it back. Before I answered I thought to myself, do I look stupid to these IRS
clones? I had multiple answers going through my mind, none of which I would put on paper
so I just simply smiled and said, sure you can have it because I’ve already made about 5,000
copies. All of a sudden, they didn’t need it anymore!
After going over what I thought the IRS owed for the hell they put my family and I
through, which included the return of the patent and the 17 years that went along with it, I told
them that I expected someone from the IRS to go to jail for doing this because they could never
give me my family back and someone was going to pay dearly for that.
This turned out to be about a three hour meeting that went nowhere. As far as I was
concerned, it was a waste of time. No one answered anything, they just talked in circles.
Regardless of how hard I pressed them for answers, the only thing they would say was that they
would look into it. I ended the meeting by telling all three of them that I was not counting on
the IRS to be fair about this. From what I could see, the new and friendlier IRS was telling me
that not only was the destruction of my family and two businesses worth nothing but that they
couldn’t find over half of the money they took from me, and if they did find the money they
would apply it to taxes I didn’t owe. They were basically going to pay me whatever they
wanted, whenever they wanted, so what the hell’s new about that? As far as I could see, not a
damn thing had changed..
On 04-13-99 around 9:31 I called Doug Cline to ask if he had any idea when I would
receive the first group of refund checks. I had to leave another message because he was
unavailable. That afternoon when I went home for lunch, there were four checks for a total of
$17,312 from the IRS in the mail.
Three days later, on 04-16-99 I received another check from the IRS for $3381.40.
On 04-20-99 at around 11:45 I called Doug Cline to tell him that I had received 5
checks. I wanted to ask him what they decided, if anything, from our meeting. I also wanted to
reiterate that the IRS owed me a hell of a lot more than what they sent me, but as usual I had to
talk to the tape.
Then at 11:48 I left a message for Johnny Powell, the head of collection in Cincinnati,
to call me.
-188-
Around 3:55 Bill Holmes from the IRS called and told me that Johnny Powell was not
in the office but that he would return my call on Friday the 23rd.. He said he wanted to ask me
a couple of questions. He asked me when the IRS took Tamara’s tax refund. He also asked me
when the IRS took my truck. He then asked me when I paid the IRS the $8700.00 and who I
gave it to. I told him that I gave it to Lenna Kirby and that there was another IRS agent with
her, but I didn’t get his name. I then told him that Doug Cline said that Ron Zilinski had
found $8000 of the money and that he was applying it to taxes I didn’t owe, so I called and
asked him what his records showed. Remember, these are the records that don’t exist.
On 04-21-99 I received a Certificate of Release of Federal Tax Lien for $5118.32 for the
IRS.
The following morning I went to the Lucas County Recorders office to see if there were
any other tax liens against me. To my amazement, the IRS had released another $66,532.24 in
liens that I didn’t even know existed. It’s no wonder we couldn’t raise money the second time
around for the game. The IRS actually had $71,650.56 in tax liens filed against me for an
$8700 assessment that I didn’t owe, but had paid under protest, and which had grown to
$71,650.56. What the hell interest rate is that at?
Then 04-23-99 around 4:20 Johnny Powell left a message at work for me to call him
Monday before 12:00.
So on 04-26-99 around11:38 I called Johnny Powell as they asked me to but Johnny
Powell was not in the office that day, so talk to the tape again.
As of 05-07-99 I had not heard anything from the IRS so at 9:56 I called Doug Cline
and ended up talking to the tape again.
At 9:58 I called Mr. Johnny Powell again at 513-684-2832. When he answered the
phone I asked why he and Doug Cline stopped returning my phone calls. I told him, if you
guys don’t want to talk to me and deal with this, be man enough to tell me and quit giving me
the run around. He said that he was tied up and apologized for not returning my calls but he
said that there was no excuse for Doug Cline not returning my calls. He said that he would
make sure that Doug Cline returned my calls from that point on.
Johnny then said that he personally had Shirley looking up the missing records. I asked
him how they were looking up these records if they were destroyed. I asked him if he knew
and would tell me where they were finding the records at and why didn’t they look there
before. I also asked him why was it that all the large amounts of money the IRS took from me
are missing? I also told him that I wanted a copy of any records they find and I would like to
know where exactly they found these records. As always, he said that he would look into it
and then he said that he would have Doug Cline call me back.
Later that afternoon Doug Cline left a message on my home recorder asking me to give
him a call. Doug knew that I was at work and he also had that number so why would he call
me at home? It was Doug’s way of saying that he called me knowing that I wouldn’t be there
to answer, so he would not have to talk or deal with me.
-189-
So again on 05-10-99 around 3:04, I returned Doug Cline’s call and as always I ended
up talking to the tape again.
After waiting 2 days for Doug to return my call, I called him on 05-13-99 around 1:05
and left another message for him to call me.
Three weeks later Doug still had not returned my call so on 06-03-99 around 9:15 I
called and left the message that if I did not hear from him that day, I was contacting Senator
Roth’s office again. At 3:06 Doug Cline finally returned my call. He said that he wanted to
return my call but he didn’t have time to talk to me. He said that something urgent had come
up and promised that he would call me back within ten minutes.
At 3:23 Doug had not called back as promised so I called him. They said that he was
not in so I left a message asking him to call back..
