felony (4)

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"Illinois GOP sends Armed Thugs
to Libertarians Homes

August 22, 2014. Oak Park, IL. (ONN) Illinois Republicans went way too far in their desperate attempt to keep the Illinois Libertarian Party off the November ballot. Imagine your doorbell rings and two giant, threatening thugs with guns tell you you’ve committed a crime by signing the Libertarian Party’s ballot access petition. They then force you against your will to sign a document recanting your original petition signature. It happened across Illinois and it’s a Class 4 felony. Illinois Republicans may go to prison. And they may just lose what was going to be a landslide General Election over it."

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If House Speaker John Boehner wants to level the debt negotiating playing field he should ask Congress to verify whether President Obama is a tax fraud?  Last fall President Obama challenged Mitt Romney to come clean and release his tax returns so voters would know whether he paid his fair share.  Randall Sorensen, CPA is asking President Obama to come clean regarding the filing of his 1990 tax return when he signed a six-figure contract book deal with Poseidon Press. Failure to do so would be a violation of Title 26-Internal Revenue Code.


Tea Party members will question my sanity for alleging that President Obama committed a felony via tax evasion.  My decision is simple…   if President Obama wants 310 million Americans to follow mandated federal law then President Obama needs to prove to Americans that he has ALWAYS been in compliance with the US Tax Code as required by every citizen of the United States.    


Tom Draper reported in GQ Magazine’s November 2009 issue (www.gq.com) that President Obama signed a six-figure contract with Poseidon Press on November 28, 1990.  The exact amount was reported as $150,000 by Christopher Andersen in his book Barack and Michelle: Portrait of an American Marriage.  According to Jack Cahill, Barack Obama was advanced $75,000 for the book.  It’s not unusual in the publishing business to receive one-third to one-half of the contract value upfront. However, a $75,000 advance would have required a recent law school graduate strapped with heavy student debt to pay the IRS $25,000 four and ½ months later.  I have been a CPA for 33 years and I’m Certified in Financial Forensics. In 1988 I was hired by the Arizona House of Representative in the Senate Impeachment Trial of Governor Evan Mecham.  My forensic analysis of an improper $80,000 loan from a political fund to a private car dealership justified the Impeachment of Governor Mecham. 


Last fall I reviewed the tax returns of both presidential candidates.  During my analysis of President Obama’s 2001 Individual Tax Return, I found 10 math errors.  All of the errors were simple arithmetic errors that would have been prevented with a computerized program such as Turbo Tax. 


President Obama’s 2001 tax return wasn’t signed by a paid preparer and it would appear the tax return was prepared by President or Ms. Obama.  I determined that the Obamas prepared three drafts of their 2001 tax return.  The first draft calculated an income tax liability of $79,000.  This would have required taxable income of $271,000.  In contrast, President Obama’s website shows 2001 taxable income of $250,000.   President Obama ended up paying income tax on $21,000 of phantom income that resulted in sending Uncle Sam an extra +$7,300.  I think Republicans and Democrats will unanimously agree that President Obama is one of the greatest orators of our time.  The same can’t be said regarding President Obama’s skill as a tax preparer!


Based on the fact that President Obama used bits and pieces from three different 2001 tax drafts, made 10 errors, overpaid his taxes by $7,300 by claiming $21,000 of phantom income, it would appear that President Obama lacked the accounting skills to competently prepare his tax return.  If President Obama wasn’t proficient at preparing his taxes in 2001 it’s not a stretch to assume that he wouldn’t have been proficient in 1990.


I believe President Obama’s has a massive skeleton in his tax closet as it relates to the mishandling of the est. $75,000 book advance from Poseidon Press in November of 1990.  I have determined only three tax scenarios exist: 1) filed correctly and paid the IRS $25,000, 2) reported income as passive, failed to pay social security taxes and owes the IRS $41,000 or 3) failed to properly report the income and currently owes the US Treasury in excess of $123,000. (www.randallsorensencpa.com/obama)


Barack Obama was flush with cash at the end of 1990.  However over the next 1 ½ years he failed miserably to deliver a completed manuscript to Poseidon Press in June of 1992.  Tom Draper reported that Obama had other things on his mind, namely the impending October 3rd marriage to Michelle. Writer Christopher Anderson wrote “when Barack informed them that he had spent the money and that he and his wife were still chipping away at their massive student loan debt – the publisher agreed not to press the issue”.  Draper wrote that Poseidon terminated Obama’s contract on October 20, 1992.


