Misrepresentation of Levy Extractions

(For clarity, please read this posting third.)

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Chapter 7 Trustee Ernest V. Harris and IRS Attorney Carol Koehler Ide are formally engaged in Adversary Proceeding No. 07-3007 (within umbrella Case 05-30144) to determine Dr. Brown's tax liability for years, 1993 forward.

On February 25, 2008, Dr. Brown made Department of Justice, Tax Division Freedom of Information Act ("FOIA") request for all records resulting from IRS levy activity against insurance account funds intended for Dr. Brown for medical service rendered to members by Dr. Brown, 1993 forward. On April 2, 2008, FOIA provided Dr. Brown sixteen (16) pages of potentially responsive levy records (attached to Case 05-30144 docket entry ("Doc.") 749, as Exhibit B). On April 16, 2008, FOIA demanded $1,176.00 for the remainder of the levy records, which Dr. Brown paid on April 24, 2008.

On July 22, 2008, FOIA notified Dr. Brown that they had completed their review and that they had identified 1,488 pages that appear to be responsive to Dr. Brown's request of February 25, 2008. FOIA further informed Dr. Brown that the 1,488 pages were being sent to IRS (i.e., Attorney Carol Koehler Ide) instead of sending them to us (said levy information has never been disclosed to Dr. Brown).

On August 27, 2008, Dr. Brown filed MOTION FOR INJUNCTIVE RELEIF, Doc. 743. In opposition on September 2, 2008, Attorney Ide filed UNITED STATES' OPPOSITION TO DEBTOR'S MOTION FOR INJUNCTIVE RELIEF, asserting that the sixteen (16) pages of levy records provided to Dr. Brown on April 2, 2008 were in fact payments to Dr. Brown or his business (at page 2).

This is a misrepresentation of the sixteen pages (i.e., fraud upon the Court, pursuant to Title 18 U.S.C., Section 157(3), Bankruptcy Fraud), since the IRS directed said payments to a repository account at Bank of Georgia / P. O. Box 828 / Watkinsville, GA 30677 (which IRS levied over to itself). This bank paid IRS interest payments ($4,047.00) for the privilege of serving as repository institution. IRS paid this bank via interest forfeiture ($273.00) to serve as repository institution. See Dr. Brown's reply, Doc. 749 DEBTOR'S REPLY TO UNITED STATES' OPPOSITION TO DEBTOR'S MOTION FOR INJUNCTIVE RELIEF, in which all details of this matter were explained with supporting documentation to the Court.

Judge Hershner fully aware of Attorney Ide's fraud upon the Court (as Doc. 749 informed him of same), ruled to sustain her opposition to Dr. Brown's motion for injunctive relief, and took no action in response to her fraud upon the Court. See Doc. 750 for Judge Hershner's order.

For Judge Hershner to sustain Attorney Ide's objection, without addressing her fraud, was to join her in her fraud upon the Court, prejudicing the effective and expeditious administration of the business of the Court (egregious judicial misconduct).

In response to Attorney Ide's criminal conduct, I reported same to FBI, U. S. Trustee's Office and U. S. Attorney Maxwell Wood (Middle District of Georgia). There has been no response, to date. We acknowledge that this is a judicial matter, and should be handled as such (we hope the system works).

In response to Judge Hershner's criminal conduct, Dr. Brown filed COMPLAINT OF JUDICIAL MISCONDUCT No. 110890099 on October 14, 2008 to the Eleventh Circuit Judicial Council. On October 28, 2008, the Council responded (in the form of an order from Chief Circuit Judge J. L. Edmondson) to assert: The allegations of this Complaint are "directly related to the merits of a decision or procedural ruling". Therefore, pursuant to Chapter 16 of Title 28 U.S.C., Section 352(b)(1)(A), this Complaint is DISMISSED. This means: although your Complaint has merit, I shall exercise my statutory legal prerogative to DISMISS, since the allegations of your Complaint are "directly related to the merits of a decision or procedural ruling".

