ACTION

May 9, 2014

Mr. Steven Slazinik

IRS Criminal Investigation Unit

Phoenix, AZ 85012

Dear Steve:

Enclosed for your review is documentation regarding tax fraud that I believe occurred in 1991.  The best case scenario is that the individual filed his tax return but failed to pay required employer & employee social security taxes.   Worst case scenario the individual failed to file a tax return for 1990.   

I believe the fraud penalty would apply since the individual was a recent graduate of Harvard Law School and as expert on constitutional law would have “had knowledge of its falsity and intended that it be acted upon or accepted as the truth”.

FRAUD OVERVIEW

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 34 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. 

HISTORY OF INCOMPETENT TAX PREPARATION

In the fall of 2012 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.  The errors were simple arithmetic errors and confirmed a high level of tax incompetency.   President Obama’s 2001 tax return wasn’t signed by a paid preparer.  I verified that the Obama’s prepared three different 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.  Based on the fact that Barack 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, President Obama lacked the necessary competency to correctly prepare his taxes.     

I believe President Obama committed tax fraud in 1991 by mishandling a $75,000 book advance he received from Poseidon Press in November of 1990.  I have calculated two tax scenarios: 1) failed to pay social security taxes and owes IRS $43,000 or 2) failed to report $75,000 currently owes the US Treasury in excess of $130,000. Failure to file and pay income taxes is a federal felony

There are two methods to verify that Barack Obama committed tax fraud.  Congress has given the Whistleblower Office the authority to hire experts for our expertise in order to expedite the fraud investigation. I will agree to waive my hourly billing rate of $225.00.  I estimate that the fraud investigation of President Obama can be completed in 1 minute!