Motion to Dismiss – Update 9-14-2015

The Defendant Moved to Dismiss the Tax Evasion Indictment based upon False Evidence deliberately Fabricated by the IRS

The Government Opposed the MTD.

The Defendant Replied to the Government’s Opposition.

Both the Government’s Opposition and the Defendant’s Reply documents may be downloaded (on donation basis) by clicking on the Button below.

Here is the Defendant’s Table of Contents in his Reply:

TABLE OF CONTENTS

Summary of Argument……………………………………………………………………1
A. The Government, in Its Response, Discloses that the IRS Engaged in Constructive
Dishonesty by Continuing a Civil Audit of Dr. Bailey after Finding Firm Indications of
Fraud; Consequently, these Criminal Charges Must be Dismissed. ……………………………… 1
B. Illusory Conflict between the Courts and the Commissioner’s “Needful Rules” ……………. 4
C. The Other Cases Cited by the Government, Do Not Contradict Dr. Bailey’s Arguments
Here… …………………………………………………………………………………………………………………. 9
D. If the TC 150 represents an SFR, the IRS cannot summarily Assess the Tax ………………. 10
E. The IRS’s Own Revenue Officer Training Coursebook Supports Dr. Bailey’s Claim. …. 11   F. The False-Return Scheme by The IRS Is What Directly Led Dr. Bailey To File His Tax
Returns for 2004-2011 Because He Was Led To Believe That, if He Did Not File Tax
Returns, the Government Would [Fraudulently] Do So And Claim a Deficiency. ……….. 12
G. 2004-2011 Consent and Waiver Induced by 1998 Fraud ………………………………………….. 13
H. Deference to the Commissioner’s Rules and Regulations …………………………………………. 14
I. Dr. Bailey Has Easily Met His Evidentiary Burden for an Evidentiary Hearing ………….. 19

Conclusion……………………………………………………………………………….20

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