Dr. Brown responded with a letter to assert: ... This kind of continuing criminal conduct by Judge Hershner appears to have progressed to become a judicial strategy, as evidenced by: Judicial Complaint No. 110890085 JUDGE KNOWINGLY PARTICIPATED IN CONCEALMENT OF ASSETS IN VIOLATION OF TITLE 18, SECTION 152 (IMPLYING COMPLICITY IN THEFT); Judicial Complaint No. 110890096 JUDGE KNOWINGLY PARTICIPATED IN CONCEALMENT OF LEVY EXTRACTIONS, IN VIOLATION OF TITLE 18 U.S.C.,SECTION 157 (IMPLYING OBSTRUCTION OF JUSTICE VIA FRAUD). This continuing relevant criminal conduct is inevitably inflicting a devastating impact on the reputation of the American judiciary. Complainant acknowledges that Complaint is directly related to the merits of a decision by Judge Hershner, and therefore allows that Chief Judge J. L. Edmondson may dismiss pursuant to 28 U.S.C., Section 352(b)(1)(A)(ii). In light of this, surely extraordinary, continuing criminal conduct by judge Hershner from the bench (with notice and documented proof of same), I respectfully request that this case be referred for panel Review.

Chief Judge Robert F. Hershner, Jr. has been demoted to Judge Robert F. Hershner, Jr. The fact that he is allowed to continue as a judge is regrettable and unacceptable (a situation that the Council will hopefully rectify). On November 17, 2008, Dr. Brown filed Doc. 757 MOTION TO RECUSE, requesting the recusal of Judge Hershner from this case. A hearing has been scheduled for February 11, 2009 on this matter.

Concealment of Levy Extractions

(For clarity, please read this posting second.)

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Chapter 7 Trustee 7 Ernest V. Harris and Department of Justice Tax Division Trial Attorney Carol Koehler Ide (attorney for the IRS) are engaged in Adversary Proceeding No. 07-3007 (initiated February 16, 2007, within umbrella case 05-30144) to determine Dr. Brown's tax liability for years, 1993 forward.

On February 25, 2008, Dr. Brown made Department of Justice Tax Division Freedom of Information Act ("FOIA") request for all records resulting from IRS levy activity against insurance account funds intended for Dr. Brown for medical services rendered to members by Dr. Brown for years, 1993 forward. On April 2, 2008, FOIA provided 16 pages (obtained from the first two boxes of 23 boxes that were available to be searched), at no charge. On April 9, 2008, Dr. Brown requested that FOIA would expedite his request and waive the fees for said request, as Dr. Brown's (newly assigned) District Judge Clay D. Land had revoked Dr. Brown's supervised release and ordered him back to prison (on April 3, 2008).

FOIA responded on April 16, 2008 (in the person of Carmen M. Banerjee / Division Counsel for FOIA and PA matters / Department of Justice, Tax Division), informing Dr. Brown that his request to expedite and waive fees was denied, and that he must pay $1,176.00 to get FOIA to render the levy records represented in the remaining 21 boxes. Dr. Brown paid the demanded fee of $1,176.00 on April 24, 2008.

On May 28, 2008, Dr. Brown filed Doc. 720 MOTION TO COMPEL FREEDOM OF INFORMATION ACT AGENCY TO RELEASE DEBTOR'S RECORDS. Chief Judge Hershner denied the motion on August 29, 2008, at the request of Attorney Ide. See Doc. 744 for Judge Hershner's order to deny motion to compel disclosure, and Doc. 729 for Attorney Ide's request for same.

Recall that Chapter 7 Trustee Harris and Trial Attorney Ide are formally engaged in Adversary Proceeding No. 07-3007 (since February 16, 2007) for the purpose of determining Dr. Brown's tax liability for years, 1993 forward. There is no rational justification for allowing the IRS levy extractions to be excluded from consideration in these proceedings.

