Here are some scams involving legal issues. If any transaction sounds to good to be true, it is! Before you give your credit card number over the phone, or before you sign anything, call Ronald J.. Cappuccio, J.D., LL.M.(Tax), Counsellor at Law, at (856) 665-2121 or E-Mail at Ron@taxesq.com

Hot New Death Threat  Scam!!!

Subject:     PAY UP OR DIE ....
Date:     Thu, 08 Feb 2007 12:15:34 +0000
From:     Niger Delta Revolutionary Movement
<niger-delta-revolutionary-movement@FREENAILSETVICE>
Reply-To:     nigerdeltarevolutionarymovement@yFREE WEBSERVICE
To:     undisclosed-recipients:;


I HAVE BEEN CONTRACTED TO ELIMINATE YOU IN OR OUTSIDE NIGERIA, SOMEONE CLOSE
TO YOU WANT'S YOU DEAD AND HAS PAID ME $5000 FOR THE JOB.

I HAVE HAD LOTS OF OPPORTUNITIES TO CARRY OUT THIS JOB BUT CHANGED MY MIND
FOR REASON(S) I CAN NOT ACCOUNT FOR, THE GOD THAT YOU SERVE IS INDEED A TRUE
GOD.

FOR YOUR INTEREST IF YOU STILL INTENT TO LIVE, YOU ARE TO PAY TWICE THIS
AMOUNT ($10,000.00) TO AN ACCOUNT IN A COUNTRY WHICH WILL SOON BE MADE KNOWN
TO YOU.

YOU ARE ADVICED FOR YOUR OWN GOOD NOT TO IN ANY FORM GET THE POLICE OR OTHER
SECURITY AGENTS INVOLVED IN THIS MATTER OR RISK BEEN KILLED.

DON'T DARE NOT TO RESPONSE TO THIS MAIL, MY WRITING YOU IS NEVER A SIGN OF
WEAKNESS NOT TO CARRY OUT AN ALREADY PAID CONTARCT.

_____________________________________________________

The Web Site Terms and Conditions Scam

The Bank Wire Transfer Scam

The Nigerian Money Scam

From:Dr.S------ A------

Tel/Fax:234-1-2------(Office) Tel:234-1-7------(Home) Lagos-Nigeria.

Attn: THE PRESIDENT/CEO.

STRICTLY CONFIDENTIAL BUSINESS PROPOSAL RE: TRANSFER OF US$21.5 MILLION (TWENTY ONE MILLION, FIVE HUNDRED THOUSAND US DOLLARS ONLY).

I am a member of the Federal Government of Nigeria Contract Award and Monitoring Committee in the Nigeria National Petroleum Corporation (NNPC) Sometime ago, a contract was awarded to a foreign firm in NNPC by my Committee. This contract was over invoiced to the tune of US$21.5M. U. S. Dollars. This was done deliberately. The over- invoicing was a deal by my committee to benefit from the project. We now want to transfer this money which is in a suspense Account with NNPC into any Overseas Account which we expect you to provide for us.

SHARE: -
For providing the account where we shall remit the money into, you will be entitled to 30% of the money, 60% will be for me and my partners while 10% has been mapped out from the total sum to cover any expenses that may be incurred by us during the course of this transfer, both locally and international expenses. It may interest you to know that a similar transaction was carried out with one MR. PATRICE M------R, President of C-----e International Trading Corp. of 1------- East -7th St., 2-th floor, NY10022, TEL: (212)-3--------- AND TELEX: 6------. The deal was concluded and all covering documents were forwarded to MR. MILLER to authenticate the claim. Once the funds were transferred, MR. M---- presented his Bank with all the legal documents and remitted the whole funds to another Bank Account and disappeared completely. My colleagues were shattered, as such opportunities do not come all the time.

I would require the following: -
1. Your Company's Name,Address,Tel & Fax Numbers.
2. Your Bank Account Number and Address where the money will be remitted.

The above information would be used to make formal applications as a matter of procedure for the release of the money and onward transfer to your account. It does not matter whether or not your company does contract projects of this nature described here. The assumption is that your company won the major contract and subcontracted it out to other companies. More often than not, big trading companies or firms of unrelated fields win major contracts and subcontracts to more specialized firms for execution of such contracts.

We have strong reliable connections and contacts at the Central Bank of Nigeria, as well as the Federal Ministry of Finance and we have no doubt that all the money will be released and transferred if we get the necessary foreign partner to assist us in this deal. Therefore, when the business is successfully concluded we shall through our same connections withdraw all documents used from all the concerned Government Ministries for 100% security.

We are ordinary civil servants and we will not want to miss this once in a lifetime opportunity to get rich. We want this money to be transferred to the overseas Accounts for us, before the present Democratic Government starts Audditting all Federal Government owned Parastatals.

Please contact me immediately through my telefax number whether or not you are interested in this deal. If you are not, it will enable me scout for another foreign partner to carry out this deal. But where you are interested, send the required documents aforementioned herein through my above tel/fax number, as time is of the essence in this business. I wait in anticipation of your fullest co-operation.

Yours faithfully,

Dr.S--- A----
Tel/Fax:234-1-2-----(Office)
Tel:234-1-7------(Home)

The many variations on the theme are to get you bank account information to empty it out by wire transfer. (See the "wire transfer" scam above. Every year, some client rushes in with one of these letters. If you believe it, I know a guy that has a bridge for sale that connects Manhattan and Brooklyn...

