Need information on James A. Mattatall

[Joey Smith]

This guy was an abusive trust scammer circa. 2005.

I'm about to take a judgment collection case against him, and of course his defense is that he really doesn't have any assets himself, he just holds money in trusts for others.

[Demosthenes]

He's been mentioned on Q quite a few times over the years.

From the IRS:

A tax scam promoter named James A. Mattatall was arrested for failing to provide list of the names, addresses, phone numbers, and Social Security numbers of his customers to the Justice Department per the court’s order. See http://www.usdoj.gov/tax/txdv04699.htm

[Famspear]

Mattatall is mentioned in a recent Tax Court opinion, in Tarpo v. Commissioner, T.C. Memo. 2009-222 (Sept. 24, 2009), which can be viewed here:

http://www.ustaxcourt.gov/DocImages/196 ... 377439.pdf

or here:

http://scholar.google.com/scholar_case? ... s_sdt=2003

EDIT: From the text of the opinion:

James Mattatall became a part of the Tarpos' life when a friend recommended his services, perhaps as early as 1997. Mattatall, as the Tarpos admitted they knew, is neither an attorney nor an accountant. He earned his living by setting up tax shelters for his clients. He is now out of that business: In 2004, the U.S. District Court in Los Angeles enjoined him from organizing, selling, or recommending tax shelters; or even from offering tax advice to clients. United States v. Mattatall, No. CV 03-07016 DDP (PJWx) (C.D. Cal., Aug. 17, 2004) (order granting plaintiff's motion for contempt and second amended injunction). Back in 1999, Mattatall recommended that the Tarpos create an elaborate scheme to route James's ordinary income into a trust, move it offshore, and then retrieve it with credit cards.

Here's how it was supposed to work:

• The Tarpos would create a "business trust," naming Mattatall as the trustee and the Tarpos as managers. The Tarpos would get a separate mailing address for the trust to lend it credibility.

• James would then transfer ATE Services into the trust, thereby removing himself as the sole owner of his business and assigning all of the income earned from his business to the trust.

• The trust would give a portion of the income James earned back to him as wages.

• The stated beneficiary of the trust would be Prosper International, Ltd. (PIL),[2] an offshore company specializing in multilevel marketing schemes and low-cost foreign grantor trusts. Any money the trust didn't give back to James would go to PIL and be deposited in a foreign grantor trust established for the benefit of the Tarpos.

• PIL would then give the Tarpos a credit card that they could use, with the bills paid from the money in the foreign grantor trust.

--from Tarpo v. Commissioner.

[The Observer]

Good luck at collecting money from a man who has been scamming and hiding assets for years. Apparently his father was in the same line of business. If you are able to locate the deposit location for those "trusts", I would not be surprised to hear that his "customer's" names fail to be listed there.