Here is what we have been able to discover thus far. Dr. Vincent Steven Booth and his accountant James Baker of Texas took actions regarding his finances in the year 1995. Both James Baker and Steven Booth hired Michael Scott Ioane to conduct legal research, consult and administrate Mr. Booth’s trusts. Steven Booth, Mr. Booth’s and James Baker instructed Mr. Ioane on how and what to do with his companies after having approval from lawyers and accountants Mr. Ioane would perform the assigned tasks.
On April 9, 2009 Dr. Booth, Mrs. Booth and Mr. Ioane were indicted for conspiracy to commit tax evasion, IRC 7201. In an effort to avoid responsibility Dr. Booth and his wife Louis Booth agreed to implicate Mr. Ioane in their plea agreement. Mr.Ioane who maintained his innocence throughout trial told the truth and never blamed anyone for what was done. The trusts and corporations held by the Booth family were legitimate entities, approved by lawyers, filed and paid taxes disclosed true ownership and maintained with all mandatory documents and filings. Since originally indicted on April 2009 Mr. Michael Scott Ioane demanded a speedy trial and asked to proceed immediately. His request for a speedy trial was point blank denied, on more than one occasion and never once did the court conduct and “end of justice hearing”. Due to the denials of Mr. Michael Scott Ioane’s request for a speedy trial several witnesses have died and the plea agreement between Booth and the IRS took place. We are now hearing about the results 2.5 years after the indictments and as of today the court has refused to conduct a calculation of excludable time and non-excludable time regarding Mr. Michael Scott Ioane’s speedy trial rights.
If matters were not worse enough during trial the Government prosecuted Mr. Michael Scott Ioane for an entirely different charge then that, which was stated on the indictment and the court issued Jury instructions for these new charges, ( never mentioned in the indictment), it was the proverbial bait by the prosecution. What is actually scary is that the judge gave jury instruction for this new charge not mentioned in the indictment. How could someone defend themselves against a crime they were never charged with? When addressed to Honorable Judge Lawrence O’Neill his comment, “I don’t care let the jury give a verdict” was not nearly enough of an explanation for Mr. Michael Scott Ioane. How could this happen in America and does it happen regularly at the Fresno district Court, in California? Mr. Michael Scott Ioane was charged with conspiracy to commit tax evasion, IRC 7201, of Dr. Vincent Steven Booth’s personal taxes regarding years 1995 through 1997, (years Mr. Ioane never even knew or heard of Dr.. Booth); but, at trial he was prosecuted for obstruction of the IRS, IRC 7212 and the Judge gave jury instructions for obstruction not evasion. (Our research shows that this is called a variance of the indictment or unauthorized amendment and considered by both the Supreme Court of the United States and the Ninth Circuit Appellate Court to be a “fatal error” requiring immediate reversal and new trial).
Additionally, Mr. Ioane also has the speedy trial violation, which in itself requires immediate dismissal of the charges and verdict. The question now is will the local district judge that made these mistakes correct them or force Michael Scott Ioane to wait for another 18 months to be exonerated by the Appellate court? After interviewing several Attorneys, we were told that the likely hood of the Judge correcting his own mistakes are slim; but, in Mr. Ioane’s case the violation are so obvious he may have a good chance of the matter being resolved without necessity of Appeals and additional tax payer costs.
Mr. Ioane’s attorney Anthony Capozzi is asking for the case to be dismissed in its entirety or in the alternative for a new trial only time will tell whether or not it is accepted or denied once more. Attached is the plea agreement signed by Dr. Booth and his Wife, Louise Booth. In which they implicate Mr. Ioane in their wrong doing; refusing to take responsibility for any of their own actions, which were quite simply outside of Mr. Ioane’s control. BoothsPleaAgreement