Glen Stoll

From Wikipedia, the free encyclopedia

Glen Stoll is the head of Integrity Ministries, an Edmonds, Washington-based group which has promoted the use of "sham corporations" and "churches" for purposes of tax evasion.^[1] Stoll has claimed that he was a "citizen of heaven" and did not have to pay taxes; the Federal courts disagreed.^[2]

Glen Stoll does not have any education in law nor has he passed the bar examination, but he refers to himself as a lawyer.^[3]

Contents 1 Legal issues 1.1 Kent Hovind 1.2 2005 trial 2 References

[edit] Legal issues

[edit] Kent Hovind

Stoll also represents Kent Hovind's various enterprises, including Creation Science Ministries and Dinosaur Adventure Land.^[4] Regarding the Internal Revenue Service (IRS) investigation on Hovind, Stoll claimed, the IRS allegations were "based on misperceptions" because "they don't understand how the church is created and registered, how it operates under church law, which is entirely separate from secular authority."[1]

[edit] 2005 trial

On his organization, 'People who buy into tax-fraud schemes are buying nothing but trouble—past due tax bills with interest and penalties and the possibility of criminal prosecution,' said Eileen J. O’Connor, Assistant Attorney General for the Tax Division."[2] In 2005, Stoll lost a permanent injunction.[3]

The federal government sued Stoll and his partner Michael Stevens for selling to clients "corporations sole and ministerial trusts, were created for secular entities, businesses including pest control, carpet cleaning and computer technology."^[3]

Stoll states that he and Stevens "have created at least 89 corporations sole and at least 47 ministerial trusts."^[3]

On April 26, 2005, the United States District Court for the Western District of Washington in Seattle released findings of fact and conclusions of law in the case of United States v. Stoll. Among the findings of fact were the following:

1. Glen Stoll [ . . . ] knowingly organizes and promotes an abusive tax scheme whereby he assists customers in evading federal tax liabilities and IRS collection efforts through the fraudulent use of trusts.

2. Stoll [ . . . ] organizes, promotes, and sells to his customers a fraudulent tax scheme using corporations sole and ministerial trusts [ . . . ]

3. Stoll and his staff at Remedies at Law assist customers in creating ministerial trusts which they falsely claim are exempt from all requirements under the internal revenue laws. [ . . . ]

4. Stoll is not promoting his ministerial trust packages for a religious or charitable function. Instead, he advises customers that by using ministerial trusts, they can virtually eliminate their federal tax liabilities [ . . . . ] Stoll falsely advises customers that they can treat their ministerial trusts as "churches" with no tax return filing requirement, and yet can control and use the assets and income for their own personal benefit.

5. The ministerial trusts that Stoll creates for his customers are secular entities. [ . . . ] Some of these businesses are pest control, carpet cleaning, computer technology, and multi-level marketing. The ministerial trusts that Stoll creates for his customers are not used to conduct religious activities as his promotional materials claim.

[. . . . ]

7. Stoll's scheme involves neither churches nor any religious activity. [ . . ]

8. Stoll falsely claims that as corporations sole, Firm Foundation, Ecclesiastical Enterprises, Family Defense League, and Remedies at Law, are exempt from all filing requirements with the IRS, and are not subject to tax. [ . . . ]

11. [ . . . ] Stoll falsely advises customers that by holding their assets in a ministerial asset trust, they can protect those assets from creditors. Stoll falsely advises customers that their ministerial asset trusts are not required to file any federal tax returns, report any income, or pay any federal taxes.

12. Stoll falsely advises customers with businesses to reclassify and treat themselves and their employees as independent contractors instead of employees of the business. [ . . . ]

29. Stoll falsely holds himself out to be a "lawyer" and claims to have spent considerable time studying the tax laws. [ . . . ] Stoll does not claim to have attended or graduated from law school. He is not a member of or licensed with any state or federal bar.^[5]

The court concluded that "Glen Stoll, individually and d/b/a Nonprofit Commercial Enterprises; and General Counsel for Remedies at Law ("Remedies at Law"), are engaging in conduct subject to penalty under I.R.C. §§6700 and 6701. Accordingly, the Court finds that Stoll and Remedies at Law should be preliminarily enjoined under I.R.C. §7408."^[6] The court ordered that Stoll and anyone acting in concert with him cease "directly or indirectly, by use of any means or instrumentalities:

1. Organizing, promoting, marketing, or selling any trust, tax shelter, plan or arrangement, including any type of so-called asset-protection device, or similar arrangement that advises, encourages, or assists taxpayers to attempt to violate the internal revenue laws or unlawfully evade the assessment of their federal tax liabilities;

2. Causing other persons and entities to understate their federal tax liabilities and avoid paying federal taxes;

3. Making false statements about the allowability of any deduction or credit, the excludability of any income, or the securing of any tax benefit by reason of participating in such trust, tax shelter, plan or arrangement, including any type of so-called asset-protection device, or similar arrangement;

4. Encouraging, instructing, advising or assisting others to violate the federal tax laws, including to evade the payment of taxes [ . . . ]"^[7]

[edit] References