, , , , , , , , , , , , , , ,

Recently a motion was drawn up for the Michael S. Ioane case that really says it all as concerns my investigation. In my last post, I noted that finally Michael Scott Ioane has been vindicated in his pursuit of justice from the Fresno District Court for Eastern California. Judge Ishii finally signed the motion to dismiss all of the IRS and Dr. Booth’s frivolous and confusing suits. Judge Ishii agrees with my investigative findings that the IRS and Booth were simply muddying the civil waters of a Real Estate case in order to give the IRS time to make a criminal case. However, in their haste, they forgot one thing. They forgot that the properties that the IRS was seeking to seize from Booth did not belong to Booth. They belonged to a trust.  I will let the attorney who wrote the motion explain.

“This is an action involving a purchase of three pieces of real property, purchased by Acacia Corporate Management, LLC from Bakersfield Properties and Trust Company (a California irrevocable trust), on December 5, 2005, whose beneficiaries are the minor children of Dr. Vincent Steven Booth.  The only relation to Bakersfield Properties and Trust Company that Dr. Vincent Steven Booth has is that his minor children are the owners/beneficiaries.

In the year of 2000, Bakersfield Properties and Trust Company purchased from Alpha Omega and Aligned the three separate pieces of Bakersfield real estate subject in this litigation, and the Booth’s minor children where owners of those trusts at the time. Also, Dr. Vincent Booth and his Wife Louise Booth, in 1995 entered an arrangement with their then CPA James Baker and attorney John Reedy; whereas they alienated their ownership interest in two of the subject properties in a “quit claim” deed. (5707 Murifield Drive, Bakersfield, CA and 5717 Roundup Way, Bakersfield,CA), by transferring first one to the other all ownership interest and then transferring all rights, title and interest of the two real properties into Alpha Omega Trust, an irrevocable California trust, sometime in 1995, whose beneficiaries again, were the minor children of the Booths. The property known as 1927 21st Street, Bakersfield, CA , was purchased by Aligned Enterprises Trust, also an irrevocable California trust, in 1996. At this time the Booths owned no interest in the properties or in the trusts.

As of today, no Guardian Ad Litem has been appointed to represent the minor children’s interest in the subject real properties and trusts.

Currently Mariposa Holding Inc. and Acacia Corporate Management, LLC owes Southern Financial Trust and Bakersfield       Properties a combination of approximately $900,000 because of having used various purchases contract agreements, deeds of trust and promissory notes rather than a cash settlement. Mariposa Holding Inc. and Acacia Corporate Management, LLC since about 2006, have been stopped from paying the $900,000.00 owed those entities because of the wrongfully filed IRS nominee Liens, Levies and because of pending litigation not excluding this case.

The IRS justify their interference in the performance of the agreements/payment by claiming the transactions were fraudulent transfers intended to avoid paying an alleged IRS debt of Dr. Booth. The Government further argues Acacia Corporate Management, LLC does not own the real property, and most recently have claimed that Acacia Corporate Management, LLC is some sort of fake entity designed to hide Dr. Booth’s assets. These arguments are of course without foundation, preposterous and contradicted other judicial positions the government and IRS have taken, (next, if the court allows, the government will argue that Mr. Ioane is an alien from Mars, not a human being, and has no rights on the planet earth).

If the IRS would allow Mariposa Holding Inc., and Acacia Corporate Management, LLC to pay the estimated $900,000 to Southern Financial Trust and Bakersfield     Properties (who are allegedly the alter egos of Dr. Booth), then Booth’s stipulated tax liability of $207,000 plus penalties and interest could be paid.

Acacia Corporate Management,  LLC, Mariposa Holding Inc. and Michael Scott Ioane, prior to this litigation and prior to any of the criminal allegations, have desperately attempted to pay off the deeds of trust and promissory notes. (Alleged in this case  by the IRS to be bogus), to Bakersfield Properties and Southern Financial, but, for some reason someone at the IRS refuses to allow those payments and continues with the bizarre and unfounded allegations of conspiracy to defraud, fraudulent transfer of real property, and now that since to them Acacia does not exist, what is next?

(Basically this all came about because the IRS didn’t understand that real estate can be, and often is purchased, not with cash, but with promissory notes, stocks, bonds, and trading in other types of perfectly legal  financial instruments. Because the properties were not paid off fully and were held with a small amount of cash, the IRS believed that the properties were not being purchased for their full value. In other words, the IRS is not very smart in the ways of finance. All they understand is cash! Because of this, they completely screwed up a great financial deal that would  in the end, have benefited the Booth’s minor children, the IRS and Booth’s tax burden all in one fell swoop! Tom.)

The attorney goes on to say:

This non-sense has gone on now for almost 6 years. The IRS placed nominee liens and levies on Mariposa Holding Inc. and Acacia Corporate Management LLC’s real property and cash making such payment impossible, just so they could prove something that did not exist. I guess this wasted time and effort does not matter, since the USA tax payer is paying the bill for this            frivolous litigation, the attorneys get their federal pay check and pension while the American people stand in unemployment lines.

What the attorney does not mention, is that dissolving or even toying with a trust which is in the hands of minor children without the benefit of a Guardian ad litem to defend the children is a FELONY CRIME in the state of California. The IRS and Dr. Booth’s “nonsense” should be getting them into some really hot water right about now! You do not steal from children and get away with it. Of course, if they hire a guardian, then they are saying that the trusts are all real and above board! So they would lose their case which states the trusts are frauds…a case by the way, no one has proven. My opinion, the IRS should drop the case, drop all charges, let the bill get paid and let everyone get on with their lives.

Meanwhile the IRS continues to build bad cases against decent people with frivolous claims disregarding the laws of the State of California and Federal Law as well as abusing the civil rights of American citizens. Government salaried agents, judges and officials are simply misspending millions of dollars of tax-payer money in order to justify their jobs and astronomical salaries.

And, how the hell did Judge Lawrence O’Neil  authorize a plea-bargain agreement for Dr. S. Booth that said he should dissolve trusts which did not belong to him, without the appointment of a Guardian Ad Litem? This Judge O’Neil is supposedly a graduate of Hastings Law School. He had to have known that when a trust involving minor children is involved, there has to be safeguards for those children’s rights. This is basic Law 101. Is he simply stupid, senile or criminal? I believe the latter. I believe he is corrupt and was trying to assist his various friends at the local Fresno IRS office; where one of his close, personal friends is prosecutor Mark E. Cullers. So that they all just happened to overlook the fact that four minor children were being ripped off by the government!

Recently it has been uncovered the “Fast and Furious” guns to Mexico case was completely unknown to Attorney General of the United States, Eric Holder. Apparently the entire thing was devised and overseen in the Phoenix offices of the Arizona ATF! This may be what is happening in Fresno, a small team of corrupt officials lording it over the justice system for their own benefit and not letting their Washington bosses in on anything. Hopefully one of Holder’s people will be researching his name and see this blog and then someone can get to the bottom of this case. By all means the IRS must be stopped from ripping off innocent children!

Tom Horne, Investigator.