Fresno Court: Conspiracy Central!

(At the writing of this post I have been out of touch with Michael Scott Ioane for two weeks, going on three. He informed me that the govt. was trying hard to put him back in prison due to certain apparent violations of his house arrest order. I have not heard from him, or his family. I do not know what has happened to him. And I fear the worst. This post is one I wrote shortly after speaking with Ioane through emails. It may be the last post I do if I cannot find out any more pertinent information about this case. As it stands it looks as though he’s been railroaded once again. Send out your prayers to him and his family.)                      

Recent developments in Michael Ioane’s case have been darkened by yet more conspiracies between the IRS and the Federal court at Fresno and specifically, Judge Lawrence J. O’Neil.

Ioane and his attorneys asked for some leniency on the house arrest restrictions so that Ioane could practice real estate and business management and at least make enough money to pay for his Federal GPS monitoring bracelet. Once the motion was filed for leniency with the court of appeals, showing that Mr. Ioane was not a threat to anyone, nor that he would run away, the US Government filed a motion that said Ioane was in “violation” of his house arrest because he had “posted information on his web site that promoted his business of helping people with their trusts. Also that he had written a book which also helped people with trust information and could be used to hide money from the IRS.

The IRS neglected to inform the court that the book was written in 2009, prior to Ioane’s conviction. It is also owned by the Acacia corporation. And it was Acacia corporate staff that posted the information (articles made up from various chapters of the book), not Ioane himself. According to Michael Ioane he “doesn’t even know how to post things on a website.”  Michael Ioane never told them to post these articles and the Acacia corporation thought they were doing something in good faith and well within their 1st Amendment Rights.

It all started when Mike Ioane was to show up for the motion hearing regarding his restrictions being loosened. His lawyer asked him how he would get to court and if he would eat before the court convened? Mike innocently said “I usually eat at the cafeteria.” His attorney then said “What if Judge O’Neil sees you eating?” Mike said jokingly: “He’d probably throw me back in jail.” So his attorney then had to caution him strongly to NOT eat at the court cafeteria, to go to the bathroom BEFORE he came to court, and to only come into the courtroom and go through the process and leave…as the attorney was positive that the judge would see anything else as a violation of the arrest order!

When I was informed of all of this I had to laugh. Then things went from bad to worse as the Govt. filed a motion of violation of the arrest order the very same day Ioane was to file his appeal motion! That trumped the appeal. As long as there is some idea that a violation had been committed, that case must come first. Of course. Judge O’Neil knew that. He was playing chess with Ioane’s life.

Even though the Preliminary Appeal court suggested on Ioane’s behalf that he have some of his work restrictions loosened, Judge O’Neil went on the attack telling the govt. to find cause for him to toss Ioane back into prison on some trumped up violation! Apparently the heat is on O’Neil. Had Ioane been granted his motion the Fresno District Court under O’Neil would have had no more jurisdiction over Ioane’s case, finally freeing him of this judge’s vindictive and selective prosecution, and his heavy handed judgments. Making Judge O’Neil look like the conspirator and corruptor he truly is.

Upon reading the motion of violation, which claimed he was a financial risk to the community, I told Mike Ioane this:

“First of all how can you be a “financial risk” to your community??? You weren’t convicted of defrauding anyone for money! You were convicted of showing the IRS securities which they considered to be fake. And of helping Booth form “Sham trusts.” No one has lost any money! It was just that the IRS couldn’t take properties from Booth! You aren’t like that guy Bernie Madhoff they caught with the billion dollar Ponzi Scheme! He’s a financial risk. He could bilk some folks out of money if allowed to do his financial business. But I think your opposition motion to the govt. is correct. You don’t have to do anyone’s taxes or do any trust work. They should be allowing you to work to pay your bills. If not, then, just like in prison THEY pay all expenses for cells, food, clothing, etc. Expecting a man to pay for something when they won’t allow you to make a wage is a crime. Plus it is illogical. Hell they’d make you work in prison… AND give you a stipend! So where’s the logic in declaring that you might “help someone form a corporation which is “perilously close” to what you did with Booth? What hogwash! 

