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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.
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.
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