4-30-04

Simkanin Sentenced: 84 Months

Judge McBryde Doubles Recommended Sentence
Appeal Underway Your Help Needed

Texas business owner, loyal American, loving husband and political prisoner Richard M. Simkanin was sentenced today to 84 months following his January conviction for willful failure to withhold and willful failure to file income taxes.

After several hours of legal wrestling related to findings and recommendations included in Simkanin's pre-sentencing report, USDC Judge John McBryde imposed the sentence that is approximately double what was indicated by the point system criteria utilized in the federal sentencing guidelines.

During the day, McBryde also sentenced two other individuals on federal charges including a bank robber and a wife-beating firearms dealer. Their combined sentences were less than half that received by Simkanin.

Although arguably unreasonable given the circumstances of his crimes, the upward departure from the sentencing guidelines was not unexpected given McBryde's well documented history of judicial abuses on the federal bench, his collusion with the DOJ and IRS, and his determination to direct a guilty verdict.

Simkanin’s legal contentions include the following:

    • He had been misled to believe that people had to supply him with a social security number before they could be allowed to work for him, which is not true.1

    • He had been misled to believe that his workers were compelled to submit a federal W-4 withholding certificate in order to work for him, which is not true.2

    • He had been misled to believe that neither his company, nor his workers could terminate a W-4 withholding certificate, which is not true.3

    • He had been misled to believe that his workers fit the definition of “employee” under the internal revenue laws, which is not true.4

    • He had been misled to believe that his company was a “withholding agent,” under the internal revenue code, which is not true.5

    • He had been misled to believe that his personal earnings as well as the earnings of his workers were taxable under the internal revenue laws, which is not true.6

    • He had been misled to believe that his company was required to make returns or statements of payments to his workers, which is not true.7

    • He had been misled to believe that his workers were compelled to participate in the Social Security entitlement program, which is not true.8

    • He had been misled to believe that the internal revenue laws define what is meant by “income” which is not true.1

1 See the March 18, 1999 letter from Charles Mullen, Director Office of Public Inquiries of Social Security Administration.
2 See 31 CFR 215.2(n) (1), 215.6, 215.9 and 215.11. See also 26 USC 3402 (p)(3)(A).
3 See 26 CFR 31.3402(p)-1(b)(2).
4 See 26 USC 3401(c), 3121(d), and 3306 (i).
5 See 26 USC 7701(a)16, 26 CFR 301.7701-16 and 26 USC 1441 through 1446, 6201, and 6301.
6 See 26 CFR 1.863-1(c) and 26 CFR 1.861-1.
7 See 26 USC 6401.
8 See Railroad Retirement Board v. Alton Railroad Co., 295 U.S. 330.
9 See Eisner v. Macomber, 252 U.S. 189, 206

Simkanin's primary contention is that he is NOT, and CANNOT be under our Constitution, an “employer” as legally defined by the Internal Revenue Code, and therefore is NOT under a legal duty to withhold or file for his “employees”. The legal definitions as defined in the Internal Revenue Code statutes are as follows:

26 USC 3401(d):

c) Employee

      For purposes of this chapter, the term ''employee'' includes an
    officer, employee, or elected official of the United States, a
    State, or any political subdivision thereof, or the District of
    Columbia, or any agency or instrumentality of any one or more of
    the foregoing.  The term ''employee'' also includes an officer of a
    corporation.

(d) Employer

      For purposes of this chapter, the term ''employer'' means the
    person for whom an individual performs or performed any service, of
    whatever nature, as the employee of such person[...]


Simkanin's legal battle involved multiple Grand Jury presentments, a November 2003 hung jury and re-trial, the denial of bail to Simkanin (who had no criminal record), a non-public voir dire proceeding, the sealing and alteration of trial transcripts and the well-documented denial of due process during the trial.

The most telling proofs of judicial manipulation were McBryde's improper directed findings of critical facts to the jury (e.g., that Simkanin was an employer liable to withhold), ruling that Simkanin could not enter a single piece of paper as defense evidence and McBryde's repeated quashing of testimony when he (Simkanin) attempted to put on a defense by explaining the content of the Constitutions taxing clauses and the content of federal tax law and how he relied on the words of the law to determine his actions.
 

Appeal: Your Help Needed

Simkanin has tentatively selected Houston attorney Clay Conrad to craft his appeal and defend him through the appeal process. Conrad is chairman of the nationwide organization FIJA, Fully Informed Jury Association, and has significant experience in federal criminal appeals.

The appeal process, including Conrad's retainer and expenses for transcripts, etc., and
the assistance of co-counsel is anticipated to cost a minimum of $40,000.

As of today, Simkanin
s Legal Defense Fund is short approximately $18,000 of that minimum. 

If significantly more than the minimum needed can be quickly raised (approximately $70,000 total), Simkanin could consider an alternate, even more experienced legal team that would increase the chances of his acquittal still further.    

We ask everyone to rally around Simkanin and please consider a significant donation so that the appeal process can move forward and we can reverse this unjust prosecution that has destroyed a successful business, a loving family and is now intent on sending an innocent American to prison.

As repugnant as Simkanin's wrongful prosecution has been, the record for appeal is clear: the law is on Simkanin's side and the District Court committed (and allowed) egregious acts denying Simkanin Due Process. A reversal of his conviction in the 5th Circuit Court of Appeals would be a significant, newsworthy blow to those that are attempting to use Simkanin to instill terror among the People, perpetuate the income tax fraud and destroy our Constitutional Republic.

Please help. The time is now. 

Donations can be made by on-line or by mail by clicking here.
Please indicate in the space provided that your funds are for Simkanin.