“And seriously, no one is a risk for “financial misdeeds!” A cat-burglar, set free, might go burgle a house. A killer might kill someone. But I’ve never heard of any financial law-breaker going out on parole and creating some scam to make money off the IRS! Idiotic! Someone needs to make sure this is written plainly in your oppositions. POPPY COCK! is exactly what the IRS is bringing to bear. Stupidity made into law! It’s laughable that you would go out and form some more “sham trusts” because geez, wasn’t that just the best idea you ever had in the first place? Didn’t that get you right where you wanted to be? (satire!) Why not give forming sham trusts another try while you await an appeal! Duh!  

“As for the whole cafeteria thing…you are too much like me. You ask all the right questions! In this case you should have just gone, eaten at the cafeteria and if someone said you were in violation, you plead ignorance. Now you’ve made it hard for yourself to even eat or pee! Because your attorney put it all in writing. So you’re sunk. However I don’t think anyone would send you back to jail for eating lunch. 

“Man we need to get you out of this. We need someone like Eric Holder to look into all this from outside, I think then your troubles would be over. These criminals and corrupt judge can hide in Fresno beneath the Stars and Stripes, telling everyone they are just serving the public trust. Until someone from D.C. says “What the heck are you people up to!? We’re getting heat from all over the country because you are being a-holes!”

“Like one commentator on the blog said, “we should be smelling and investigation by now…” I can’t believe how cruel and officious this O’Neil is! Some judges think way to highly of their own opinions. And you should tell the government, “You want to keep me penned in and unable to work, then you get no payment from me for your precious bracelet!” I mean if they think you are being a bastard and not being remorseful, you USE THAT TO THE HILT! Because an INNOCENT MAN NEED NOT FEEL REMORSE. Just because a man is sentenced to prison DOES NOT MAKE HIM GUILTY OF A CRIME! (We find that to be thecase over and over again these days!) They cannot victimize you any more than they have already. They can lock you up in prison, or at home, but that’s no reason for you to act guilty. Maintain your rights. Only an innocent man would fight them so hard! And they know it! So to them, show no remorse. It’s your only hope. If you keep being a victim they will destroy you.”

As of the date of this writing, Michael Scott Ioane is once again in the clutches of Judge O’Neil, a “hanging judge” if ever there was one. He is in danger of being thrown back into prison, again for something he did not do. This investigator wonders when justice will truly be served. Meanwhile Michael Ioane and his attorney have worked out a possible solution to all the civil cases still extant which would clear up much of the problems with the Booth trusts and monies owed to the IRS, etc. We can only hope someone, somewhere will listen to reason.


Tom Horne, Investigator.




Bad Cop-Worse Cop; Revenue Officer Fred Chynoweth…IRS thug.


The IRS agents always travel in pairs. Apparently so they can play “Bad Cop-Worse Cop.” Fred Chynoweth was Kent Spjute’s partner in IRS crime during the Booth criminal case. This means whatever Mark Cullers did that was wrong, these three agents, Hoos, Spjute and Chynoweth helped him to do. Whether it was to bring false allegation, write false reports, conspire to sway witnesses with threats, or to produce falsified testimonies and documents, these two were “all-in.” It was Fred Chynoweth though, who actually stood at Bob Bell’s desk and shouted at him that he would come under a special IRS full audit if he did not say exactly what the IRS wanted him to say. He made sure Bell knew that his company would be tied into Booth’s “sham trusts” in that audit. Fred Chynoweth took it upon himself to tell Bob Bell in no uncertain terms that Booth’s trusts were sham trusts because one had traded stock in another company for a deed of trust, instead of using cash to buy the stocks. As if this were somehow against the law. His ignorance of finance and the law is basically what the whole government case is riding on! He claimed Booth’s original trusts were shams. They were shams why? Because Fred Chynoweth SAID they were, based on some nonsensical idea he had about financing a sale. By bullying Bob Bell, Fred Chynoweth actually helped Booth lose a two million dollar sale when Bell backed out of his strip-mall deal with Steve Booth. The proceeds of which could have gone to pay Booth’s tax burden. Now that money is unrecoverable. Chynoweth scared Bell off from the sale, turned him into a witness for the prosecution. A prosecution which will inevitably fail, because no one has done anything wrong. Is this all some mark of hatred that Cullers and the IRS and perhaps the whole Obama administration has for free-enterprise?

