Pooley's scalding revelation
RICHARD POOLEY & ASSOCIATES
P 0 Box 15676, Sacramental, CA 9SO52
The Honorable William Roth
Chairman, Finance Committee
United States Senate SH-104
Washington, DC 20510
This is an urgent request for a joint Congressional and General Accounting Office (GAO) investigation into certain illegal and inappropriate actions of the Internal Revenue Service (IRS) In Its seventeen year conduct of the audit project they have alternately called "The Hoyt Tax Shelter" or "The Walter J Hoyt Project" - hereinafter referred to as 'The Hoyt Project.
There is also an immediate concern with IRS' selective and acknowledged (by IRS) punitive enforcement actions directed against 4,500 hapless investors located throughout the country.
The details of the key allegations are provided later in this report but are summarized as follows:
1. IRS was in a long term constructive conspiracy with the "abusive" (IRSterm) tax shelter promoter, Jay Hoyt wherein IRS' action or lack thereof, aided and abetted Hoyt's recruitment of investors.
2. IRS supplied approximately $126 million In Treasury funds for the promoters scheme.
3. IRS consciously failed to use the Injunction authority granted by Congress in the 1982 TEFRA laws.
4. IRS ignored its own 1933 Procedure guidelines for stopping tax shelter schemes.
5. IRS failure to Issue prescribe pre-filing notices to Investors from 1983 to 1992 denied the Investors the opportunity to react to the partnership audits and to protect themselves from further tax liability.
6. IRS allowed Hoyt to keep his IRS enrolled agent status, despite gross practice violations.
7. IRS actions preserved Hoyts exclusive TMP status as a means to achieve its yield objectives.
8. IRS appears to have cut a deal with Hoyt in 1986 to drop its criminal investigations of him in exchange for his concession of issues in tax court that was fatal to the Interest of the investor.
9. IRS officials unexpectedly overturned two negotiated agreements In 1986 and 1992 wherein Hoyt would cease selling, close the partnerships, liquidate assets, pay preparer penalties and would have offered investors out-of-pocket settlements.
10. There is credible evidence that IRS gave favorable settlement treatment to a small class of investors but has covered up this fact to prevent other Investors from seeking a similar consistent settlement treatment as provided In IRC 6224.
11. IRS his been derelict in its public duty responsibilities to inform the public and protect the revenue.
12. Collective Abuse - An IRS group manager has promised to "punish" the investors; a revenue officer described the collection enforcement action of that group as a "search & destroy" mission
13. Collection Abuse - IRS has illegally seized one annuity; is threatening to seize others; and has levied on the annuity income of many investors In contradiction of IRS Manual guidelines and often after the investors have been discharged from their residual tax liabilities in a bankruptcy action.
14. Collection Abuse- in 1994 IRS took selective levy actions against a certain group of investors to collect "Hoyt caused" late filing partnership penalties. The investors targeted were ones who had not yet taken the IRS settlement offer. IRS acknowledges that their purpose was to coerce these people into taking the IRS settlement offer- This is a possible constitutional "Due Process" violation.
Who is Pooley?
|Mr. Pooley was a top level IRS manager, supervising a
Division staff, 5 Branch Chiefs, 30 Group and Section line managers, 150+ Revenue
Officers, and 100+ technicians, analysts, and administrative and clerical employees.
Initially, as Division Chief, he was responsible for accomplishing the program objectives for the Collection and Taxpayer Service functions. Later, the Taxpayer Service functions became a separate Division. In the Collection function, his duties entailed the implementation of and adherence to IRS policies, practices, and procedures as they relate to the technical areas of liens, levies, seizures, sales, summons, assessments, offers in compromise, writes, subrogation, delinquent return investigations, fraud referrals, audit referrals, jeopardy and termination assessments, financial statement analysis and evaluations, trust fund recovery penalties, appeals, bankruptcy stays, transferee assessments, fraudulent transfers, bonds, collateral agreements, civil suits, installment agreements, statute extensions, compliance checks, employment tax examinations, daily reports, operational reviews, performance evaluations, merit pay objectives, and workload management.
Mr. Pooley received six Distinguished Performance awards, an EEO award, the Criminal Investigation Division's Appreciation award, the Assistant Commissioner's Significant Contribution award, and public service commendations from the United Way. Mr. Pooley retired from the IRS on August 1, 1989.
|SUMMARY OF QUALIFICATIONS
Other business activities
California licensed private investigator (PI) since 1989.
Friday, October 09, 2020
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Disclaimer: The facts represented here are as accurate as a reasonable investigation can determine. Mindconnection hosts this site at no charge to the Hoyt victims, to expose this miscarriage of justice.