The IRS is here to protect our rights
Or the IRS finally hears about the Miranda Case.

COPYRIGHT (C) 1991 BY FULL DISCLOSURE. ALL RIGHTS RESERVED.

Phoenix businessman David Carroll was acquitted in federal court of two 
felony counts of assault on a federal officer. Judge Charles L. Hardy, United 
States District Court Judge, found Carroll not guilty after hearing the 
testimony from the Government's only witness, Leo Anderson, an IRS revenue 
officer. The case was tried before a jury, but Judge Hardy ruled there was 
insufficient evidence for the case to proceed further and granted the Motion 
for Judgment of Acquittal made in court by Carroll's attorney, Mac MacPherson 
of Phoenix.

Carroll was charged in a two-count indictment in which the Grand Jury alleged 
that, on July 10, 1989, Carroll ``forcibly assaulted and resisted, opposed, 
impeded, intimidated and interfered with'' Anderson, who surprised Carroll at 
his home in effort to collect back taxes IRS claimed Carroll owed. In Count 
Two, the Grand Jury charged that Carroll ``by force and threats of force 
endeavored to intimidate and impede'' Anderson during the performance of 
Anderson's duties.

According to Anderson, rather than write a letter or call Carroll to schedule 
an appointment, he intentionally surprised Carroll at his home early one 
Monday morning. ``Surprise him at the door - that's the way we do it,'' 
Anderson testified on cross examination by MacPherson.  Anderson explained 
that IRS' new emphasis is that the collection officer be productive on the 
first contact. ``One call does it all,'' is our new motto, Anderson stated 
proudly.

According to Anderson, as he sat in his pickup truck in front of the Carroll 
residence, taking notes about Carroll's assets, the garage door opened and a 
man appeared. Anderson approached Carroll, identified himself and said he 
wanted immediate payment of $12,000. With this, Carroll began to close the 
garage door, bumped into Anderson and continued to push Anderson back several 
feet. Anderson did not leave. He kept asking questions and an argument 
ensued. The two men walked to the sidewalk, Carroll leading the way. Anderson 
testified that at that point Carroll walked toward him 'slowly and 
deliberately' and that Anderson was impeded from getting information from 
Carroll, such as where he banked, where he worked and what assets he had.

By this time, the men were yelling at one another and Anderson claimed that 
he was ``provoked, challenged, impeded'' and that he felt Carroll was trying 
to ``provoke him into hitting him.''  Anderson stated, ``And if I was not 
working, I would have hit him.''

Anderson testified that, rather than fight, he decided to leave the scene. He 
walked to his truck, got in and started it. But before he could close the 
door, Carroll followed him and stood between the door and the truck. (Editors 
note:  Most people close the door first, then start their vehicle) Carroll 
was still talking, but Anderson didn't listen. Anderson said, ``Back off,'' 
and Carroll immediately moved out of the way. Anderson closed the door and 
drove off.

Mr. Carroll had a different story to tell, which was related to judge and 
jury through MacPherson's opening statement:  Anderson clearly violated the 
new Taxpayer Bill of Rights, a law enacted by Congress in November of 1988 as 
a result of abuse from IRS agents such as Anderson.

Under the new federal law, agents are required to give to taxpayers an 
explanation of their rights and make sure the citizen understands their 
rights by way of Publication 1. ``As a taxpayer, you have the right to be 
treated fairly, professionally, promptly and courteously by Internal Revenue 
Service employees. Our goal at the IRS is to protect your rights so that you 
will have the highest confidence in the integrity, efficiency and fairness of 
our tax system. To ensure that you always receive such treatment, you should 
know about the many rights you have at each step of the tax process.''  
Anderson did not give to Carroll Publication 1, nor mention Carroll's rights, 
which include the right to tape record proceedings, the right to have copies 
of IRS documents and the right to enter into an installment payment agreement 
with IRS when the taxpayer cannot afford to pay the tax in full.

Nothing was explained by Anderson. Instead, he kept demanding that he would 
accept full payment of $12,000 and nothing less. Through his tactics of 
surprise, fear and intimidation, Anderson attempted to coerce money from 
Carroll and get into the Carroll home without a court order. ``What will you 
settle for?'' Carroll kept asking. ``Full payment,'' was Anderson's repeated 
response.

But Carroll, a man who has his own retail business and was not about to be 
pushed around, was not phased. He shut the garage door to protect his privacy 
rights and, as he did so, Anderson stepped forward and the two men - 
Anderson, 260 pounds, and Carroll, 220 pounds - merely bumped stomachs.

Repeatedly, Carroll asked to see the documents which showed he owed the tax, 
and repeatedly Anderson refused. When Carroll threatened to eliminate any tax 
debts by filing bankruptcy, Anderson began his yelling tirade witnessed by 
Carroll's son, Callen, age 19, and two neighbors.

But it was not the Taxpayer Bill of Rights that caused Judge Hardy to find 
David Carroll not guilty; it was Anderson's own admissions on cross 
examination by MacPherson.

``You're a pretty big fellow, Mr. Anderson, and when the stomach bumping 
occurred, you weren't in the least bit afraid of Mr. Carroll, were you?''  To 
this, Anderson replied, ``No, I wasn't at all afraid.''  Anderson went on to 
admit that when he and Carroll left the garage for the sidewalk, it was 
Carroll, not Anderson, who led the way, despite Anderson's previous testimony 
that he ``retreated'' to his truck. Given these facts, Judge Hardy ruled that 
there was no assault, nor did Carroll attempt in any way to impede Anderson. 
The jury was thanked and dismissed.

On the two-count indictment, David Carroll faced a maximum penalty of eight 
years in jail and a fine of $100,000.

MacPherson, a certified tax specialist and certified criminal law specialist, 
has tried over 50 criminal tax cases in federal court in twenty-three 
different states and is author of Tax Fraud & Evasion:  The War Stories. War 
Stories chronicles many of his winning cases, and MacPherson states that the 
Carroll case will be an added chapter to War Stories, Part II, which 
MacPherson is now writing for release this summer. The theme of War Stories:  
citizens should not be fearful of their own Government (the IRS); they can 
eliminate fear, and its stepchild intimidation, by coming to an understanding 
of how the criminal tax system works. This can best be done by actual case 
histories.

Donald MacPherson can be contacted at 3404 W. Cheryl Drive, Suite A-250, 
Phoenix, AZ 85051.

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