Gaylon Harrell Convicted on 3 Counts

[JustFile]

Today in Logan County. Guilty on 3 counts of Failure to File Income Tax Returns.

[Demosthenes]

Do you think Schulz will parade Whitey around with the conclusion that Whitey was wrong after all?

[JustFile]

I'm wondering how many press conferences with sympathetic jurors there will be in DC this time.

[Demosthenes]

The "movement" starts to react.

As you may well have already heard, on December 17, 2008, Gaylon "Whitey" Harrell was found guilty in his second criminal tax trial, of all three counts of willful failure to file an Illinois state income tax return.
After Whitey won that first Illinois state criminal willful failure to file tax case in May of the year 2000, in reference to the years, 1992, 1993, 1994 and 1995, the state came back in 2002 and re-indicted him for the years 1996, 1997 and 1998. Info on Whitey's first trial can be found here: http://freedomlaw.com/harrell.html
Initially, in Illinois, each count was considered a felony. However, in another tax case, different from Whitey's, the felony provision was challenged because the Illinois state legislature had combined numerous separate topics under one bill which violated a one issue per bill provision in the Illinois Constitution.
The Illinois Supreme Court did overturn that "felony" provision and waiting on them was just one of the numerous reasons for the delay from the time of the initial Indictment on April 5, 2002 to the present.
Whitey's second trial opened on the 15th of December, with Logan County Judge Thomas Harris calling for jury selection. Although having had the opportunity to sit in on over a dozen previous trials, I had not encountered a better way for jury selection than what took place here.
Jurors were selected in increments of four. They were first questioned by the judge, then by the prosecution, then by the defense. All questions to determine the potential bias of a juror were allowed. After voir dire, the judge asked the State if there were any requests to strike any jurors for "cause." When the state said "No," then Jerry Barringer, Whitey's attorney said "Yes" and gave his reasons.
Basically those reasons referenced those jurors who maintained the "if I gotta pay, so does he," "only two things we have to do - die and pay taxes" and "we have two duties as citizens, vote and pay taxes" premise. The judge granted six strikes for cause which all were from those potential jurors who had a bias against Whitey and who openly said that they did not think they could overcome that bias in deliberating.
Each side had five peremptory juror strikes. Basically those could be used for any reason including a gut feeling without any other basis. In this case Whitey's attorney used his five peremptory strikes on those potential jurors who the judge did not strike for cause, but who showed a bias, even though they said they could over come that bias. The entire jury pool of 32 jurors was used to come up with the 12 jurors and 2 alternates. I was not disappointed in jury selection.
I was disappointed in a previous ruling by the judge in reference to the issue of willfulness as in "willful failure to file." In Illinois the standard for 'willfulness' is not the same as the federal standard. The federal standard under the Cheek case http://en.wikipedia.org/wiki/Cheek_v._United_States established that a defendant could present his good faith belief on the income tax (other than that it was unconstitutional) to the jury and the jury would have the opportunity to consider it. So, if one believed that he was not required to file a tax return because there was a blue moon in the month of June, he could present that premise. That does not mean that the jury has to accept that premise. The defense just has to have the opportunity to present it.
However, in a Memorandum opinion issued May 6, 2008, Judge Harris blocked presentation of the "Cheek" standard as well as the video that Whitey made of the interview he had with IllDOR Special Agent Robert Craner back in 1997 (where Craner promised to get answers to Whitey's questions, but instead went back to the grand jury in case # 1 and told them Whitey had nothing to offer). I quote the pertinent parts of Judge Harris's Memorandum:
"The State cites People v. Wendt, 183 ILL.App.3d (2nd Dist. 1989) which held that to prove the mental element of an offense brought under Chapter 35 ILCS 5/130 (failure to file an Illinois income tax return) 'it was only necessary to prove a defendant was consciously aware that a failure to file his income tax return was practically certain to be caused by his conduct." Wendt at p. 395. ......... Therefore, since Mr. Harrell's subjective mental state or intent in failing to file a tax return is irrelevant to the charge, the videotape purportedly demonstrative of his mental state is not probative of any issue, it is thus barred."
I believe that ruling had a chilling effect on the entire trial. The defense was on pins and needles not to mention the video tape or the outcome of the first trial. When Whitey's attorney even got close, the State's attorney, James Rustic, was on his feet with an objection that was immediately upheld.
It was ironic to me that every witness that took the stand was asked to take an oath "to tell the truth, the whole truth and nothing but the truth so help you God," and then when they were asked for the whole truth, they were denied the opportunity to present it. Even Whitey, when he took the stand, was blocked from any answers pertaining to that tape or the previous case.
For other people in Illinois who are charged criminally under this statute, that standard has to be challenged or a way has to be developed to circumvent that type opinion. In hindsight, I think one way would have been to subpoena those who had knowledge of that first case to testify as Whitey's witnesses. When the witness for the government left the stand, he should have been handed a subpoena to appear as a witness for the defense.