At 3:58 I still had not heard from his so I called again and was told that Doug had left
work for the day.
After waiting for over a week for Doug to return my call, I called again on 06-11-99
around 12:46 and as usual Doug Cline was not in his office. So I left another message for
him telling him that if he didn’t want to deal with this to at least me man enough to tell me.
Let’s stop playing games.
Around 2:00 Doug decided to return my phone call. He said that he had a Sophia
Houston working with him on my case. Doug and I talked about the 2 bank seizures, the
$8700 that I gave to Lenna Kirby, Tamara’s tax return and the $25,000 from the sale of the
painting & drywall business that the IRS made sure I didn’t collect. We also discussed the
patent and the 17 years that I wanted returned to me and compensation for the hell they put me
through. We basically talked about the same things we had talked about before. All we were
doing is going around in circles again and again and I told Doug that I was getting tired of it.
He then told me that he would look into it again then asked me to call him back on Monday
because he may have more questions to ask me.
Once again, I called Doug on 06-14-99 around 4:42 as Doug asked me and as usual he
was not available so I said that I would call back on Tuesday.
So on Tuesday the 15th around 2:54 I called Doug Cline’s office again and strangely
enough Doug was unavailable again.
Again on the following day around 10:52 I called Doug Cline’s office and left another
message for him to call me.
As usual Doug did not return my call so again 06-17-99 around 2:19 I called his office
again and the lady that answered the phone said that Doug will call me tomorrow for sure.
Once again on 06-18-99 Doug Cline never returned the call.
-190-
After waiting for about another week I got tired of waiting so I called Doug’s office
again on 06-24-99 around 2:35. His message machine said that he was out of town from the
21st to the 23rd.
On 06-25-99 around 3:08 I called Doug Cline and was told by the woman that
answered the phone that Doug was busy working on my case and that he promised to call me
back within a day or two.
Well about six weeks later I got tired of waiting for Doug’s call so on 08-12-99 around
2:45 I called for Johnny Powell and was told that he was not there. I left the message that I
wanted to talk to him before I went back to Senator Roth’s office and explained the run around
that I was receiving from them.
At 2:48 Bill Holmes called me back and said that Johnny Powell was busy but that he
would call me back.
At 2:49 I then called Mary Coleman from the IRS. She said that before she said
anything that she will talk to Johnny Powell and get back to me on Monday.
On Monday, 08-16-99 I got tired of waiting for Johnny Powell to call me so at 1:44 I
called Mary Coleman’s office again. I was told that she was in a meeting but that she would
call me back.
Around 3:45 Mary Coleman returned my call and told me that I should talk with Johnny
Powell instead of Doug Cline about any missing payments. Then she told me that as far as
being paid for anything else, including the Patent and the two companies the IRS destroyed, I
should just file suit against the IRS.
On 08-17-99 around 10:38 I called Johnny Powell’s office as Mary Coleman asked but
I was told that he is on vacation.
On 08-20-99 I got tired of getting the run around from Doug Cline and Johnny Powell so I
started writing my third letter to Senator Roth.
Again on 08-24-99 around 11:28 I called Johnny Powell’s office and left the message
that I was tired of playing games with them so I would go back to Senator Roth and see if he
couldn’t help me.
On 08-30-99 I came home and there was a message on the recorder from Johnny
Powell that he didn’t care if I contacted Senator Roth’s office because my letter would just be
referred back to him anyhow. I thought to myself that he was probably right but I was going to
finish and send the letter anyhow.
The following day I met Mark McBride, my past tax attorney, and Dennis Strong for
lunch. I explained to Mark that the Senate Finance Committee looked into my complaint
against the IRS and decided that not only was the IRS wrong but that they had no reason to do
this to me. Mark agreed and said that he never could figure out why the IRS was so passionate
and persistent in their attempt to destroy me over such a small amount of money.
-191-
I then told Mark that the IRS was playing games saying that they could not find some of
the payments. I told him that I suggested that they talk to Lenna Kirby and ask her what she
did with the money but Johnny Powell said that they didn’t know where she was. Mark told
me that they were lying to me because he knew that Lenna Kirby was living in Cincinnati. I
then gave a copy of the manuscript to Mark so he could read what I had written about him. I
told him that if he disagreed with anything I had written regarding how the IRS handled my
case when he represented me, to let me know so we could get it worked out before the book
went into print.
On 08-31-99 I finished my letter to Senator Roth and around 4:40 I faxed it to his
office. I also faxed a copy to Johnny Powell’s office. The letter read:
SENATE FINANCE COMMITTEE
ATTN: SENATOR WILLIAM V. ROTH, JR.
DIRKSEN BUILDING ROOM #219
WASHINGTON, DC. 20510
Senator Roth,
This is my third letter to you regarding a dispute I have had for the last 14 years with
the IRS, letters 1 and 2 are included, in an attempt to at least get back the money that the IRS
extorted illegally from me.
Once again, after having the IRS Problem Resolution Office on December 12, 1998 not
only decide in my favor and overturn the IRS assessments against me, they repeatedly told me
that they couldn’t understand why the IRS did this to me in the first place.
Since this decision was made the IRS agreed to abate these assessments, penalties and
interest and return the money they extorted from me at the same rate ( interest & penalties )
that they charged me which happened to be in access of 100% to 200% a year.
