CID's web pages on abusive trusts, including a list of criminal cases http://www.treas.gov/irs/ci/tax_fraud/docabusivetrustschemes.htm (this part of a larger CID site that includes a summary of recent convictions and other information http://www.ustreas.gov/irs/ci/index.htm)

IRS Pub 2193, "Should your financial portfolio include Too Good to be True Trusts?" http://www.irs.gov/pub/irs-pdf/p2193.pdf or http://abusiveshelter.web.irs.gov/too_good.pdf

"IRS Warns of Abusive Trusts," Public Notice 97-24, 1997-1 C.B. 409 (April 21, 1997) http://www.ustreas.gov/irs/ci/tax_fraud/docnotice.htm

New York State Society of CPAs warning on abusive trusts http://www.nysscpa.org/Archive/tax/2-16taxart.htm

Ed note: I am checking with Martin regarding the availability of an IRS Intranet summary of case law on abusive trusts. IRS summary of case law on abusive trusts. The links probably won't work, but the citations are there.

• abt.html This is actually a file that was up loaded to this site and attached at the foot of this page.

"Frequently asked trust questions," from the IRS Digital Daily web site http://www.irs.gov/faqs/display/0,,i1%3D54%26genericId%3D13346,00.html

"Frequently asked tax questions," from the IRS Digital Daily web site http://www.irs.gov/faqs/display/0,,i1%3D54%26genericId%3D15793,00.html

"What do the Court's say?" from the IRS Digital Daily web site [most deal with abusive trusts] http://www.irs.gov/faqs/display/0,,i1%3D54%26genericId%3D13335,00.html

"Abusive Tax Shelters" from the IRS Digital Daily web site [some very good links here] http://www.irs.gov/faqs/display/0,,i1%3D54%26genericId%3D13341,00.html

"The Truth About Frivolous Tax Arguments" [IRS Counsel-created discussion], from the IRS Digital Daily web site. Some discussion of trust cases beginning at page 26. http://www.irs.gov/pub/irs-utl/friv_tax.pdf

Circular 230. Obviously, it doesn't deal directly with trusts. In the past, I've had problems finding a copy. In case you want to refer to it during your testimony and don't have the site handy, it's at http://www.irs.gov/pub/irs-pdf/pcir230.pdf

And a couple anti-tax scam web sites maintained by folks in the private sector. I can't vouch for all of their information, but a lot of it looks very good

Quatloos.com, an excellent compilation of consumer scams and frauds, has what appears to be a comprehensive discussion of Constitutional Trusts & Pure Trusts, at http://www.quatloos.com/taxscams/contrusts.htm

Taxes.com, maintained by San Bruno, California attorney Steven H. Kassel http://www.taxes.com/tax_scams.html

Tax Protestor FAQ, maintained by Daniel B. Evans http://evans-legal.com/dan/tpfaq.html

Trusts and the Untrustworthy, "Pure Trusts" and "Patriots for Profit" By Mark Pitcavage, Ph.D http://www.militia-watchdog.org/puretrust.htm

Tax and Trust Scam Bulletin Board, run by Robert L. Sommers, a San Francisco attorney http://www.taxprophet.com/hot/Trustscam.htm

-- JohnDeBruyn - 25 Apr 2002

• abt.html: Listing of trust scam cases compiled at IRS