In January of 2007, Barack Obama engaged in some skeleton housekeeping. According to the Somerville News, Barack Obama shelled out $375 to pay 15 parking tickets accumulated at Harvard in the late 80’s. The majority of Americans abide by parking restrictions and if we’re unlucky enough to receive a ticket we stuff money in an envelope and mail it within days. This wasn’t the case for Barack Obama.  He waited nearly 20 years before deciding to settle his delinquent ticket balance. The apparent reason was his decision to enter the presidential campaign two months later.  Why didn’t Obama come clean earlier after banking millions in book royalties in 2005/06?  


Could Barack Obama have decided to clean up any tax obligations from 1990?  Absolutely….  but highly unlikely for the following reasons:  First, failure to file and pay income taxes would be admitting to the commission of a felony.  Second, the original $25,000 tax balance had grown to over +$100,000 with interest and penalties. Third and probably a game changer, is the consequences surrounding an ethics violation for failing to accurately complete his United States Senate Financial Disclosure Report.  Senator Obama would have been required to list the outstanding tax liability on his 2005 report.  Failure to do so is a violation of 5 U.S.C. app. 4 § 104, and 18 U.S.C. § 1001. The fine for filing a false report is up to $50,000 be imprisoned for up to one year.  If discovered this would have probably ended his candidacy before it got started. 


People have grown tired of the manner in which President Obama talks down to his peers. Former President Ronald Reagan could be tough but according to a Marine friend who served in the White House, he had a heart of gold.  If President Obama is able to mandate 310 million Americans to follow the US Tax Code, then I want proof that President Obama complied with the US Tax Code his entire life. The IRS cuts no one slack.  The manner in which the IRS aggressively pursues tax evaders should be the same….   even for Presidents. I informed Senator Cruz, Senator Grassley, Congressman Boehner, Congressman Issa and Congressman Gowdy how in 1 minute they can verify whether President Obama committed a felony.  If President Obama wants people to buy into Obamacare then he needs to show 310 million Americans that he has ALWAYS been in compliance with the US Tax Code.  What is wrong with Congress checking the integrity of our President?  Especially if it can be done in 1 minute!

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CPA Sting Operation Nets IRS Fraud

Dear Senator Cruz:


Long before the American public became aware of the current IRS scandal, I witnessed firsthand the corruption taking place each and every day between the walls of the Whistleblower Office under the direction of Stephen Whitlock. 


Last November I demanded his resignation on behalf of all honest American taxpayers.  Subsequently I have accumulated evidence that I’ve turned over to the Department of Justice that shows Director Whitlock willfully violated federal laws that warrant his removal from office.


Honest Services Fraud 

Internal Revenue Service violated Federal law by failing to provide the public they serve with the intangible right of honest service. The law makes it a crime for government officials to deny the public of honest service.  Violating the HSF statute is a federal felony punishable by five years in prison and a $250,000 fine.


IRS Violated RRA Section 1203

IRS Director Whitlock violated section 1203 of the Internal Revenue Service Restructuring and Reform Act (RRA) when he failed to respond to Senator Jon Kyl’s Congressional Inquiry. In addition he willfully misused section 6103 in response to the CI made by Congressman Schweikert. Director Whitlock failed to answer the following question: “Did ABC Tax Co engage in tax fraud?” Instead of answering the question Director Whitlock said “disclosure laws that protect the tax information of all taxpayers prevent us from providing information to a third party on the outcome”.  This is a false statement.  Former Acting Commissioner Steven T. Miller issued a memo on June 20th, 2012, that stated “with appropriate controls, interaction with a whistleblower during an examination can assist in timely and correct resolution of issues”.  Director Whitlock provided false information to Congressman Schweikert. 


IRS Hid Behind Abused Power

I contacted the IRS on August 17th, 2012, to obtain a debriefing as promised by dismissed Acting Director Stephen T. Miller.  To-date I had blown the whistle on $934 million in earned income credit fraud committed by ABC Tax Co clients.   Listed below are questions I asked IRS employee Dale Cundiff before he hung up the phone on me.

Sorensen: “I submitted Part I of my claim against ABC Tax Co for $5,323,100 on February 6th 2012.  According to Deputy Commissioner Miller the initial evaluation of my case would have been completed approximately May 6th, 2012.  The Commissioner indicated that I would receive a debriefing and may be asked to provide my expertise as an informant.  Could you brief me on the results of the Whistleblower initial evaluation?”


IRS: Your claim is still open and I cannot comment on its status. That’s all that I’m legally required to say.


Sorensen: “The Whistleblower Office has a fiduciary duty to provide Randall Sorensen with the intangible right of honest service. Would you agree with that statement?”