For sure a subpoena should have been issued to IllDOR Special Agent Craner who had promised to get info for Whitey, which when he didn't, led Whitey to further believe that he was not one required to submit an Illinois income tax form.
Also, in any future trial the defense must submit jury instructions to the judge for consideration which was not done in this case. Regardless of whether the judge would have given the instruction or not, this has to be done to preserve that issue for appeal.
An example of a defense jury instruction would be that long held premise expressed by the Supreme Court of the United States in Gould v. Gould, 245 US 151 at 153 (1917) where the court said: "In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the Government and in favor of the citizen."
Another area that hurt us was that Whitey and his attorney were not on the same wave length on Whitey's direct examination. When Whitey took the stand he was not prepared for the questions that his attorney proffered, nor the manner in which they were proffered.
I won't belabor this point, but I will tell you that the first 15 questions on direct examination should be scripted and both the attorney and the defendant should have addressed these questions in advance and known what each was going to ask and answer. This did not happen and although Whitey was familiar with the answers, he had a mental block that prevented him from presenting a major point to the jury. Like knowing the alphabet, but having to think how to recite it backwards.
Example - The Illinois income tax is based on the federal income tax. If there is no requirement for the federal income tax, there is no requirement for the state income tax. When Whitey was asked some of the reasons why he was not required to file a federal tax form, he stated that it did not have a proper OMB# listed. On cross examination he was asked whether he contacted the Office of Management and Budget to verify why the OMB# listed was not proper. Whitey said he did not do so and thus impeached his credibility.
No matter how hard I tried to mentally transmit to him on the stand, that there is no damn expiration date on the 1040 form, I wasn't able to help him.
The bottom line is that under the Paperwork Reduction Act, 44 USC 3501 et sec. http://www.archives.gov/federal-registe ... reduction/ , any federal form that purportedly requires that one provide information to the government is required to have a proper OMB# and an expiration date (to show that it comes within the 1 year and 3 year time frame for authorization and is not obsolete) and that absent that number and expiration date, the form can be considered a bootleg form and disregarded.
I have a lot more reasons why I don't submit information forms to the government under penalty of perjury, but lack of the PRA requirements sure makes it simple. I can look at any form and if I don't see an OMB # and an expiration date, I junk it.
Although Whitey took the stand, which is a must in any criminal tax case, he had no other witnesses, nor did he have any exhibits to submit to the jury. Whitey entrusted all of this to his attorney and in this area this should have been done, but was not.
In reality, Whitey was in the fight at trial all the way to the end, but there were way too many missed opportunities. In the future, for others in the same boat, one will need to give those few jurors who think, more upon which to hang their hat.
Had it not been for that Memorandum order on the willfulness issue, I would have given Judge Harris an "A" for impartiality, but since one Awshit outweighs ten Attaboys, I had to give him a "D." Even so we should have been able to win this trial.
As a side note, a lady juror made a special point to seek Whitey's attorney out after the trial. She stood out in the freezing cold for 20 minutes to talk with him. She told him the first vote was 10-1-1. She told him she voiced her opinion to the other jurors, but was intimidated by the rest to vote guilty even though she later regretted it.
Had she just had one other lady or one other fellow standing with her, she might have convinced the others to vote not guilty or she could have at least enticed a hung jury. It clearly appears to me that we didn't do enough to get another juror to stand with her and in that area we failed.
I can't say enough on the importance of preparation for trial. The defendant needs to have a solid documented factual evidentiary foundation established prior to or during the years for which the offense is charged, so when he takes the witness stand he has something more to offer to the jury than his verbiage.
Whitey's sentencing, on the three misdemeanor counts, will take place on February 5, 2009. The judge set presentencing bond at $2000.00 PR (personal recognizance). This means he doesn't have to put up any bond money, but if he misses sentencing, he will have to pay the court 2000.00$frns. Whitey has never missed a court date. At present, Whitey is free to do as he wishes, with no restrictions.
Whitey is country boy at heart and he will graciously talk to anyone who calls him. His phone number is 217-674-3586.
Whitey lives in the pre-computer age, so the only way you can reach him by e-mail is in care of his gracious daughter Natalie, whose e-mail address is: natalief@springnet1.com.
For those who use snail mail and want to send him something to thank him for his efforts, you can address your envelope to Whitey Harrell, c/o 283 2400th Avenue, Latham, Illinois 62543.
You are most welcome to pass this info along to anyone you feel may have an interest. I wish you all a very Merry Christmas and a safe and productive New Year!!
bob minarik - rochester indiana

[Demosthenes]

Prosecution made a pretty well-prepared case. I thought that jury pool might be suspect after the last fiasco, but apparently not. 52 minutes was plenty to ring him up. Gallery wasn't very happy, but not quite as attended as you might think reading some of the previous Warrior Whitey postings on the 'Net. Also surprised not seeing much in the papers or on the 'Net on this.