In April of 1999 I received 6 checks for a total of $20,693.68, copies of the checks are
included.
Unfortunately this amount is not even close to what they took from me or agreed to pay
me, and remember this is just the money they extorted from me, this doesn’t even begin to
compensate me for the loss of my family through divorce or the 2 businesses the IRS forced me
out of or the bankruptcy the IRS forced me into.
As of my last conversation on August 16, 1999 with Mary Coleman of the IRS, they
now say that they cannot find $7000 they took from my bank account in 1988 or the $8700
cashier check I gave them for the return of a GMC truck they seized from me in 1989. They
also refuse to pay me the $25,000 plus that was owed to me for the sale of the business the IRS
forced me out of.
The IRS placed a lien on the payments from the sale of the business then decided to go
to the new owners home and threaten him that they were going to take the business away from
him so he refused to pay the $25,000 plus balance. The IRS says that can’t pay this amount
because they didn’t receive it. Well, because of their abusive collection practices, I didn’t
-192-
collect it either. I explained that I have paid a lot more than $25,000 in taxes over the 35 years
that I have worked and that I want paid that money.
Now by no means do I think that I am being unreasonable in my demand to be paid the
money the IRS took from me. As a matter of fact, ask yourself Senator if you would be
satisfied if the IRS came to you and trashed your life, your family and businesses for 14 years
then it was decided by the IRS that they were wrong in doing this to you. Then the IRS makes
an agreement for repayment of the money, then reneges on the agreement and tells you that
they can’t find some of your payments and tells you that if the $20,693.68 isn’t enough
compensation, sue them.
After hearing this from Mary Coleman I asked her as I’ll ask you. If I came to you and
said that I would pay you $1,478.12 every year for 14 years if I could destroy your life, your
family and your businesses you’d probably think that I was mentally deficient and threaten to
call the police if I didn’t leave you alone.
Imagine then Senator Roth, if you can, that I go ahead and do this to you without your
consent for 14 years, then I pay you $20,693.68 and tell you that we’re even.
If you answered that question truthfully, you could probably go to prison. Senator
Roth, to what extent would you go to in order to protect your family, property and businesses?
Then ask yourself what you would think about a person or an agency of the government
that would do something like that to you. Would you trust or believe in a person of a
government agency like that?
What makes this situation even more appalling is that this person or agency of the
government then makes sure that you don’t have the money to fight back, and on top of that
tells you that they can do this to you by law.
Your answer may be this is why we have 2nd Amendment rights.
Senator Roth, on one hand I truly thank you for referring my case to the Problem
Resolution Office in the first place, otherwise I would still have the IRS trashing my life. On
the other hand, after reading your book “THE POWER TO DESTROY” and discovering that
your answer to the abusiveness of the IRS is to have paperwork, a lot of money and a jar of
vasoline handy I somewhat lost any hope of getting my situation with the IRS settled where it
would resemble anything fair.
Senator Roth, once again I truly thank you for your assistance in the past and ask that if
I haven’t offended you with this letter, that you could find the time to hopefully see if there is
some way that you could once again assist me in getting this nightmare over with.
Sincerely,
Donald E. Iiams, Jr.
-193-
My next encounter came on 09-08-99. Around 11:35 Iris Lehrich called me from
Senator Roth’s office. She told me that the letter I faxed to Senator Roth was turned over to
her. Iris explained to me that they were going to investigate my case, they were going to find
out why the IRS did this to me and find out why they had not settled this yet. She asked me to
send her a copy of the manuscript so they would at least know my side of the story. I replied
that I didn’t trust the IRS and I sure as hell wasn’t going to give them a copy of the manuscript
so they could start building their defense. Iris told me that she was a Senate Investigator, not
an IRS agent. I told Iris that before I gave her an answer, I wanted to talk with my attorney
first. She said that was fine.
Iris ended the conversation by telling me that the Senate was going to hold additional
hearings and they may want me to testify at those hearings.
The following day, 09-09-99 I talked to Dennis Strong and asked him if he thought
that I should send a copy of the manuscript to Iris. He said yes, send it. He told me that if they
actually investigated what happened to me, they would find out that I was right and it would
probably force the IRS to settle with me on a more reasonable level.
I followed Dennis’s advice and on 09-10-99 I sent Iris a manuscript along with a letter
next day delivery. If they were going to honestly investigate what happened, I didn’t want to
delay that process even by a day. I wanted this ordeal over with.
I gave it until 09-16-99 and around 10:51 I called Iris to see if she received the
manuscript. Once again, you’re very important to us, so please leave another message, in other
words talk to the tape.
At 10:56 Iris returned my call. She said that she had received the manuscript and had
read the first 70 pages. She said that the matter is over her head, she does not have the
authority to deal with anything this complicated so she is turning the manuscript over to a Mr.
Strouse who is the lead investigator for the Senate Finance Committee. He is on vacation this
week so Iris said that I will hear from him in the next week.
After waiting for over a week for Mr. Strouse to call, I called him on 09-27-99 around
2:53 I called and Iris answered the phone and told me that Mr. Strouse was not ready to talk
to me yet, it would be another day or two. She told me that they were having a difficult time
getting any records from the IRS so it may take a little longer than she thought to resolve my
case.
On 09-29-99 around 10:35 I called Iris again, she said that Mr. Strouse will call me
today.
