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Curtis Lamar Harrington Jr

Curtis Harrington’s Answers

2,788 total

  • Where can I get help to file order to show cause for not showing up to testify as witness in federal court?

    Was subpoena to testify before grand jury and was not able to be there. Federal court requested for me to submit order to show cause why I should not be held in civil contempt for failing to appear.

    Curtis’s Answer

    If you have potential foreign bank account issues, you should maybe see a criminal tax attorney as there is no 5th amendment right not to testify where the federal Required Records Doctrine is involved. 5th, 7th, 9th and 11th circuits have validated this exception. Just because you are at grand jury, well, you could be a target. A foreign bank account case needs to be arranged carefully........

    Curt Harrington
    Certified Tax Specialist -- State Bar of California Board of Legal Specialization (J.D.; LL.M.-Tax)
    Electrical(M.S.E.E.)-Chemical(M.S.Ch.E.)(B.S. Chemistry)-Mechanical Patent (Intellectual Property) Attorney & MBA (562) 594-9784 --- Bio:

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  • Do Federal Districts give priority to prosecuting their local criminals and criminals directly affecting their district?

    Do Federal Districts give priority to prosecuting their local criminals and criminals directly affecting their district?

    Curtis’s Answer

    Here is but one of many examples.

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  • Is It possible to use the Padilla v. Kentucky case to get fiancée out of detention center? if so how?

    ONE pill was found in pocket when searched at club. Criminal attorney advised him to go for deferred adjudication without mentioning anything about deportation. Now he's been stuck in detention for 3 weeks and sees no way out because he pled guilt...

    Curtis’s Answer

    You may want to check the sentencing transcript. Many Judges are aware of Padilla and a Judge may have included language in the sentencing script to raise awareness of Padilla and thus make sure that the plea is knowingly made as to this issue.

    With tax rates in the U.S. on the rise, consider also the possibility of living in either his home country or a 3rd country where taxes are much likely lower and where a U.S. citizen may have a $90k+ exclusion from income. I did this in my 20's and it was beneficial.

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  • Can a Federal Wage garnishment (after the end of probation and time served for a federal crime), be appealed if hearing denied?

    My fiancee was paying his monthly restitution as agreed upon then out of the blue, his wages were ordered to be garnished 25 percent Please note that he was not late; he did not miss a payment they denied his request for a hearing is there anyt...

    Curtis’s Answer

    The answer to this question is one of my favorites, but it doesn't seem to catch on as well as I would like.

    So, I will give an analogy. There was a saturday night live skit where Jane Curtin and Gilda Radner did a commercial where this substance in a can could be applied to sponge mop for floor waxing and also be applied to a strawberry short cake. The gag line "ITS A FLOOR WAX "AND" A DESERT TOPPING was humerous at the time. So, you buy a can of this stuff, and you can wax your floors and if you have some left over, you can eat it like whipped cream.

    About 3 years ago, a law was passed making federal restitution a GENERAL TAX LIABILITY. The memo attached is sort of an "official signaling" that this was to begin. The restitution, as a general tax liability, is money owed to the IRS. A portion of the restitution is a slip stream of cash headed through probation.

    In probation, a rate per unit time was set to satisfy the probation section that that part of probation was going smoothly. However, the remainder of the tax liability has no "payment plan" style rate of cash per unit time affect. It means that you have two bullies holding you up for money. One bully, the probation department, is a kind bully and asks for a small amount per unit time. The other bully asks for all of it right now in the same way and using the same tax collection efforts as for all taxpayers.

    Lets say as an example that restitution is $100,000 and that the probation lasts 2 years and that the rate of payment per month is $1000.

    At time zero, you owe Bully, Inc.. $100,000. If you do not pay the probation bully at least $1000 per month, your probation crashes and burns and you are in trouble. Further (just like real school with real bullies), the tax bully at time zero says "you owe me $100,000, what are you going to do?

    Paying the probation bully the pittance of $1000 per month gives you no credit with the tax bully. Tax bully comes after the restitutioner (I just made that word up, its not in google, I invented it, by analogy with pension / pensioner) the same way he comes after any tax payer who owes tax of $100,000: He garnishes wages using the federal (not state) limits, He will levy your bank account, He will put liens on your house, and much more.