It'll trickle down slowly to the Net. Whitey's prior win took on mythic proportions and it's gotta be confusing to the TP dumb dumbs when Whitey wasn't able to duplicate his victory.

As for press, they had no way of knowing the trial was underway, and therefore had no one around the cover the news.

[LPC]

A sentencing hearing is scheduled for February 5.

From the on-line docket (which is in reverse chronological order):

12/17/2008 $2,000.00 PR BOND POSTED. Bailiff Oath filed. Trial by Jury filed. Per Judge Harris, Jury Instructions filed in separate envelope, labeled as such. Exhibits filed in separate envelope, labeled as such. All case file put into brown expandable folder.

12/17/2008 Jury trial continues. State's witness, Ken Daugherty, sworn and testif ies. People's Group Ex. #1 admitted over objection. State rests. Deft's oral motion for directed finding heard. Motion is denied. Deft testifies in his case-in-chief. Deft moves for admission of People's Group Ex. #5,6a,6b and 6c. These exhibits are admitted without objection. Deft rests. Deft's motion for directed finding at the close of all evidence is denied. Instructions conference is held on the record. Closing arguments presented. Jury instructed. Jury out to deliberate at 2:30pm. Jury returns to open court with verdict at 3:20pm. Jury returns verdict of guilty on charges of Deft's Willful Failure to File an Income Tax Return for 1996, 1997 & 1998. Jurors polled. Judgment of Conviction entered. Order to be submitted by State. Sentencing set for 2-5-09 @ 10:00am. Bond is set at $2000PR. All have notice.

12/16/2008 Deft appears with atty Barringer. AAG Rustik and Bian appear. Jury trial continues. State's witnesses, Melanie Deffenbaugh, Robert Lovell and Keith Staats sworn and testify. People's Ex #3 marked and admitted over deft's objection. People's Ex. 7a,7b,8a and 8b admitted without objection. Court adjourned.

12/15/2008 Bailiff Oath filed.

12/15/2008 AAGRustik/AAGBian/atty Barringer and Deft appear. Cause proceeds to jury trial. Deft's objections to State's disclosure of witnesses Lovell and Staats are denied. Issue of timely disclosure of witness Caselton is reserved. Parties do not stipulate to a jury of less than twelve. Jury selection. Jury of twelve plus two alternates selected and sworn. Opening statements given by State and deft. People's case-in-chief. Witnesses Steven Giannangelo and Amber Stedman sworn and testify. People's exhibits Group #1-#4 marked. Motion to Admit People's Group #3 made and then withdrawn. People's Group Ex. #3 withdrawn. People's Group #2 & #4 admitted over Deft's objection. Court adjourned.

[LPC]

Dossier has been updated.

(I ran a google search on "gaylon harrell" to see if there was anything recent online, and the first hit was my own web page, which may be useful to other people but is useless to me.)

[Lambkin]

If you search for Whitey Harrell most of the results still relate to the acquittal.

[ASITStands]

I'm wondering where 'Demosthenes' found the post by Minarik?

The search I did was on the words, "Bob Minarik Whitey Harrell." There are several blogs and webpages, but I couldn't find the specific post 'Demo' found. Haven't tried Yahoo! sites.

I'd like to see what the man wrote and if there are any comments following.

[Demosthenes]

Minarik sent it out by email.

[Demosthenes]

The news has just started to trickle down.

For example, Rose Lear wrote:

> WHITEY HARRELL WAS FOUND GUILTY ON 3 MISDEMENER CHARGES, FOR
WILFULFAILURE TO FILE AND IS OUT, ON BOND, ON PERSONAL RECOGNISENSE.
HIS SENTENCING WILL BE FEB. 5.

To which Alan Neumann Amusements responded:

It is not about the money. The obvious bank bailouts speak volumes to
this. It is about suppressing the intelligent minority that hasn't
succumbed to their dumbing down techniques over the last several
decades. Anyone besides me feel that people are "dumber" than normal
lately?

There's some mighty heavy irony in that last sentence...

[Doktor Avalanche]

They got him at last!

Of course, the YouBoobers are getting their knickers in a twist over this with the standard charges of "kangaroo court".

[JustFile]

The effort and time wasted by these people is positively astounding, given the complete lack of logic any of their personal and legal arguments make. For what? The attention? I understand elaborate schemes to get rich... the majority of this clan just likes to hear themselves talk, and seem to enjoy the attention court and prosecution brings. An interesting personality... "quirk," to be nice.

And apparently for posters like Rose Lear, spelling is also optional. Unless of course, spelling like the rest of the nation would represent more opression from the evil system.