It was Fred Chynoweth who terrorized his poor mother. He actually served Dr. Steven Booth’s Alzheimer’s stricken mother, Reba Booth, with a fake Grand Jury Subpoena, scaring the woman into believing her son was going to be put in jail. In fact the Grand Jury had not even been convened. Apparently this sort of scare-tactic is well used by the IRS and law enforcement. This act is patently illegal since Chynoweth had no jurisdiction to serve such a subpoena, since no agent working on a case can also work for the Grand Jury. This alone should get Fred Chynoweth fired. It just shows how over-the-top these revenue agents really are. Something tells me he wouldn’t be so gung-ho facing down a gun-runner or mobster…but an old-lady in ill-health? That’s an easy mark for a thug. Time to put a stop to these greasy “leg-breaker” tactics and break up the IRS mob for good! Perhaps what this country needs is a group of lawyers to step-up, put together a massive class-action law suit against the IRS and force the government to disband this entire agency? I know about a 100 million tax payers who would love to sign their name to a lawsuit like this!

Tom Horne, Investigator

Selective and Vindictive Prosecution: Mark Cullers is at it again!

For Truth, Justice, and the American Way!

Selective and vindictive prosecution is absolutely against the law and the code of ethics of the American Justice System. A prosecutor cannot bring a case against a person solely based on the fact that the prosecutor doesn’t like the person they are prosecuting. In America the basis of our Constitutional law is still “innocent until proven guilty.” However, Mark Cullers has a different opinion. According to him, the innocent people he hunts down and prosecutes should be in jail whether they are innocent or not. Cullers sees to it that juries and judges are swayed to his way of thinking by harassing potential witnesses, threatening others so they will “rat out” people, and mocking the justice system as he wrangles false testimony from witnesses who themselves face his aggressive and underhanded prosecutorial techniques. The facts in this case were that Cullers truly believed and knew that Dr. Booth and Michael Ioane were innocent. He knew that Booth and Ioane had done nothing wrong and did not owe IRS money, but he proceeded with the case anyway in order to be vindictive and selective, the people that might have actually been guilty were not prosecuted at all. That is because Cullers knew Booth and Ioane were “easy pickin’s.” A prosecutor’s case goes a lot more smoothly when no one has to do any work, like collect evidence or get the testimony of good witnesses.

In the case of Mike Ioane, Cullers tried to wrangle up a nice “home cooked meal” for the IRS by grilling witnesses for the prosecution and bringing some half-baked charges to bear. Chief Prosecutor Cullers nearly got away with it and thought he had Ioane’s goose well cooked, with Ioane trussed up and dressed in Federal prison garb. They even had their “unhappy meal” shipped off to Lompoc. But in this case the meal decided to “bite back.” It is a rare day indeed when the IRS decides that someone owes them money, prosecutes them, wins and gets a judgment and a sentence, and then suddenly finds themselves being brought up short when the law releases their prisoner! Ioane was able to show the court system that had he been given a fair and just trial, he could have easily made his case that he owed the IRS nothing, and had in fact, never helped Dr. and Mrs. Booth hide any properties or create any sort of sham trusts. The court decided that the sentence and judgment that Cullers had extracted from Judge Lawrence O’Neil, was not proper. And Mark Cullers and the IRS were left hanging. It also left O’Neil looking like the inept and incompetent judge he is. Ioane was released and he continues to fight back against an unjust and malign system headed up by vindictive and black-hearted men who are much more a danger to our society than chiropractors and asset managers who may or may not owe the government some money.