For Chapter 7 Trustee Ernest V. Harris (the statutory attorney advocate for Dr. Brown's bankruptcy estate) to not demand disclosure of the IRS levy records is to violate his statutory duty to investigate the financial affairs of the Debtor under Title 11 U.S.C., Section 704(a)(4). Without knowledge of the amount of money taken by IRS from Dr. Brown (via this levy, for 1993 forward), it is impossible to know what Dr. Brown's tax liability is for 1993 forward.

For IRS Trial Attorney Carol Koehler Ide (who is in possession of the IRS levy records, as she is the IRS attorney) to request the Court to not compel IRS to disclose the IRS levy records is to ask the Court for permission to obstruct justice by concealment or fraud, a violation of Title 18, Section 157.

For Judge Hershner to grant Attorney Ide's request is to effectuate fraud upon the Court by knowingly permitting Attorney Ide to conceal and misrepresent profoundly material facts, prejudicing the effective and expeditious administration of the business of the Court.

In response to the criminal conduct of Trustee Harris and Attorney Ide, I made reports of same to the FBI, the U. S. Trustee's office and the U. S. Attorney's office. There has been no response from these entities, to date. Note that this is a judicial matter, and should be handled by the judiciary as such.

In response to Judge Hershner's criminal conduct, Dr. Brown file Complaint of Judicial Misconduct No. 110890096 with the Eleventh Circuit Judicial Council, September 18, 2008. On October 9, 2008, the Judicial Council responded by way of order from Chief Circuit Judge J. L. Edmondson, to assert:The allegations of this Complaint are "directly related to the merits of a decision or procedural ruling". Therefore, pursuant to Chapter 16, of Title 28 U.S.C. Section 352(b)(1)(A) this Complaint is DISMISSED. This means: although your Complaint has merit, I shall exercise my technical legal prerogative to DISMISS, since your Complaint is "directly related to the merits of a decision or procedural ruling".

Dr. Brown responded with a letter to the Council, to Assert: The reputation of the United States of America, as a haven of legality, is at stake if a sitting judge is allowed to commit a crime from the bench without consequence. ... In light of this, surely extraordinary, criminal conduct by Judge Hershner from the bench, I respectfully request that this case be referred for Panel Review. We await response from the Council.

Cheif Judge Robert F. Hershner, Jr. has been demoted from Chief Judge Hershner to Judge Hershner. The fact that he is still a judge is an unfortunate and unacceptable circumstance (hopefully this unacceptable circumstance will be rectified by the Council).

As Judge Hershner had lost "the appearance of impartiality", on November 17, 2008, Dr. Brown filed Doc. 758 MOTION TO RECUSE to request recusal of Judge Hershner from this case. A hearing on this matter is scheduled for February 11, 2009.

Concealment of WBKZ Annual Net Revenue

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Dr. Bradford G. Brown (my brother) was wrongfully convicted of tax evasion on March 13, 2003 for tax years, 1994 and 1995 (case 3:02-cr-14 in the Middle District of Georgia). He was sentenced to a 41 month prison term, ordered to pay fine of $40,000.00 and restitution of $3,083,000.00. In order to try to protect his estate while he struggled to reverse the conviction, he filed Chapter 11 bankruptcy (case 05-30144 in the Middle District of Georgia). This bankruptcy case was involuntarily converted to Chapter 7 on December 15, 2005, and Trustee Ernest V. Harris was assigned. As trustee, Attorney Harris' duties and responsibilities are specified by Title 11, Section 704 (he is supposed to become the attorney-advocate for the estate). He exercises full authority over the estate (i.e., he has continuing free access to all estate assets).


The assets of the bankruptcy estate are owned as follows: two-thirds are owned by Dr. Bradford G. Brown; one-third are owned by Martin L. Brown. This distribution was effectuated by CONSENT JUDGEMENT ORDER (from Adversary Proceeding No. 06-3026 within umbrella Case 05-30144, on February 16, 2007). This renders me (Martin L. Brown) a party in interest with legal standing to advocate for my interest in the estate, and to request sanctions against officers of the court (judges and lawyers) who commit illegal deeds during the course of this bankruptcy proceeding.