    He doesn't give a care about your payments to probation except for one thing, each $1000 payment to probation reduces your total tax liability by that amount. So what happens when a citizen who owes $100,000 in tax pays $1000? The IRS credits your account. To make sure, why not order your current transcripts and those in the past that extend back as far as the restituion order.? You will see it show up on your transcript, and you should also see the amount you pay to probation credited on the general tax amount owed as it shows up (maybe a delay in probation department getting info to IRS so that the credit is shown. That credit device is probably their only communication.

    You indicated that there was a LOT of restitution, probably much more than the "payments" When restitution is over, the probation bully is happy and bids adieu. The IRS bully is still there and always will be. (the only bully more powerful than the IRS bully is the Bankruptcy Bully, but since restition is not dischargeable, Bankruptcy does no good.

    Side Note: depending upon WHY there is restitution, namely if there was a fraud which caused the fraudulent gain to be taken into income, the payment of restitution may be deductible; see Cavaretta, TC memo 2010-4. (Restitution can be Deductible) at the link below.

    So, when dealing with the IRS, you may want to treat this in the same way (except for the possibility of bankruptcy) as any taxpayer would treat an IRS amount owing. Some of those ways of dealing with a $1,000,000 tax liability might be:

    -The filing of a 911 order stating that both garnishment AND regular payments endanger your ability to survive

    (continued )

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  • Federal Criminal post incarceration issue. My Probation Officer wants me to pay more than the court ordered restitution.

    in my sentencing memorandum it was assessed that I would pay $100 per month after I was released. I have never missed a payment. Today I received notice that my probation officer has ordered a hearing to review my cash flow and assets and see i...

    Curtis’s Answer

    Look at the memo below. This whole thing sounds a little like the probation officer standing in the revenue officer's shoes. The $ / mo amount originally established notwithstanding, the general tax principles may not make this as anomalous as it seems.

    The next question is how much is the restitution. If its hundreds of thousands of dollars, then this may look like a regular tax collection problem. If the restitution is only $2000-$3000, then maybe he is doing it so that he will have you off-book sooner, and is applying standard tax techniques to determine how quickly you can repay it. If you are paying faster but are resisting payment in order to avoid paying, that could be a completely different can of worms.

    Other quesitions to ask are whether the spouse benefitted from the crime, at all.
    Does she own a house and if so, who has title.?

    Curt Harrington
    Certified Tax Specialist -- State Bar of California Board of Legal Specialization (J.D.; LL.M.-Tax)
    Electrical(M.S.E.E.)-Chemical(M.S.Ch.E.)(B.S. Chemistry)-Mechanical Patent (Intellectual Property) Attorney & MBA (562) 594-

    9784 ---

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  • Can an inmate be moved from the county jail to Federal prison if they have not been charged with anything or sentenced?

    There has been no charges filled against the inmate but they were recently moved from the local county jail to a Federal Prison, is this legal?

    Curtis’s Answer

    Feds give time credit for "in federal custody", and if the ultimate dispositon will turn federal, this could enable earning of federal time, assuming the inmate is not able to achieve a "not guilty" verdict.

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  • Can I have "simple assault" charge expunged violation of 18 U.S.C. 13(e) and 7 This happened of Federal Land in Wa. State

    Assaulted "now" ex-wife at a lodge, it is on Federal land I was never arrested but charged and went to Federal Court where I pleaded guilty and sentenced to 3 months (suspended) sentenced to half way house for one week. This happened in 1986. I wo...

    Curtis’s Answer

    Interesting, recent article on Federal Expungement topic.

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  • Can the IRS collect money from me after marriage if my fiance owes them money from before marriage?

    My fiance owes the IRS money. I'm afraid after marriage, the IRS will try to collect his debts pre marriage from me.

    Curtis’s Answer

    In addition to the excellent answer from Matthew Berkus, you have to remember that IRS is approaching from an unknowledgeable position after you are married. If they start levying bank accounts there may be no guarantee that they can tell separate accounts from community property accounts, and if the separate money is mixed with community, its all subject to speculation.