At 11:40 Mr Strouse returned my call. He said that he will need 2 to 4 weeks to figure
out why this happened to me. He then told me that his biggest hurdle was getting the IRS to
provide him with any records. He closed the conversation by saying that he will call me back
soon because the more he reads of the manuscript the more questions he would need
answered.
-194-
After waiting about 4 weeks for Mr. Strouse to call, I called him on 10-25-99
around11:36. He was not available so I left a message for him to call me.
When I went home for lunch that day I picked up the mail and found another letter from
the IRS. It read:
INTERNAL REVENUE SERVICE
DEPARTMENT OF THE TREASURY
TAXPAYER ADVOCATE
550 Main Street., Cincinnati, Ohio
45202
Donald E. Iiams, Jr.
6325 Garden Road
Maumee, Ohio 43537
Person to Contact:
J. Tabor 31-03460
Telephone Number
513-263-3260
Refer Reply to:
D:TA
Date: Oct. 08 1999
Dear Mr. Iiams:
This letter is in response to correspondence to the Senate finance Committee of October 30,
1997, February 12, 1999 and August 20, 1999, regarding the examination of your 1985 and
1986 business returns. We are also in receipt of your letter written to Senator Mike DeWine on
March 8, 1999.
You expressed several concerns, including:
*
Unfair collection treatment and inability to receive a fair hearing,
*
Payments you made, but not credited to your accounts,
*
Refunds of taxes paid, and interest paid on those refunds; and,
*
A desire to be compensated for lost revenues, including proceeds from the sale of your
business, and a board game patent.
I will address each of these issues separately,
UNFAIR COLLECTION TREATMENT AND INABILITY TO RECEIVE A FAIR
HEARING
I sincerely apologize if we failed at any point in the examination or collection process to fully
explain your rights. Your 1985 and 1986 employment Tax forms 940 and 941 were originally
examined and you were assessed additional tax, penalties, and interest. This was based on the
determination that you had employees working for you rather than independent contractors.
-195-
As a result of your request, we reconsidered your case in the office of the Taxpayer Advocate.
Based on your oral testimony, we changed the original examination results and reduced the
tax, penalty, and interest to zero. See Attachment (A), Payments and Interest, which shows the
Payments and Interest Paid on those years.
PAYMENTS YOU MADE, NOT CREDITED TO YOUR ACCOUNTS
You are concerned that certain payments have not all been credited to your account. We have
conducted a through search of our records and have been unable to find evidence of these
payments. Unfortunately, you have also been unable to provide evidence of these payments.
Therefore, we have no information on which to base credits to your account. If, in the future,
you do locate cancelled checks, contact us immediately so we can determine how payments
were applied and make appropriate corrections to your account.
REFUNDS OF TAXES PAID, AND INTEREST PAID
You were also concerned that interest was calculated incorrectly and that all payments were
refunded. Please see Attachment (A). Payments and Interest, which shows the payments you
made, how they were applied, and the interest that was paid back to you. We pay interest on
your overpayments from the date you made the payment. The interest rate on the payments is
adjusted quarterly (four times a year). We previously provided you a copy of the interest rates
and payment calculations at our meeting with you on April 10, 1999.
DESIRE FOR COMPENSATION FOR LOST REVENUES
We seized a patent, and you claim a sale of your business was never completed due to
collection actions taken. You want to be compensated for these losses. I am truly sorry for any
hardships you encountered as a result of the assessments and subsequent collection action. We
strive to collect the right amount of tax at the least burden to taxpayers at all times.
There is no provision in the tax law to compensate you for those lost revenues. However, you
always have the right, as provided by Internal Revenue Code Section 7433, to bring civil action
for damages against the United States in a district court of the United States.
If you have any questions, please contact me at the phone number on the preceding page.
Sincerely,
Janey Tabor
Taxpayer Advocate
When I returned to work I called around 4:03 and asked to speak with Janey Tabor but
she was not available so I left a message for her to call me back.
The following day ,10-26-99 I received a message at work that a Janey Tabor from the
IRS wants me to call her at 513-263-3260.
-196-
At 11:13 I returned her call but was told that she was not available so I left a message
for Janey Tabor to call me.
Around 2:10 that afternoon Janey Tabor called me back at work. The first thing I asked
her was why she was getting involved when the Senate Finance Committee’s lead investigator
had taken over and was investigating what happened and why. She told me that the matter
was also turned over to her.
I told her that I had read the letter she had sent to me, and that if that was the position the
Taxpayer Advocates office was taking, we had nothing to talk about. As far as I could tell, her
position was no different than the IRS’s, so how could she possibly argue my case with the IRS
if she and the IRS agreed?
She then asked me what issues I didn’t agree with. I told her the first issue was why the
IRS did this to me in the first place. I explained to her that as far as I was concerned, their
actions were nothing less than a political favor. The IRS accused me, tried me and executed
against me for 15 years without ever giving me the opportunity to a fair hearing.
I told her that I had fought this issue with the IRS for 15 years and never got anywhere,
but after sending a letter to the Senate Finance Committee about the abusive treatment I had
received in my dealings with the IRS, they turned the matter over to Agnus Lucas and after
talking to her over the phone she decides that the IRS was wrong and that they had no reason to
do this to me in the first place.
