Federal Judge Cebull Directs Guilty Verdict
An old picture of a bad judge – Cebull.
By Edward Snook
Billings, MT – Henry (Hank) and Judy Matthies were falsely convicted November 30, 2007, in a sham trial, run by a prejudiced judge, brought by a corrupt prosecutor and the deadliest terrorist organization on the face of the earth – the IRS. The IRS or others provided a fraudulent (forged) document to United States Attorney for Montana William Mercer that was altered either by the Tax Protestor Division of the IRS in Ogden, Utah, IRS in Billings, MT or Prosecutor Kurt Alme. Assistant U.S. Attorney (AUSA) Kurt Alme used the altered document during the trial to paint Hank as a liar to the uninformed jury sitting on their case. Given Alme’s nervous and frantic state during much of the trial, it would be nearly impossible to distinguish which entity committed forgery on the document – and we can say with great certainty that none will admit any wrong doing. Alme also twisted facts and threw his theories at the manipulated jurors, creating his own contorted perception of the Matthies’ hiding their assets deceitfully, when all of their assets were not only known by those attacking them, they were out in the open for all to see.
Judy and Hank Matthies
Hank and Judy Matthies of Laurel, Montana were served superceding indictments on April 25, 2007, by AUSA Kurt G. Alme, representing U.S. Attorney William Mercer. The indictments falsely charged Hank with two counts of “Willful Failure to File Income Tax Returns” for years 2000 and 2001and both Hank and Judy with “Conspiracy to Defraud the United States” for the purpose of impeding, impairing, obstructing, and defeating the lawful government function of the Internal Revenue Service of the Treasury Department (IRS) in the ascertainment, computation, assessment, and collection of the revenue; that is, income taxes.
In 1985, after hearing about the abusive ways of the IRS and that they may not be operating lawfully, Hank and Judy attended a meeting in Longview, Washington on this very issue. The speaker pointed out how this country was created and why the Constitution is so important. He stated that the Constitution is the chain that will bind the government, keeping it under control. He explained the many rights we have, God-given rights that are secured by the Constitution. We have the Right to Vote, Assemble, Speak, Keep and Bear Arms, the Right to Life, Liberty, and the Pursuit of Happiness and to be Secure in Our Homes. According to the Matthies, “He asked if we knew of anyone who had ever been taxed on any of those rights. Rights cannot be taxed! He then pointed out that there is a Right that few people know about and that is the Right to Work.”
After many years of research, studying Supreme Court cases, the IRS’ own documents and reading books, Hank and Judy came to the conclusion that the income tax is voluntary and that Hank is not liable for it, therefore not required to file a return. They gathered from the IRS’ own documents that the income tax is based on voluntary compliance and self-assessment. They looked up the word voluntary and found that it means: “To do something without legal obligation.” The word compliance means: “To do something in order to please.” They decided that they were donating to the IRS in order to please them and that they were actually contributing to the ridiculous waste of tax-payer dollars by big government. They have numerous Supreme Court rulings that back up their conclusion and after a close review of the rulings by this writer the cases say exactly what the Matthies’ have concluded them to say.
In 1998, Hank was charged with 3 counts of willful failure to file an income tax return and he hired two tax attorneys from Billings who assured him that they would defend him. They charged $15,000.00 and reportedly did nothing to prepare for trial. One of the attorneys assured Hank that she knew the issues involved in tax cases and didn’t have any problem with the defense. According to the Matthies’, “after the 15 grand was placed in her hand she suddenly changed her outlook on things and suggested that Hank should plea bargain. Hank very emphatically informed her that if they were building the gallows outside of her office and he would be hanged if he didn’t plea bargain, then they would have to hang him because he would not plea bargain to something he didn’t do.” Hank subsequently fired the attorneys and was forced to defend himself because he was flat broke and had no faith in attorneys after that experience. He was not too concerned about a conviction because he had heard of many others who had been charged with the same “crime” and they were found not guilty by a jury of their peers. During that “railroad job” Hank was not allowed to present any evidence and the corrupt judge (Jack Shanstrom) presiding over that case cut his testimony after a few minutes on the stand. Hank was found guilty on the counts of willful failure to file. He was sentenced to one year and one day in a federal prison camp, one year supervised released, ordered to comply with the IRS and he was ordered to pay for the cost of the prosecution. So, not only was he railroaded he had to pay to build the railroad!