Chapter 7 Trustee Ernest V. Harris used the technique of "asset abandonment" to conceal and avoid the payment of Internal Revenue Service ("IRS") tax obligations associated with a $100,000.00 annual net revenue stream (to which he continued to have free access). This is in violation of his duty under Title 11, Sections 704(a)(2), (4), (7) and (8).

See SCHEDULE B - PERSONAL PROPERTY report of value ($1,000,000.00) of Dr. Brown's two-third ownership interest in asset, WBKZ Radio Station. Said asserted value was based on 15 times estimated net annual revenue of $100,000.00.

Trustee Harris asserted that WBKZ had no value (which is equivalent to asserting that WBKZ had no net revenue). See NOTICE OF ABANDONMENT OF PROPERTY on January 18, 2007, attached as Exhibit B to Case 05-30144 docket entry ("Doc.") 714 MOTION FOR DISCLOSURE OF BASIS FOR ABANDONMENT, entered on 04-28-2008.

Chief Judge Robert F. Hershner, Jr. denied Doc. 714, upon request by Trustee Harris. See Doc. 716 for Trustee Harris' request to Judge Hershner to dismiss Doc. 714. For Trustee Harris to request that Judge Hershner grant him permission to not disclose the basis for his abandonment of the estate asset, WBKZ Ratio Station, is equivalent to his asking for permission to conceal a bankruptcy estate asset, which violates his duty under Title 11, Section 704, and is a crime pursuant to Title 18, Section 152.

Maybe Trustee Harris would argue that the annual net WBKZ revenue is not $100,000.00. Then, he has a duty to disclose the basis for him to conclude otherwise for the correct value of the annual net WBKZ revenue. If he refuses to disclose the basis for this value, we are left with the disappearance of whatever the true value is. This suggests theft or complicity in theft (the money is gone). Where is the money (Trustee Harris has continuing free access to the WBKZ net annual revenue, whatever it is)?

For Judge Hershner to give his consent to this state of affairs, is to participate in same (i.e., to commit a crime from the judicial bench). This criminal conduct by Trustee Harris has been reported to the FBI, the U.S. Trustee and the U. S. Attorney for the Middle District of Georgia (Frank Maxwell Wood). This criminal conduct by Chief Judge Hershner is the subject of a complaint that I filed to the Eleventh Circuit Judicial Council (Complaint No. 110890085, filed on September 4, 2008). I also filed (pro se) Doc. 758 MOTION TO RECUSE Judge Hershner, on November 17, 2008. That motion is still pending.

I received a response letter from Assistant U. S. Attorney Bernard Snell (from the staff of U. S. Attorney Frank Maxwell Wood), asserting that the U. S. Attorney would not act unless requested to do so by the U. S. Trustee's office.

The person responsible for monitoring this case and reporting to U. S. Attorney Frank Maxwell Wood, any criminal activity on the part of Trustee Harris, is Ms. Elizabeth Hardy / Office of the United States Trustee / 440 Martin Luther King, Jr. Boulevard, Suite 302 / Macon, Georgia 31201. Ms. Hardy's responsibility is stated in Title 28 U.S.C., Section 586(a)(3)(F).

The Eleventh Circuit Judicial Council responded, by order from Chief Circuit Judge J. L. Edmondson on October 28, 2008, to assert: The allegations of this Complaint are "directly related to the merits of a decision or procedural ruling". Therefore, pursuant to Chapter 16 of Title 28, Section 352(b)(1)(A) this Complaint is DISMISSED. This means: even though your Complaint has merit, I will exercise my technical legal prerogative to dismiss because your Complaint is "directly related to the merits of a decision or procedural ruling".

I responded by letter to the Council, to assert: ...In light of this, surely extraordinary criminal conduct by Judge Hershner from the bench, I respectfully request that this case be referred for Panel Review. The response to my letter is pending. Chief Judge Robert F. Hershner, Jr. has been demoted to Judge Robert F. Hershner, Jr. However, Judge Hershner is still on the bench, as a sitting judge; this is an unfortunate unacceptable fact. Hopefully, the Council Panel Review will rectify this unfortunate fact.