The Bigger, Better Nigerian Money Scam

Click Here for More Information!

The "Liberian Twist" to the Nigerian Money Scam

Click Here for More Information!

Nice Try Angola - the Savimbi version of the Nigerian Scam

Why get only 25% from the Nigerians
when the Philippinos will give you 40%?

God is Making me Scam you!

The "saved" scam-artist of Nigeria

There are TOO Many More to List!

The "Wages are Not Income" and "US Citizens" Scam

is slammed by the IRS

The Internal Revenue Service and the Treasury Department are aware that certain persons are promoting the view that U.S. citizens and residents are not subject to tax on their wages and other income earned or derived within the United States based on the claim that the Internal Revenue Code imposes taxes only on income derived from certain foreign-based activities. The Service and Treasury are issuing this notice to inform taxpayers that this reporting position has no basis in law.

The proponents of this position misread the Code and the Treasury Regulations. Although the proponents acknowledge that section 1 imposes income tax on "taxable income," that "taxable income" consists of "gross income" minus deductions (section 63) and that "gross income" is income "from whatever source derived" (section 61), they assert that sections 861 through 865 of the Code and the regulations thereunder (in particular, Treasury regulation section 1.861-8) limit taxable "sources" of income to certain foreign-based activities.

That assertion is refuted by the express and unambiguous terms of the Code. Section 61 includes in gross income "all income from whatever source derived." As the Supreme Court stated in Commissioner v. Glenshaw Glass Co., 348 U.S. 426, 429 (1955), "Congress applied no limitations as to the source of taxable receipts . . . ." Nothing in sections 861 to 865 of the Code limits the gross income subject to United States taxation to foreign-source income. The rules of sections 861 through 865 have significance in determining whether income is considered from sources within the United States or without the United States, which is relevant, for example, in determining whether a U.S. citizen or resident may claim a credit for foreign taxes paid. See GreatWest Life Assurance Co. v. United States, 678 F.2d 180, 183 (Ct. C1. 1982) (stating that "[t]he determination of where income is derived or 'sourced' is generally of no moment to either United States citizens or United States corporations, for such persons are subject to tax under LR.C. 1 and LR.C. 11, respectively, on their worldwide income" and that "[likewise, the income of a resident alien individual is taxed under LR.C (sec) 1 without regard to source"). The source rules do not operate to exclude from U.S. taxation income earned by United States persons from sources within the United States. Williams v. Commissioner, 114 T.C. 136 (2000) (rejecting the claim that income was not subject to tax because it was not from any of the sources listed in Treas. Reg. sec. 1.861- 8(a)); Aiello v. Commissioner, T.C. Memo. 1995-40 (1995) (rejecting the claim that section 861 lists the only sources of income relevant for purposes of section 61).

The courts have categorically rejected contentions that U.S. citizens are not lawfully subject to Federal income tax on their income from all sources and have upheld criminal convictions of individuals who based their refusal to pay Federal income tax on such contentions. See, e.g., United States v. Condo, 741 F.2d 238 (9th Cir. 1984).

The Internal Revenue Service and the Treasury Department advise taxpayers that if they file returns reflecting this theory that only certain foreign-source income is taxable, they may be subject to penalties including, but not limited to, the accuracy-related penalty under section 6662 and the frivolous return penalty under section 6702. Under some circumstances, taxpayers adopting this position on tax returns may be subject to additional sanctions, including failure to file or pay penalties under section 6651 and civil fraud penalties under section 6663, and may be prosecuted for criminal violations of the tax law. In addition, practitioners advocating this position may be subject, under some circumstances, to the return preparer penalty under section 6694 or aiding and abetting penalties under section 6701, and may be prosecuted for criminal violations of the tax law.

The Internal Revenue Service and the Treasury Department recognize that some taxpayers may have chosen not to file or have filed incorrect tax returns, taking the position that they were not required to report wages or other income earned in the United States for taxation. We advise these taxpayers to take prompt action to file correct returns and to comply with the tax laws. Taxpayers can obtain tax forms, including those necessary to amend previously-filed returns, via the IRS web site (http://www.irs.gov), obtain them through the IRS' TaxFax Services (from a fax machine call: 703-368- 9694 (not a toll-free number)), or order the forms by phone: 1-800- TAX-FORM (1-800-829-3676).

Copyright Superintendent of Documents Jun 25, 2001

Publication date: 2001-06-25 See also the Irwin Schiff "we are not citizens" scam
Irwin Schiff is Shut Down for Fraud!

The Black Inheritance Scam

The "service" charges $50 to $250 for the information and help with the claim for the non-existent "refund." Anyone filing such a claim is subject to penalties from the IRS!

Please Note:

I am not sure how the scammers profit other than by an application fee. It is obviously a scam because it is simply NOT TRUE! There is no Black Inheritance Tax Refund. Please note, there is no Federal INHERITANCE tax in the first place. The US has an ESTATE tax. The States have Inheritance taxes. There is no such credit anywhere!

The Bigger, Better Black Inheritance Scam

PLEASE DO NOT CALL US!

My office is getting inundated with calls from people asking about the scam. I am a solo attorney and my office cannot handle your call. Nevertheless, believe me, this is a SCAM!

The "Pay No Tax" Scam

Phoney "Common Law Trusts"