Eric Fogderude: Filing False Documents and Subornation of Perjury. Disbar!


I mentioned in my previous blog that there were some civil and criminal 
attorneys involved in the Booth/Ioane/IRS cases that should be investigated by 
the California State Bar. The next on my list is Eric Fogderude. He was the 
attorney for Dr. Booth who at first seemed to be genuinely helpful and trying to 
do the best for his client. He had Booth sign and file sworn affidavits that 
Booth did not own the 3 Bakersfield properties that the IRS wanted to seize. in 
From 2005 through 2008 Fogderude, along with attorney John Reedy, even consulted 
with Michael Ioane by phone before Fogderude and Booth filed the affidavits 
stating that Dr. Booth did not own the 3 Bakersfield properties in 
question.Fogderude was making sure they were truthful and correct. All well and 
good. He seemed to want to help Booth and Ioane before the criminal case came 

What happened? What made Fogderude switch sides? Suddenly in 2010 and the 
criminal case against Booth,  Fogderude is front and center as the one who along 
with Mark E. Cullers and the IRS told Dr. Booth to perjure himself, and who 
helped him write an entire new testimony to be filed in the federal court. Now 
Fogderude was telling Booth to swear he had lied to the IRS, had indeed 
conspired with Michael Ioane to submit falsified documents and further conspired 
to hide the 3 Bakersfield properties from the IRS with the intent to defraud the 
government! This put Michael Ioane in jeopardy since Booth swore now he followed 
everything Ioane, not Fogderude, had told him to do! This attorney Eric 
Fogderude manipulated the court, manipulated and coached his client to lie and 
basically lied about all the affidavits he had helped file previously. He in 
essence helped condemn another man, one he actually worked with on the former 
affidavits, to federal prison! What sort of man does this to others? It’s 
attorneys like Fogderude who give the practice of law a bad name. When you think 
of the old joke told by King Henry VIII “What do you call a hundred lawyers 
lying at the bottom of the sea...A good start!” Think of someone like Eric 
Eric Fogderude, 5412 North Palm Avenue # 101, Fresno, CA , 93704
559) 431-9710 direct line, Fax line (559) 431-4108

Tom Horne, Investigator

The IRS’ Deadly Web: The First Strands, Part 3

Many people develop family corporations, headed by personal friends or trusted associates in order to protect their assets. The Constitution after all, allows us to defend ourselves against and even mistrust the Federal govt. The Founding Fathers knew even a legally elected government has a propensity to become tyrannical as it seeks more and more power. The IRS claimed Booth was “hiding” assets. There is a big difference between “hiding” assets” and protecting them. What we do not know is whether Dr. Booth was having IRS trouble at the time and did all this “after-the-fact” or was he simply trying to protect his assets from future complications? Only Dr. and Mrs. Booth know why they were doing all this legal trust work. Needless to say most people would take any steps necessary to protect valuable properties and assets from the taxman and would use every available legal means to do so. In 1998 they met Mike Iaone and  being an asset protection professional, he gave them advice on their assets and trusts on a fee basis. Again, this was three years before the IRS decided to come after the Booths.

In Booth’s first testimony sworn under oath in 2007, he claimed Mike Ioane had nothing to do with the setting up of the trusts or the management of them until 1999. Mike Ioane was hired by the Booths to assist in managing their trusts as an administrator and did what Booth and his lawyers asked him to do. Mr. Ioane was not “in-charge” of anything. He did not even have an interest in the Acacia properties at this time.  Certainly nothing was ever purposefully “hidden” from the IRS by Mike Ioane. Transfers, quit claims, and the eventual sale of the properties to Acacia Corporate Management LLC by Bakersfield Trust were all legal and aboveboard, Acacia’s taxes were filed and paid and all sale documentation properly recorded with the county. Further, the Acacia Corporate Management LLC was not even incorporated until 2003 by Ioane’s family. So linking Mike Ioane to the Booths as some sort of mastermind/co-conspirator is ridiculous. it really is all about the greed and the seeming need for the current administration, to strip citizens of their rights.