Janey replied that the IRS decision was overturned because of my oral testimony to
Agnus Lucas. I quickly explained to Janey that I hadn’t said anything to Agnes Lucas that I
hadn’t told everyone from the IRS, so don’t tell me that was it. Now come on, if people could
just call someone over the phone and have the IRS decisions overturned, hell no one would
owe the IRS. We would all be tax free.
I asked her if she found it strange that the IRS had either lost or destroyed all my tax
records up to the time I started working for Charlie’s Dodge? Before she could even answer
me, I answered the question for her. The IRS destroyed my records so no one could ever see
them, and they did n’t do that by accident. The IRS didn’t want me taking their records to
court because those records would prove that I was right about the IRS and why they did this
to me. I continued to explain that those same records would also prove the amount of money
the IRS extorted from me and the amount of money they should pay me, with penalties and
interest. Most of all though, the IRS didn’t want those records to get any one of them in
trouble, otherwise the IRS would have them to prove that they were right.
I then explained to her, in no uncertain terms, that the IRS was going to compensate me
for the hell they put me through if they liked it or not. Janey then stated that there was no
provision in the tax law to compensate me for my losses. Now isn’t that convenient. Who in
the hell made that rule, the IRS? She then asked me why I didn’t just sue the IRS. I explained
to her that the IRS made sure that I would not have the means for 15 years to be able to afford
the caliber of Attorney it would take to fight the IRS.
-197-
She then asked me to briefly explain what had transpired in the beginning so I gave
her a 10 minute version of what took place and why. I explained to her that as far as I was
concerned the IRS was just playing games, they had no intention of getting this matter settled.
Otherwise they wouldn’t keep handing me off to different people all the time. I described, as
briefly as possible, all the different people from the IRS that I had spoken to over the phone. I
also clarified what transpired in the meeting that I had with Doug Cline, Mary Coleman and
Johnny Powell in Toledo. I detailed how I was repeatedly lied to by Doug Cline. I also
disclosed that Johnny Powell had lied to me when he told me that the IRS could not find
Lenna Kirby, so the IRS had no way of verifying the missing payments. I told her that I was
tired of being lied to and getting nothing but the run around from the IRS. They either want to
settle this fairly, or they don’t. Just let me know which way they want to go and I’ll deal with
it.
Janey said that she wanted to look into this a little further and would call me back by next
Wednesday.
The following day, 10-27-99, around 3:04 Janey Tabor called me while I was in a
meeting at a clients home. I just happened to have Jeff Winke, the sales manager with me at
this meeting, so I explained to both of them who was on the phone, excused myself and took
the call outside in his driveway.
Janey begins the conversation by telling me again that regardless of if the IRS is right or
wrong there was no law saying that the IRS had to compensate me for the damage they did to
my family, businesses and life. I replied that I didn’t give a damn if there was or not.
I told Janey that after going through the hell they put me through, I didn’t trust any branch
of the Government or the Legal System, especially the IRS, and that’s why I wrote the book. I
again, in more detail described how the IRS not only destroyed Iiams Painting & Drywall
Repair but they found it necessary to also destroy ShuffleBowl Corporation. Then they made
sure that I couldn’t get my hands on enough money to fight back. For 15 long years, the IRS
made sure that I wouldn’t have the resources, especially with $ 76,046.76 in Federal Liens on
my credit record. I couldn’t own a home or have any other assets because the IRS would just
take them at will, like they did my bank accounts, pay checks and the money they forced me
to pay them on their payment plan. . The IRS made damn sure that I could not afford to fight
back.
I then explained to her that it wasn’t enough for the IRS to trash my businesses , the
bastards then decided to go after my wife’s income and tax returns just to insure that life would
be miserable enough for both of us that we’d end up in divorce court. Then, if that’s not
enough, I’m turned over to another branch of the government that dictates to me when I can see
Lauren, how much I’m going to pay for her, and once again I have no say in anything. Oh by
the way, if I don’t do what they say, I go to jail. What the hell kind of government is this?
I told Janey that she can’t imagine how angry I was about the fact that I would be
visiting Lauren for the rest of my life instead of living with her and there was no way in hell
that I was going to allow the Government, the Legal System and IRS to do this to me and just
walk away. No way, monkey’s will fly before that happens.
-198-
Once again, I don’t think Janey knew what to say because I wasn’t accepting the
answers she was giving me. So she closed the conversation by saying she wanted to look into
the matter a little more.
This conversation lasted about 15 minutes
Then on 11-03-99 around 4:40p.m. Janey left a message at work for me to call her.
I didn’t get the message early enough to call her back that day so on 11-04-99 at 10:36
a.m. I returned her call but I ended up leaving a message for Janey to call me.
After four days had passed and Janey had not returned my call, I called again on 11-0899 around 4:33 p.m. and left another message for Janey to call me.
The following day ,11-09-99 around 2:24 , I was leaving work to go home for lunch
when Janey called me on my cell phone. I explained that I was going to lunch so it was a
perfect time to talk to her. I ended up talking to her the entire time I was driving home and
ended up finishing the conversation in my apartment complex parking lot. As a matter of
fact, our conversation lasted for about a half an hour.
Janey attempted to forewardly start the conversation by telling me again that there was
no law saying the IRS had to compensate me when they’re wrong. I abruptly stopped her and
asked if there was a law stating that the IRS didn’t have to compensate me when they were
wrong. She hesitated for a moment and said that there was not. I then explained to her that
we needed to work from that perspective because there was no way in hell that I was going to
allow the IRS to trash my life for 15 years and not be held accountable.
