Swan Arrested and Indicted for Federal Income Tax Crimes
- Well folks, it finally happened today. I was arrested by I.R.S. Special Agents and indicted by a Federal Grand Jury for Federal Income Tax crimes.The arrest took place in the lobby of my local Post Office, which was closed for lunch at the time. I was taken to the Federal Courthouse in Concord, New Hampshire, where I was turned over to the U.S. Marshals and processed. While awaiting to be arraigned, I was given a copy of the indictment that the grand jury had returned against me. It lists 18 counts of violations of Federal Income Tax laws.The first count is violation of 26 U.S.C. 7212(a) and is described as "Obstructing and Impeding the Administration of the Tax Laws." It alleges that I prepared and aided and assisted in the preparation of income tax returns for myself and others knowing that they were false and frivolous and made false claims for refunds; that I prepared and aided and assisted in the preparation of correspondence for clients, addressed to the IRS that contained false and frivolous arguments in support of zero income tax returns; that I aided and assisted in, procured, counseled, and advised the preparation of false and fraudulent IRS Forms W-4; that I prepared, aided, and assisted in, procured, counseled, and advised the preparation and presentation of false and frivolous administrative and civil claims for damages against, and sought frivolous prosecution of, employees of the IRS; and that I threatened and filed frivolous lawsuits against third parties who had received notices of liens and levies and summonses issued by the IRS.Count Two is a violation of 26 U.S.C. 7206(1) and is described as "Filing False Return, Statement and Other Document." This count refers to a Form 1040X Zero Return I filed for tax year 1993, for which I never received a refund.Count Three is another violation of 26 U.S.C. 7206(1) for filing a Form 1040X Zero Return for tax year 1994, for which I never received a refund.Counts Four through Eighteen were violations of 26 U.S.C. 7206(2) which is described as "Aiding and Assisting in the Preparation of a False Return, Statement and Other Document." These were individual counts for Zero Returns which I prepared for others and each person is named along with the tax year of each return.All of the counts against me except for one were for the time period when I was promoting Irwin Schiff income tax theories. Only one count of preparing a false Zero Return is alleged to have occurred after I stopped promoting Schiff's income tax theories.At the arraignment, the U.S. Magistrate Judge released me on personal recognizance bail. However, he did impose certain conditions which, if I violate, I will be re-arrested. Among them are: That I not commit any offense in violation of federal, state or local law while on release in this case. This means no preparing any Zero Returns for people; no counseling of any of my income tax clients in their dealing with the IRS of the Federal District Court or the U.S. Tax Court; etc. In other words, the Magistrate Judge put me out of business unless I want to be re-arrested.If anyone would like to contact me, my mailing address is Steven A. Swan, P.O. Box 453, Auburn, NH 03032. My telephone number is (603) 483-0550. And my e-mail address is stevenswan@.... Any assistance would be greatly appreciated. Please spread this information to others.