This brings us up to 2007 when Booth’s lawyers began to make motions that the court dismiss the IRS case against him and his wife, since the IRS had not filed their paperwork correctly.* It seems the IRS had not done their research and had been stymied in attaching the properties they wanted. They had brought liens against Booth on several occasions, and then removed them again. They kept trying to take property that did not belong to the Booths. Apparently then, the  IRS  re-filed their same cases in other courts at the same time because Judge Ishii would not rule on any of the cases, muddying the waters further. It is inappropriate to bring the same cause before two different courts at the same time. At this time Mike Ioane and Acacia Corporate Management LLC were dragged into the case when the IRS discovered that Acacia owned the three disputed properties. Acacia and Mike Ioane also began to make their own series of motions, at first working with Booth’s lawyers and trying to get the 9th District court to make some sort of decision on the motions to dismiss and to uphold the Quiet Title suit. If the court had done its work, the IRS would have been unable to bring further cause against Booth, Ioane and/or Acacia. Because nothing was done about any of these pending cases it made it easy for the IRS to keep the heat on Dr. Booth. When they pressured him to recant his initial sworn testimony that Mike Ioane and Acacia were never involved in 2010, they began to make a Federal Case against the Booths and Ioane. They were determined to get those properties, whether they were protected by law or not.

Below is a photo of a man, hired by judges, and real estate owners to clear their lands of cattle rustlers. A Stock Detective named Tom Horn. My namesake. He was hung for a murder he did not commit, and fully exonerated of all charges 100 years later, post mortem. And my question is this; Do good men have to suffer at the hands of the rich and the powerful, the government and the law, and be wrongfully accused of a crime, languish in prison and even be executed before Americans wake up and say Enough is Enough? The Obama Administration and the Congress and Senate of this country seem to want every citizen to stand in awe and terror of their might. They want us to tremble at their “renditions” (read: torture) Their ability to “disappear” people without a word, warrant or access to any sort of legal help. They want us to know they can throw us in prison on a whim and we will never see the light of day again. UNLESS WE DO THINGS THEIR WAY! Why? Because a government has every right to be afraid of a free citizen! And together we can shake off these bed-bugs called “politicians” and live our lives as the Constitution intended.

Image Tom Horn

The IRS’ Deadly Web: The First Strands Part 1

ImageI have been researching this on-going case for a few weeks now. So, what is the basic story here? How did such simple cases of local real estate laws like transfers to trusts, motions for dismissals, motions for decisions, and oppositions to same, and a Quiet Title suit become such a tangled and deadly web for Mike Ioane? Why are these simple cases dragging on now for over six long years? Why won’t Judge Anthony Ishii commit to a ruling on these cases? Is it because the IRS stands not only to lose face, but is in collusion with the courts in Fresno, CA to circumvent the laws of California? Are they trying to strangle the laws of the land in a web of illegal seizures and imprisonments where the Federal government supersedes the rights of the citizens of the states? Are they making misusing state and local laws in order to:  “make examples” of people whom they feel are a threat because they understand and use the state laws to their own benefit and for their own protection? Are we headed for some sort of Totalitarian State under the Obama administration where all property belongs to the government regardless of the State and Federal  Constitution and its protections? Are our rights being abridged in what was once “The Land of the Free?” I believe this to be the truth. And it all started at a trust seminar in 1995.