I said listen Janey, I do not want to come across as being rude or angry with you, but
every time you call me and tell me that IRS says they don’t have to pay for this nightmare, you
piss me off. You sound like an intelligent person until you say things like that. I said, Janey
you and I both know that in the real world, the one I live and work in, if General Motors did the
same thing the IRS did to me , when my attorneys got finished with them my name would be
on their buildings.
But Janey, you say that because it’s the IRS, they’re not accountable “by law” when
they’re wrong and that is totally unacceptable. I am not going to allow the IRS or anyone else
do this to me and just walk away. I explained to her that I after what I went through, I would
never trust any branch of the government again, especially the IRS. I told her that I already
knew that the government and IRS would not be fair or honest about why they did it to me or
in attempting to compensate me for the hell they put me through and that’s why I took 6 ½
years of my life to write the book because I plan on continuing this fight , but we’re going to do
it out in the open for everyone to see. I told her that my plans are to legally shut the IRS down
with a mail in boycott. I was going to try and get enough people to send in letters to the point
that the IRS is so flooded with mail that they’re unable do anything to anyone again. They
need to be put out of business.
She told me that I should sue the IRS in Federal Court. I asked her if she knew the
type of money it takes to hire an attorney for an extended legal battle with the IRS. It’s
-199-
already taken me 15 years to get this far because the IRS made sure I would not have that type
of money, and even if I was able to find an attorney, the IRS could drag this out for 15 to 20
years. Hell, I may be dead by that time.
I then explained to her that from my past experiences with the legal system, suing the
IRS in Federal court was like having the trial at my house with one of my kids as the judge. I
told her that as far as I was concerned, Federal Judges are employees of the Federal
Government just like the IRS is. The only way I felt that I would ever receive a fair trial, was
if I made sure everything was out in the open so they were less likely to rig the trial like they
did in Rossford, Perrysburg and Lucas County.
After getting nowhere with her, I finally attempted to use the last bit of logic I could
muster up before telling her to just kiss my ass and hanging up. I said, Janey I would like to
ask you this question face to face but I’ll settle for an answer over the phone. Now, Janey are
you going to tell me that if anyone, including the Federal Government and the IRS wrongly
came in and destroyed your family, took your daughter away from you through a divorce, then
destroyed 2 businesses and your life for 15 years and then told you that they’re not
accountable for what they did to you, that you would accept that? There was quite a long pause
before Janey finally answered no, she would not accept that either.
I then politely asked her to please stop calling me, I told her that I was going to shortly
come out with the book, put together an internet site and take my fight to the real world.. I
then closed our conversation by telling her to have a nice day.
Well, about ten minutes later, Janey called me back and said that she agreed that the
IRS should have to compensate me for what they did, and that she didn’t think that the IRS was
looking at this in the proper manner. She asked me for the name and phone number of the
Senate Finance Committee investigator. She said that she wanted to talk with that person so
she could give them her recommendations.
On one hand I was somewhat elated to have her call me back and make this statement.
On the other hand, I was still ticked off from our last conversation. I don’t want to seem
ungrateful, but after you argue with some one from the IRS for months and your’re finally able
to get them to agree with you, you remember from past experience that this means nothing.
I’ve been through it repeatedly with different people from the IRS and it always ends up
accomplishing little to nothing. Their word means absolutely nothing.
I gave Janey Mr. Strouse’s name and said that I would have to look up his phone
number but that I would call her back shortly with it.
Around 3:25 p.m. I called Janey back and gave her Mr. Strouse’s phone number.
On 11-19-99 around 1:17 p.m. I called and asked Iris to have Mr. Struose call me.
She said that she would get a message to him and have him call me back.
Almost a week went by and I hadn’t heard from Mr. Strouse so l called him on 11-2399 around 4:29 p.m. I called and left another message for Mr. Strouse to call me.
-200-
After waiting for almost another week and not having him return my call , I called again
on 11-29-99 around 9:48 a.m. I called and left another message for Mr. Strouse to call me.
Several hours later Iris Lehrich called me back to tell me that Mr. Strouse was released
and that there were not going to be any additional Senate hearings into IRS abuse. She then
told me that if I was not content with what the IRS was willing to pay me that I could sue them.
She then told me that there was nothing they could do for me anyhow because all of my
records had been destroyed by the IRS.
She then explained to me that there was no law stating that the IRS had to compensate
me for the losses they caused, regardless if they were wrong .
I then told her how I felt about that rule and simply stated that I would fight them by
coming out with the book . I asked Iris if she would please send back the manuscript I sent to
her. She asked me if I would mind if she copied the manuscript before she sent it back. I said
that yes I would mind, I did not want her copying the manuscript, just please send it back to
me.
On 12-06-99 I received the manuscript back from Iris Lehrich and that was it..
The last correspondence I received from the IRS was a letter stating that I had to claim,
as income on my 1999 tax’s, $8430 of the money the IRS refunded to me because they
considered it interest. Once again, I end up paying the IRS to destroy me, like it or not, and if I
don’t do what they say, I can go to jail. What the hell type of rules are these?