On November 28, 2007, Judge Richard Cebull explained to the jury the difference between civil and criminal cases. Civil cases must be proven with a preponderance of the evidence whereby, criminal cases must be proven beyond a reasonable doubt. Cebull’s explanation was that the Matthies’ were innocent and that the indictment didn’t prove anything toward guilt. This conniving judge was joking with the jurors and trying to make it look like he wasn’t biased and didn’t have a conflict of interest. This was all a deceptive plan that many vile judges use as they lure the jury into their evil clutches so they can direct them into a guilty verdict. This is a form of jury tampering. Federal judges are tax consumers and government agents therefore they have a severe conflict of interest and shouldn’t preside on any tax controversies – in short, they obtain their huge and unwarranted salaries from the very people they help to convict in their courtrooms. Another conflict of interest pertaining to Cebull sitting on the Matthies’ case is that Cebull had ruled against them twice in the past, once concerning an IRS matter and another on a state case that was transferred to federal court.
THE GOVERNMENT’S CASE
The government put on their case Wednesday afternoon and Thursday morning. Oh, the lies, deception and trickery that took place. The true conspiracy was being unraveled before my very eyes. Much that came out of Alme’s mouth was either spoken completely out of context or was a lie. During cross-examination, Alme had Judy read a sentence from a Supreme Court case (Flora v. US) that the defense wanted to enter into evidence concerning voluntary compliance and self assessment. Alme put his spin on the sentence above that statement, pulling it completely out of context as he tried to show that the income tax is based upon distraint. That sentence didn’t state anything close to his deceitful interpretation. It stated that the courts can use distraint, but it said nothing about the income tax system using distraint. The statement they wanted entered into evidence said, “Our system of taxation is based upon voluntary assessment and payment, not upon distraint.”
Alme also maliciously grilled Judy about not researching, reading and relying on inferior court decisions as if her research on Supreme Court decisions was wrong or unreliable. His spin on her not relying on Appellate and Tax court decisions was that Supreme Court cases don’t matter. Then he changed his tune and said – “as long as they don’t conflict with Supreme Court decisions.” Judy’s response was that she didn’t bother reading, researching or relying on inferior court decisions because they are the cases that are appealed and overturned at the Supreme Court, so she went right to the top and relied only on Supreme Court rulings. She knows that the Supreme Court is the highest court in this country, even though Alme and Cebull ignore this fact.
Alme twisted everything – It was proven from testimony provided by Probation Officer Sean Lyle that the IRS and the United States Attorney, Alme knew about the Matthies’ property and vehicles being transferred to Trusts, before Hank was sentenced in his last case in 1998. This fact alone makes any conspiracy completely impossible. They also brought out the claiming of 9 allowances on Hank’s W-4 and cashing checks in the previous trial. If it wasn’t a conspiracy nine years ago how can it possibly be a conspiracy now? If Criminal Investigator, Jeffrey Obie, is such a good investigator he should have seen at a glance that nothing has changed since the last trial. It really makes one wonder how desperate the IRS is to silence people who know the truth about their deceptive practices and abusive ways.
The defense was not allowed various witnesses, crucial testimony, or hardly a mention of the Constitution and testimony regarding Supreme Court cases was extremely limited. Alme lied and said that the Matthies’ were going to argue that the income tax is unconstitutional. How far from the truth that statement was. The Matthies’ know that the income tax is constitutional, but simply mis-applied and they had no intentions of even saying the word unconstitutional, let alone inferring what Alme was dreaming about. Judy did get to state on the witness stand that she believed that it was constitutional, however Alme objected to this line of questioning and his partner Judge Richard Cebull made Alme’s dream come true – SUSTAINED. Further mentioning of the Constitution was not allowed and talk of Supreme Court cases remained extremely limited. This vile judge had just “suspended the Constitution” in the Matthies’ case, then and there.