According to the initial sworn testimony of Dr. and Mrs. Booth, residents of Bakersfield, where Dr. Booth practiced as a chiropractor, they attended a seminar in 1995 with the “National Trust Service.” * At the seminar they were taught, as many people have been, how to set up trusts and corporations to protect their valuable assets from possible future legal actions.  “Asset protection” is a patently legal and well-used device. Most wealthy Americans use these protections all the time. There is nothing either “shady” or “fraudulent” about trying to keep our property away from the taxman or any other bill collector. Mitt Romney and Dick Cheney have several protections like these, including off-shore accounts and corporate trusts. No one bothers them about it. Various states have rules about trusts and corporations for the purpose of asset protection. Some states are strict, others more lenient. This is called States Rights. And so far, the Federal government has respected these rights. That is, they have not come to the conclusion or set any legal precedent that a corporation based in Michigan is “real” while one based in Nevada is a “sham.” Concurrently real estate laws also vary between states, and the Federal govt. must abide by the laws of the state they are dealing with when attempting to collect taxes. In this case though the IRS decided to abuse the laws of California, rather than respect them.

At the Trust Building seminar, the Booths learned about asset protection and succeeded in creating three trusts. The Alpha Omega Trust, the Aligned Enterprise Trust and the Agape Charitable Trust. This was all done in 1995. So how was Mike Ioane involved at this point? He wasn’t involved. They did not even meet Michael Ioane for another three years in 1998-99.* As far as I can determine the Booths had no trouble with the govt. at the time they set up their trusts. The Booths filed their tax returns and paid their taxes during this period. They set up the trusts in order to pass their properties on to their children, who were the beneficiaries. These trusts were and are legal and aboveboard, as the IRS well knows.

In my next article, I will further untangle these devious threads and attempt to get to the bottom of this case.

The IRS’ Deadly Web: The First Strands, Part 2


Since the Booths had succeeded in transferring three of their Bakersfield properties to their legal trusts,* they  no longer owned or had any authority over these properties. In 1996 through 1997 (still a full year or more before they even met Mike Ioane), they put in quit claim deeds for their various properties, which meant they had no further interest in them. They then turned the trusts over to friends, Lorne McCan and Tomas Rio. The trust managers later sold the properties to the Bakersfield Properties and Trust co. , which eventually sold the properties to Acacia Corporate Management LLC in 2005-07  for good consideration…this a full 9 to 11 years after Booth formed his family trusts.

In October of 2000-2001, a full five years after the initial creation of their family and charitable trusts, Dr. Stephen Booth and his wife were accused by the IRS of owing 2.3 million dollars in back taxes. The IRS began to send them letters of intent to levy. Then they tried to put liens on the real properties which they thought the Booths owned. The IRS particularly wanted the three properties once owned by the Booths which had been placed in trust. The IRS could not simply seize these properties for back taxes. However they knew the Booths did not have 2.3 million dollars in assets. As the Booths did various deals with the IRS, the liens and levies would be removed. Then they would be applied again. Then removed again.* It became a typical IRS log-jam. So in 2007 the Booths’ lawyers finally asked the 9th District court, to dismiss the IRS case.* The IRS opposed this motion to dismiss in the strongest terms possible,* because they knew that they would lose their case and any claim to the properties if the judge dismissed their case in District court. After this, sets of demands to dismiss and oppositions to those dismissals flew fast and furious between the Booths, their lawyers and the IRS. Yet the presiding judge for the 9th district, Anthony Ishii, would not make any decision for or against the IRS or the Booths. All these cases are still pending any sort of judicial review.

The IRS was attempting to claim the real properties belonged to the Booths. No liens were ever filed against the trusts themselves, only against the Booth’s properties. Then the IRS began claiming that the Booths owed them significant monies and that their so-called trusts were all shams, created with the intent to “hide assets.” (Something the IRS claims in nearly every audit.) In 2007 Acacia, the rightful owner of the Bakersfield properties had to sue the IRS in a Quiet Title suit because the IRS put a lien against Acacia’s property claiming that Acacia was alter ego of Dr. Booth.

This is the nuttiest thing I’ve ever heard of. The IRS was trying to say that the Booths put their property in trust, because they fully intended, with Mike Ioane’s collusion (which they could only get years later, by chance)  to commit a fraud against the government…in the future! This is a case of the most utter nonsense I have ever heard.

Let’s see if we can untangle this web further in my next article.