Accountants: Because it is not certain who is doing what accounting the term "accountants" as used here means anyone who does the accounting (except our family). The accountants don't speak for themselves. Edward White speaks for the CPA Joanne Barnes or for some unidentified source:
1992.11.16 (Edward White to Anthony O'Connell, Jean Nader, and Sheila O'Connell)
"Regretfully I have to amend my letter of Friday. There is no "stepped up basis" on the Lynch note according to the accountants who are preparing the fiduciary income tax return. This is subject to a credit for tax paid on part of it in the estate tax return, but it will result in an estimated $35,000 to $40,000.00 in tax to the estate due to the note payoff. This is one of the reasons why a further disbursement would not be vise.
In addition, Jo Ann Barnes commented to me today that the Accotink valuation could well result in a question by the IRS and she feels no disbursement should be made.
Some sale of the Edwards accounts will probably be needed.
Jo Ann also reminds me that each of you should check with your own tax adviser after receiving the K-1 forms as to payment of estimated income taxes.
Sincerely, Edward J. White"
1999.05.30 (Jean Nader (Our innocent sister Jean Nader does what the accountants tell her to do) to Anthony O'Connell)
"Why do you want my accountant's name?"
1999.06.09 (Jean Nader to Anthony O'Connell)
"My accountant has only been so for 2 yrs. He handles my business accounts. I do not feel he will can help you with Accotink - so I am not giving you his name -"
2000.08.08 Commissioner of Accounts Jesse Wilson III changed the Trust's 11th Court account from "This is not a final account" to "This is a final account" but did not initial or date his change, so it appears as if I made the change.
An accounting entanglement is intentionally confused accounting created by the accountants and made to appear to come from their clients. Whoever controls the accounting entanglement controls the people and assets that are entangled. It is used as a wedge and takeover tool and as cover.
Small amounts are used to make them appear unworthy of correcting, as if the issue were the amount. But the issue is not the amount; the issue is that they are accounting entanglements. One indicator of the importance of accounting entanglements is that the accountants who create them, report them, approve them, and frame their clients with them, don't recognize them. The accountants have the power to remove them but their clients don't.
The accounting trail 1,475.97 - 816.00 = 659.97 is by far the simplest example of an accounting entanglement in blueprint2p. If the accounting trail 1,475.97 - 816.00 = 659.97 is not recognized common sense suggests that something is wrong. Because this example is so clear accounting entanglements are sometimes refferred to as "659s"
Joanne Barnes created 1,475.97 - 816.00 = 659.97 by reporting different amounts to different entities when the amounts should be the same. She reported 1,475.97 to the Court and 816.00 to the IRS for theTrust. . Edward White reported the difference of 659.97 to the Court in the estate account.
Accounting entanglements cover the accounting trails at Bk467p191:
Note 1: Accounting entanglement of $270.82
Note 2: Accounting entanglement of $230.14
Note 3: Accounting entanglements of appraisal, gifts, and debts:
("Part II Extension of time to file
1. The decedent was a part owner of a tract of ground the value of which is to be determined by an appraisal in progress. The enclosed payment is based on the maximum value for the property and will be changed.
2. The estate does not at this date possess full data for certain gifts and debts of the estate and other needed information.
"Part IV, in part: "(Pay with this application) 175,000")
(From Accountants to IRS on 1992.06.11 on Request extension for filing estate tax return (IRS Form 4768))
Note 4: Accounting entanglements of $169.26 and $20.00.
Note 5: Accounting entanglement of $2,000.00:
("5. Since the trust was supposed to terminate on Mother's death, the $2000.00 for the appraisal should be paid to the beneficiaries, not to the trust. The checks from Sheila and me can then be paid back to you.
6. Please send a copy of the appraiser's bill and his notation that it has been paid so that the estate may claim the payment for the appraisal as a deduction.")
(From innocent Jean Nader to Anthony O'Connell, 1992.07.27 (estimated))
Note 6: Accounting entanglement of $241.81.
The 241.81 part of the 526.55 is an accounting entanglement that covers the accounting trail of the payment of $125,188 to the estate on April 21, 1991.
Note 7: Accounting entanglement using car as $8000.00 gift-estate tax interplay.
While the simplest accounting enttanglement is the accounting trail 1,475.97 - 816.00 = 659.97, I believe the most complex accounting entanglement is the summons-injunction-court notice; they serve the same purpose; the accountants have total control and the family has no control, and it is made to appear as the source of it is the family. The evidence is in exposing the accounting trails at Bk467p191.
Blueprint: Edward White's letter to me of May 19, 1992, where he asks me about the CPA Joanne Barnes's accounting, as if I were responsible and not the CPA, are described to a degree that shows how the CPA created them. You can follow them like a blueprint. For example:
"2. The K-1 filed by the Trust showed a payment of $816.00 in interest to the estate. You sent a check in the amount of $1475.97 to the estate. What was the remaining $659.97? Do I have this confused with the tax debt/credit situation which ran from the Third Accounting?"
The term "blueprint" includes all of the accounting descrepancies (entanglements) described in this letter. None have been resolved.
Carryover tools: Accounting issues or entanglements that should have been taken care of previously but are carried over to a time when the family and it's assets are vulnerable, such during the accounting of an estate or after a real estate sales contract is signed and before the settlement. Examples are the still unknown "come-in-lawyer-fix" document(?), the still unknown "bond problem", the still unknown car problem # 1, the new car problem # 2, the previous years undone gift taxes, the unrecognized 1992 deed for Accotink, and the back and forth of Anthony O'Connell qualified or not qualified as co-trustee u/w of H. A. O'Connell. It's been 25 years now and we can't get the accountants to take an accountable position on this.
Innocent or trusting family member Jean Nader: I add the adjective "innocent" or "trusting" to Jean Nader as a reminder that Jean Nader is not responsible for what the accountants tell her. If I say the co-executors (Jean Nader and Edward White) did X it automatically appears as if I am accusing Jean Nader for what the accountants did. The accountants use Jean Nader as an unwitting agent to make money disappear and render the family powerless.
Invisible box: To illustrate a concept. The family is put in an invisible box closed to outside observation. The family is led to believe what appears to come from independent and trustworthy sources is the real world of accounting principals and the law.
The evidence: The evidence is in exposing the accounting trails at Bk467p191. Judgements made without exposing the accounting trails at Bk467p191 are judgements made without looking at the evidence.
Turning point: Turning from (1) using the family as cover to not expose the accounting trails at Bk467p191, to (2) protecting the family and exposing the accounting trails at Bk467p191.
Reality test: Does 1,475.97 less 816.00 equal 659.97?
Report: Commissioner of Accounts Jesse Wilson's report to the Judges of August 8, 2000, where he describes and dismisses the trust's 12th court account, and closes the trust's accounting before the trustee can untangle the accounting entanglements. The trust's 12th account was not included in the exhibits.