According to one of the Supreme Court rulings entered into evidence on the doctrine of stare decisis, it states that we have every right to rely on Supreme Court decisions and not be penalized for such reliance (US v Mason). Is anyone wondering why Judge Richard Cebull wouldn’t allow Supreme Court rulings to be dissected in the trial? Has jury tampering been mentioned?
IRS OR AUSA PROVIDES FRAUDULENT,
Hank had sent his 2000, 1040 tax return, with his affidavit and supporting Supreme Court cases attached, to the IRS located in Ogden, Utah. The Ogden office clearly stamped the return “received” and then proceeded to make copies, one of which was sent to the “Tax Protestor Division.” All of these copies were sent to AUSA Kurt Alme and subsequently to the defense as discovery. Kurt Alme had all copies right in front of him and he either knew or should have known that the original return stamped by the Ogden office didn’t have any boxes marked, in fact all that Hank did was sign and date the return, thinking this would protect him from another charge of willful failure to file. Someone at the IRS or US Attorney’s office marked the box titled filing status “single” on one of the copies. Instead of submitting the original, Alme conveniently chose to enter a fraudulently altered return into evidence and use it to call Hank a liar and to prove that he was trying to hide assets. Alme asked a witness from the IRS why a person would file single. He continued, “Wouldn’t a person get a greater deduction if they filed married?” The witness looked at the jury and stated this was true. Hank obviously looked very suspicious to the jurors at this point. In fact, this one piece of evidence likely convinced them he was guilty and therefore his wife was guilty as well. Had the jurors only known that the “single” box on the return was forged they would have seen just how criminal and frantic the government was in their all out efforts to convict this outstanding couple. You see, the IRS and the U.S. Attorney knew that the Matthies’ possessed the knowledge that the Individual Income Tax is factually a voluntary tax, even though the IRS, U.S. Attorneys, and evil federal judges continue to imprison scores of Americans for not filing and the masses continue to sit back and think they are free…
To add insult to injury, Judge Richard Cebull, under the “all seeing eye” of the Internal Revenue Service, took it upon himself to give the jury instructions before closing arguments, leaving the jury to focus on Alme’s closing statements as if they were testimony. Proof, once again, of more jury tampering. Cebull, after he had the jury in the palm of his hand violated his judicial canons when he cut off testimony, absent of an objection by the prosecutor and when he angrily snapped at both Hank and Judy as they testified. In essence, the venomous Cebull was letting the jury know that he didn’t like the Matthies’ and that they were guilty – how cunning Judge Cebull.
On December 6, 2007, the Matthies attorney Lowell Becraft Jr. filed a “Motion for New Trial” with the court in Billings. Judge Cebull will surely deny this motion and pass the issue on to the 9th Circuit Court of Appeals. In so doing, this disgusting individual will insure that his name goes down in history (and Google) as totally vile.
We should note that Judge Richard Cebull is a “died in the wool” conservative, and U.S. Attorney for Montana William W. Mercer, who falsely prosecuted the Matthies’, is as Republican as it gets. Mercer has had little time during his present term in office to represent his constituency or oversee his assistants as he has been too busy in Washington D.C. assisting George Bush and Alberto Gonzales in their efforts to get rid of other U.S. Attorney Generals around the country. It would appear to any prudent on-looker that the judicial and justice conservatives in America are the main culprits behind the insidious number of false and malicious prosecutions currently taking place – and let’s not forget jurors who stupidly allow corrupt judges to direct them. Lock em’ all up, throw away the key and forget about right, wrong, facts, common sense, state of mind, intent, willfulness and most of all justice.
This writer has witnessed literally thousands of hearings/trials to date, but never one more directly from the pit of hell than this. Cebull and his cohorts instilled in my mind the fact that they are actually petrified of the almighty IRS and that they are dedicated to keeping our out-of-control federal government’s “rice bowl” full.
Judge Cebull can rest assured that before I’m finished with my exposure of the attempted destruction of the Matthies family, his name and position will be known in every household throughout this country.
The time is at hand to start prosecuting and then terminating government agents that lie and commit forgery in an effort to save their portfolios in exchange for someone else’s freedom.
Editor’s Note: Anyone with information regarding either Judge Richard Cebull or AUSA Kurt Alme is urged to contact the US~Observer at 541-474-7885.