IRS: I don’t understand


Sorensen: “I submitted Part II of my claim against ABC Tax Co for $12,015,000 on Feb 6th 2012.  Could you brief me on the results of the initial evaluation/”


IRS: No sir


Sorensen: “I submitted Part III of my claim against ABC Tax Co for $74,400,000 on Mar 6th 2012.  According to Deputy Commissioner Steven T. Miller the initial evaluation of my case would have been completed approximately June 6th 2012. Commissioner Miller indicated that I would be receiving a debriefing.  Could you brief me on the results of the initial evaluation?’


IRS: No sir claim is still open


Sorensen: “Deputy Commissioner Steven T. Miller stated in a July 25th, 2012 letter to Senator Grassley “collection function also has steps to obtain information from informants to assist in the collection efforts. On February 6th, 2012, I offered to test 5.4 million ABC Tax Co earned income tax filers for tax year 2011 in 5 minutes.  Can you tell me why the Whistleblower Office didn’t ask me for my assistance?”


IRS: Ahh   Ahh. I’m not sure of that one, it’s one or the other.


Based on the dysfunction I witnessed in the Whistleblower Office from February, 2012 through August, 2012, I knew the Whistleblower Office lacked the necessary competency and work ethic to conduct a billion dollar investigation. Therefore, I set up a sting operation. Below is a timeline of the trap I set to catch corrupt IRS officials:  


Sting Operation Timeline

 08/17/12 Sorensen called IRS to receive a debriefing on $1 billion claim

08/17/12 IRS Refused to provide answers after being on file 180 days

09/06/12 Sorensen filed client’s amended tax returns to obtain 2010 refund of $1,550 and 2011 refund of $6,788. The ex-husband was guilty of tax fraud for falsely filing head-of-household and daughter as a dependent

09/13/13 Sorensen submitted form 211 to WO to claim reward on ex-husband tax fraud of $6,515

11/22/12 IRS agreed and issued ex-wife 2010 refund of $1,550

11/07/12 Whistleblower Office set up claim #2012-001101 and sent letter stating it could take several years to resolve tax matters as well as several years to collect

11/19/12 IRS agreed and issued ex-wife 2011 refund of $6,778

11/21/12 IRS Friday before Christmas WO closed claim #2012-001101 one month after informing Sorensen it would be years and years

01/08/13 IRS prepared letter to Sorensen stating that information provided “did not result in any proceed”

04/02/13 Sorensen obtained transcript showing IRS never attempted to collect taxes from husband

04/02/13 Confirms IRS committed honest services fraud when they lied about phantom investigation and lied about phantom results

04/02/13 IRS embezzled funds from US taxpayers by cashing paychecks for work never performed


IRS Defrauded Sorensen $2,000

The Whistleblower Office sent a letter dated November 7th, 2012 indicating that it could take several years until final resolution of all tax matters.  In addition, the WO said that before we can pay a reward we must collect any taxes, penalties or fines and this could also take several years.  The Whistleblower Office prepared me to wait as long as six years or 2,000 days.  Instead the WO miraculously wrapped up its investigation in 44 days.  According to IRS employee S. Newton, badge number 100091224, my claim was closed December 21st, 2012 which was the Friday before Christmas.  If the IRS was willing to defraud Randall Sorensen of $2,000 then one could surmise that the IRS would NEVER consider a whistleblower claim against ABC Tax Co for $300,000,000. 


Internal Revenue Service employee Director Whitlock committed a federal felony. His office took credit for conducting phantom investigations, issuing false results of investigations that never took place and for denying Randall Sorensen with the government mandated right of honest service. Further, the IRS defrauded every American by failing to investigate blatant earned income credit tax fraud totaling $1 billion dollars.  I’m requesting that Congress hire a Big Four accounting firm to perform an independent investigation regarding malfeasance, misconduct and honest services fraud committed by the Internal Revenue Service.  Thank you for your anticipated cooperation and I will look forward to hearing from you.


Randall Sorensen CPA CFF


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Obama Makes Free Speech a FELONY

The Freedom of speech that we are entitled to in the First Amendment has been DELETED by this president in secret and signed into LAW.  HR347 gives secret service agents (hand picked by the president) sweeping powers to decide where we can and can't protest his policies.  They are able to determine NO FREE SPEECH ZONES!!  

For 230 years we have had the right to debate policies by any political figure.  This freedom of speech has been abridged.  Very little public debate in Congress.   Speech violations, the right to petition the government for a redress of your grievances, association violations will all fall into this category.  It gives unbridled power to the Secret Service members hired by Obama to decide where we can speak up against him - and since Obama is able to assign Secret Service protection to whomever he chooses - then they can decide that we are not entitled to protest those designated by the president as part of his team (David Axelrod, for example).  We need to be outraged and protest Congress on this one!  Destruction of our basic liberties happening live!


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