I don’t want to sound smug or seem repetitive, but this makes absolutely no sense
whatsoever. This just proves once again that the IRS still does what they want to whomever
want, and right or wrong, they are not accountable or responsible, and nothings going to
change. Remember, if you or I do something wrong, the IRS can and will take everything
you have now and forever.
Now sadly enough, there is no one in any government position who you or I, or anyone
else for that matter, can talk to who can change what the IRS does to innocent people.
Hardened criminals have more rights than people dealing with the IRS do.
To make matters worse, the Senate Finance Committee hearings on IRS abuse didn’t
accomplish a damn thing.. The hearing were nothing less than more governmental smoke and
mirrors.
To make a point, I would have liked to had the time to watch the hearings but I had to
work. One of the parts that I was able to watch though was several people that work for the
IRS testifying undercover. They had altered their voices and disguised their looks so that the
IRS would not know who they were. The only other time that I have seen anyone testify like
this were people testifying against the mob. They were afraid that if whomever they were
testifying against ever found out who they were, they would kill them.
Now I don’t think that they were afraid that the IRS would kill them, but from personal
experience, I know the hell the IRS can put you through. The IRS has been known to push
-201-
innocent people to the point that they took their own life to spare their families the hell the IRS
can put you through, if they so choose to.
My point is that when people from the mob have had to testify in disguise, for fear of
retaliation from whomever they’re testifying against, the government has always gone after
whoever they were afraid of. The government will take years and spend whatever amount of
money necessary to put these people in prison.
If any Corporation did the same thing the IRS does to innocent people, the Government
and the Legal System would shred them to pieces, and make sure anyone the Corporation
harmed was able to sue them. I don’t care how large the Corporation was, some executives
would go to jail and they’d be lucky if the government didn’t put them out of business.
When it’s the IRS though, nothing happens and no one’s really punished. I haven’t
read anywhere where anyone from the IRS was prosecuted and went to jail for anything. Have
you?
Senator Roth’s office had thousands of people calling about IRS abuse, and these people
never had the opportunity to tell of their experience with the extortionists from the IRS let
alone get the situation straightened out.
Like every thing else they do, the Politicians make a few small changes and assume that
they have somewhat pacified the masses. Remember, they think that the general public has a
short memory span and that with a little time, we’ll just forget about IRS abuse. Unless you
are one of the people stuck dealing with the psycho’s from the IRS, and if you are, I’ll
guarantee you that you’ll never forget the experience..
Ask yourself, have you ever heard anything good about the IRS, or have you always
heard horror stories about how they trashed someone’s life. That’s not by accident either, the
IRS’s real motto is the more you fear them the easier it is for them to collect money from you.
It’s not a matter of the IRS going after the mob or hard criminals, it’s a matter of the IRS
tearing up Grandpa & Grandma, you, your husband or wife, your aunt or uncle, your children.
The IRS will take your home, property, bank accounts, your savings, trash your marriage, take
your businesses and you don’t even have to be guilty.
Now that the Senate Finance Committee hearings on IRS abuse are over, there is no
one in the government you can talk to. I know, I tried. I personally think that the real case
scenario is that there's no one in the government who even cares what we think. Our
politicians have their own agendas. What you and I think doesn't matter to them. Both
political parties are going to do what they want and let the American people be damned. That’s
just the truth of the matter.
Given these circumstances, there has to be a way to get and keep their undivided
attention. I do believe we still have the right of Freedom of Speech and we'd better start using
it before they take that away from us too. What we have to do is send a message to our
government leaders, one they can't tune out.
-202-
I used to believe that we could make a difference at the voting booth, but I’m not that
naive anymore and I don’t think that too many other people are either. Everyone already
knows that the politicians, local, state and federal, have managed to manipulate and corrupt
our election process to the point that most people refuse to participate.
So how do we get through to our government leaders? Calling them on the phone isn’t
the answer. Who would you call that could or would make a difference? Better yet, who could
you call that would even care? If we called the politicians they would just have a staff
member answer the phone, and only so many people can call them at once. Writing letters or
sending fax’s to the politicians would also prove to be fruitless because they could just throw
them away. I like the idea of writing letters though, but then we have to choose a government
agency which would have to open, read and deal with all the letters, rather than putting them to
the side or throwing them away.
It would have to be an agency important enough to the federal government that they
could not afford to ignore us, yet one that would not impair the day-to-day operations of the
federal government. It would also help to target a government agency which everyone detests-a government agency known for its brutality, unprincipled, unethical, and unscrupulous
conduct. And who better than the IRS?
Most people send information to the IRS once a year, your tax information, and it takes
the IRS at least 2 months to process that data and send a refund or turn you over to the
extortionist from the collections division. Imagine how long it would take the IRS to send you
a refund check if you had to file more than once a year?
Think about it for a minute. If you send the IRS one protest letter a year, you’ve just
increased their work load by 100%. If you sent the IRS a protest letter once a month, you’ve
increased their work load by 1200%. Then if you committed to sending the IRS a protest letter
once a week, that’s a 5,200% increase and once a day, we’d be increasing their work load by
36,500%.
Imagine what would happen if your work load increased at your job by those numbers.
The answer is, regardless of how hard you worked, you’d never be able to handle it, and neither
will the IRS. As a matter of fact, even if the IRS attempted to handle the over load of
paperwork, they’d fail because they can’t possibly hire 10 times let alone 365 times the people
they now have. There is no way that the IRS could possibly ever handle that amount of mail.
