U.S. v. KRAUSE

No. CR-91-195 (ADS).

786 F.Supp. 1151 (1992)

UNITED STATES of America, Plaintiff, v. Michael KRAUSE, Defendant.

United States District Court, E.D. New York.

March 24, 1992.


Attorney(s) appearing for the Case

Andrew J. Maloney, U.S. Atty., E.D.N.Y. by Jeffrey Toobin, Brooklyn, N.Y., for the Government.

Michael Krause, pro se.

Paul P. Rinaldo, Forest Hills, N.Y., for defendant.


MEMORANDUM DECISION AND ORDER

SPATT, District Judge.

The issue before the Court is one of apparent first impression in this circuit. A tax protester filed income tax forms seeking a refund, setting forth huge sums of money as his earnings, which sums were obviously fictitious. There was no tax evasion, no tax loss and no false tax credits involved. No one at the Internal Revenue Service ("IRS") seriously considered making any refunds based on these outrageous...

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