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Charges Against Steve Swan

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  • Steven Swan
    A number of people have asked me for the actual charges the Government has filed against me. They are as follows: Count One [26 U.S.C. 7212(a)-Obstructing and
    Message 1 of 1 , May 3, 2003
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      A number of people have asked me for the actual charges the Government has filed against me. They are as follows:
       
      Count One [26 U.S.C. 7212(a)-Obstructing and Impeding the Administration of the Tax Laws]
       
          Beginning on or about April 15, 1996 and continuing up to and including on or about February 15, 2003, in the District of New Hampshire and elsewhere, the defendant, Steven A. Swan, did unlawfully and corruptly obstruct and impede, and endeavor to obstruct and impede the due administration of the internal revenue laws, Title 26 of the United States Code, by: (1) preparing and aiding and assisting in the preparation of federal income tax returns for himself and other individuals knowing that they were false and frivolous and made false claims for refunds; (2) preparing and aiding and assisting in the preparation of correspondence for clients, addressed to the Internal Revenue Service, that contained false and frivolous arguments in support of zero income tax returns; (3) aiding and assisting in, and procuring, counseling, and advising the preparation and presentation of false and fraudulent IRS Forms W-4; (4) preparing, aiding and assisting in, and procuring, counseling, and advising the preparation and presentation of false and frivolous administrative and civil claims for damages against, and by seeking frivolous criminal prosecution of, employees of the Internal Revenue Service; and (5) threatening and filing frivolous lawsuits against third parties who had received notices of liens and levies and summonses issued by the Internal Revenue Service.
       
              In violation of Title 26, United States Code, Section 7212(a).
       
      Count Two [26 U.S.C. 7206(1)-Filing False Return, Statement and Other Document]
       
          On or about the 16th day of May, 1997, in the District of New Hampshire and elsewhere, Steven A. Swan, a resident of Auburn, New Hampshire, did willfully make and subscribe a return, statement and other document, to wit: an Amended U.S. Individual Income Tax Return, IRS Form 1040X for the calendar year 1993, which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Internal Revenue Service, which said IRS Form 1040X he did not believe to be true and correct as to every material matter in that it reported on line 5, column C, a corrected amount of taxable income of zero dollars and on line 10, column C, a corrected amount of total tax of zero dollars, as he then and there well knew and believed, he had and received taxable income during said calendar year of approximately $12,852.23 and his total tax for said calendar year was approximately $5,916.47.
              In violation of Title 26, United States Code, Section 7206(1)
       
      Count Three [26 U.S.C. 7206(1)-Filing False Return, Statement and Other Document]
       
          On or about the 20th day of May, 1997, in the District of New Hampshire and elsewhere, Steven A. Swan, a resident of Auburn, New Hampshire, did willfully make and subscribe a return, statement and other document, to wit: an Amended U.S. Individual Income Tax Return, IRS Form 1040X for the calendar year 1994, which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Internal Revenue Service, which said IRS Form 1040X he did not believe to be true and correct as to every material matter in that it reported on line 5, column C, a corrected amount of taxable income of  "$39,768.52)" and on line 10, column C, a corrected total tax of zero dollars, as he then and there well knew and believed, he had and received taxable income during said calendar year that amounted to approximately $32,732.41 and his total tax for said calendar year was approximately $13,688.65.
              In violation of Title 26, United States Code, Section 7206(1).
       
      Counts 4 Through 18 [26 U.S.C. 7206(2): Aiding and Assisting in the Preparation of a False Return, Statement and Other Document]
       
          On or about the dates hereinafter set forth, in the District of New Hampshire and elsewhere, the defendant, Steven A. Swan, did willfully aid and assist in, and procure, counsel, and advise the preparation and presentation to the Internal Revenue Service, of returns, statements and other documents, to wit: IRS Forms 1040 and 1040X, either individual or joint, for the individuals and calendar years hereinafter specified, which were false and fraudulent as to material matters, in that said returns statements and other documents reported that said individuals received zero Wages, Salaries, Tips, Etc., Business Income, and Adjusted Gross Income, whereas the defendant then and there well knew and believed, the said individuals received Wages, Salaries, Tips, Etc., Business Income, and Adjusted Gross Income in amounts substantially greater than zero.
       
      (The indictment then lists each Count number, the Date of the alleged Offense, the Individuals allegedly involved and the Document.)
         
              In violation of 26, United States Code, Section 7206(2).
       
      Steven A. Swan
       
       
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