The best part about this is that its legal. Everyone has the right to write a letter to the
any branch of the government and tell them how they feel. Another incentive to writing letters
is that you don’t have to be a registered voter to participate. There is no age requirement
either. Basically anyone can participate.
Now, for the people who are uneasy about writing a letter to the IRS because they know
they run the risk of the IRS retaliating if they have your name and return address on one of
these letters, you have my permission to use mine. That’s right, you can put my name and
address on your letters because you know what, I’m not afraid of the IRS.
-203-
Now as much as I dislike saying this, with as many angry people as we have these days
with the government and the IRS, I must ask and insist that any letter written to the IRS with
my name and address on them must be of a non threatening nature.
After everything I went through with corrupt government, I still believe that we can
accomplish turning our government around and putting the IRS out of business peacefully and
that’s the only way that I’m willing to take them on. By the books.
Now, just in case you’re asking yourself, why would you want to participate in a write
in protest that would put the IRS out of business. The first answer I’ll give you is that I never
thought that anything like this could ever happen to me. I always thought that the IRS only
destroyed people that had cheated the government out of a sizable amount of money, not for a
couple of dollars, and least of all innocent people. I was dead wrong, the extortionist bastards
from the IRS will destroy you, your family and your life, and get away with it every time.
The second reason would be that you never hear, and never will hear, anything positive
about the IRS. It’s always a horror story. The IRS is always destroying people and small
businesses. To me that doesn’t really seem very logical. If someone owes you money,
common sense dictates that you work with them to a certain degree so they can pay you
whatever they owe you. Slamming people with a sky high interest rate along with penalties
that keep people paying the IRS for the rest of their life is immoral if not illegal. As a matter of
fact, it is against the law for anyone else to do that because it is extortion or loan sharking.
My third reason is the gross inaccurateness of IRS claims and assessments filed against
people and small businesses. From what I’ve read, up to half (50%) of the notices and claims
against you sent out by the IRS are wrong. You don’t owe the money,but you damn well better
pay it because even more distressing is the fact that the IRS can and will take everything you
have without ever going before a judge and jury. Believe me, it’s a whole different ball game
trying to find, let alone hire qualified legal counsel, without having the money to pay for them.
My forth reason would be for your own self preservation because the IRS’s next
victim, person or small business, could be you or one of your family members. I can tell you
from personal experience that once the IRS says you owe them money, nothing you have is
safe. They can and will get to everything you have and take it all.
My fifth reason would be the IRS’s gross mismanagement. Remember, the IRS
developed and spent Four Billion dollars that they extorted for us on a computer system that
didn’t work. Then when the IRS was audited by the General Accounting Office, they failed
miserably. The IRS could not even account for the money they extorted from us.
My sixth and last reason are the families that the IRS destroys in their quest for
devastation can never be replaced. Once again from personal experience I can tell you that the
IRS can and will make your family life a living hell. Too many times this living hell ends for
your partner in divorce court. Your hell not only continues but expands. Not only do you still
have to deal with the IRS but you’re now stuck visiting your children instead of living with
them, and that’s for life. There’s generally no changing that around.
-204-
I think that you will have to admit that there is nothing good about the IRS. They have
way too much power, they’re way too abusive with that power and worst of all, the’re above
the law. The problem is what can you do about it? You can’t go to the politicians and get rid
of the IRS, the Senate Finance Committee hearing on IRS abuse proved that. You can’t go to
the IRS and tell them that you want them out of business because they’ll tear you to shreds for
thinking it let alone saying something like that.
Personally, I have had 15 years to think about this and the only way feasible that I can
see to put the IRS out of business is if you and I do it, and I can’t think of a better more
effective way than to swamp them with so much mail that they can’t process it.
I could go on forever giving you reason upon reason for putting the IRS out of business
but at some point you have to say enough. If what you’ve read in this book, read in the
newspapers, watched on television or heard from family, friends or even strangers isn’t enough
to make you participate in this write in protest, nothing else I can say probably would either.
If you agree with the way that the IRS operates, let them keep taking your money by
threat of force and abuse. But if you don’t agree, please take the time to send your letters and
help put the IRS OUT OF BUSINESS.
Now I agree that you are going to have to commit to spending about 50 cents a day for a
stamp, an envelope and a piece of paper. The letter you can down load for free off of the web
site, www.endtheirs.com. I know how busy everyone is these days and how limited their free
time is so here is a way to end the IRS without giving up hardly any time what so ever. You
don’t even have to leave the house. I think that you’ll have to agree that you’ll never find a
cheaper more effective legal way to send a message to the government that we’ve had enough
and we demand change now, not later.
By the way, if you have a better idea of how to accomplish this task, please feel free to
contact me at any time of the day or night because I really don’t care who does it, as long as it
gets done now and legally.
One thing I can assure you of is that if enough people participate in this write in protest
the message wouldn’t only get through to our federal politicians, it will get through to every
politician and every government agency in the country that we demand that our Election
process, our Political leaders, our Legal system and the bureaucrats working for the
government be accountable, honorable, trustworthy, ethical people.
THE AMERICAN PEOPLE WILL NO LONGER TOLERATE ANYTHING LESS.
-205-