    Have you had a meeting with a tax or bankruptcy attorney, and had that attorney analyze your tax debt for the past 5-6 years to see if the debt can be discharged?

    There are a few reasons for doing bankruptcy before marriage. The non debtor spouse may have a fiduciary license (insurance, real estate, securities broker) that would be negatively impacted if bankruptcy were filed AFTER marriage.

    If you marry, it will be a lot of your blood, sweat and tears which will pay back his IRS debts. How do you think they will be repaid? Do you think you can live with this cloud for so long a period that the statute of limitations will run?

    If you buy a house together, will IRS assume that he paid the down payment with separate property funds, and perhaps lien the house?

    Further, if he has been evading (and possibly has a war chest of tax evaded funds that he has not told you about) are you ready to become a player in a federal criminal action? I always worry when someone shows up to live with a working provider of housing where the potential evader is using the circumstances to "hide" from the IRS and thus implicate the partner that is providing the housing.

    Further, you may want to see a tax and bankrutpcy attorney jointly so that you can be assured that you are told the TRUTH about what is going on. You not only want to avoid criminal involvement, you also want to make SURE you know the magnitude of the problem and HOW LONG it will last.

    You should be especially careful because you are NOT MARRIED. Spouses who have been married for years and years end up with one having huge problems that the other had no clue about.

    Look at both IRS and FTB accounts with a tax and bankruptcy attorney.

    Curt Harrington
    Certified Tax Specialist -- State Bar of California Board of Legal Specialization (J.D.; LL.M.-Tax)
    Electrical(M.S.E.E.)-Chemical(M.S.Ch.E.)(B.S. Chemistry)-Mechanical Patent (Intellectual Property) Attorney & MBA (562) 594-9784 ---

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  • 12/2013 makes 5yrs I've been on probation & b/c I've been paying only what I can, my PO decides he wants to violate me. How So?

    I'm suppose to pay a certain amount a month and I've been paying only what I can over a course of almost 5yrs now. 3 months before I'm due to complete my probation, I'm hit with a bombshell by my P.O stating that he's going to violate me on my nex...

    Curtis’s Answer

    I am not suggesting that you take any actions. I'm asking about the rift between your representations that "barely keeping my head above water".

    The restitution is not only a schedule to be paid to the court, the total amount is a general IRS tax liability, meaning that you won't get out of it by not paying and that it will hang over you forever.

    However, instead of a he-said she-said battle, what do you suppose would happen if you showed up with an excel spread sheet showing your complete income and expenses. You could even use a completed bankruptcy application (13 or less preferably 7) to help you organize the data. What if you sat down and did the chapter 7 means test and passed it significantly?

    Absent confidentiality considerations (talk to your Florida Criminal Specialist Attorney-- FL has a good program); waving (politely) a stack of papers and asking the question "am I being asked to do a 5 year bankruptcy?"

    Beware, however, any lies you tell will cause you MORE criminal problems.

    Making a showing on what you are spending for housing, car and entertainment, and bumping it against the IRS standards will give you an idea on how really "barely keeping my head above water" you are. Put another way, if your expenses are high, especially if they are higher than the IRS standard, your budget might be suspect. Conversely, if your expenses were far below IRS standard, you will be better able to justify your statement that you are "barely keeping my head above water".

    Follow the advice of your Florida Criminal Specialist Attorney, and have their representation. They will help you with your presentation. However, if you show up with no documentation at all, someone might think you were blowing it off.

    Follow the advice and preparation of your local Florida Criminal Specialist Attorney.

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  • City bus hit my vehicle I pulled over bus did not. I had been drinking and got charged with falsifying police report.

    I had been drinking and my car was hit by a city bus. I has got some bad advice to say my car got stolen so i could give my insurance aoloce report ro fix my car. i went to the police station they knew i wa lying and charged me with falsifying a p...

    Curtis’s Answer

    "Now, I do not know what to tell my insurance company"

    Why talk to them? Look at them as if they were the police.

    If you talk to the police, you can get into trouble.

    If you talk to the police and have involuntary bodily function it can count as an admission= (see Salinas v. Texas)

    Hire a lawyer. Talk only to your lawyer.

    Enjoy the 4th and 5th amendments, they won't be here much longer.

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