Pattern 659

Plant confusion
$1,475.97 - $816.00 = $659.97


Plant confusion and blame the victim. Confusion is a red flag. It is is used as cover. It is used to entangle assets and people. Who ever controls the entanglement controls the people and asets that are entangled. It is used as a wedge and takeover tool. It's multi-purpose. Small numbers are used to make them appear insignificant, as it the issue were the amount. The issue is not the anount. The issue is that they entangle. This bears repeating. The issue is that they entangle.

To test the depth of the insulation covering the accounting trails ask the Commissioner of Accounts, the Court, the County of Fairfax, the Virginia Bar, and the Commonwealth of Virginia, if anyone in their organization recognizes the acounting trails for these two items approved by the Commissioner of Accounts Jesse B. Wilson, III, on March 20, 1993, in the first estate accounting, at bk467p192:

"Int fm Harold O'Connell Trust  ............................................ 816.00 "(Estate accounting at bk467p192)"
"Debt fm Harold O’Connell Trust ......................................... 659.97 "(Estate accounting at bk467p192)"

For further testing ask if anyone recognizes my 18 responses to the Complaint prepared by the law firm of B&K. http://www.chiefjudgesmith.com/responses.html

The only way to get to the truth is to expose the accounting trails. If you don't accept that accounting trails should be exposed before judgements are made and that trails trump everything, this is a good place to stop.

The CPA Joanne Barnes did the accounting for the Trust and the Estate and created the 659.97 by reporting different numbers to different entities when the numbers should be the same. She reports to the Court that the Trust paid the Estate $1,475.97. She reports to the IRS that the Trust paid the Estate $ 816.00. This is wrong. The numbers should be the same. The difference of $659.97 creates confusion and is an accounting entanglement. Who ever controls the accounting entanglement controls the people and assets that are entangled. Small numbers are used to make them appear insignificant as if the issue went the amount and not that they entangle. The issue is that they entangle. Let the accounting entanglement $1,475.97 - $816.00 = $659.97 represent all accounting entanglements.

One indicator of the significance of the accounting entanglement $1,475.97 - $816.00 = $659.97 is that those who created it, approved it, and framed me with it, don't recognize this accounting trail or any accounting trail for these numbers.

If you learn to recognize the patterns in this simple example you can recognize the same patterns in the far more complicated examples. This example is so good as a model it's uncanny. I believe it even shows the justification for the accountants and their collaborators wanting me out (because I try to expose their accounting) and wanting our trusting fear driven sister Jean Nader in (because they can use her as unwitting cover):

1

Edward White knows what the 659.97 is on April 22, 1992,
before he asks me what it is on May 19, 1992,
which makes me appear responsible.

1992.04.22  (Edward White to Jean Nader)
"In order to file that return and the subsequent Fiduciary Income tax return we will need an accounting from Tony from the date of his last accounting to the date of death. If he does not want to prepare it, I will not agree to any preliminary disbursal to him at all, and will seek your approval to file suit against him to compel the accounting, plus damages to the estate for his delay. Since that trust terminated on your mother's death, his final accounting is due now and not in October. There will be no further explanations or written entreaties to him as far as I am concerned. He has the duty and he will perform it under a court order if necessary. Of course he will furnish that receipt.".

(From enclosure:)  "Debt from Harold O'Connell Trust                659.97"

2

Edward White knows what the 659.97 is on April 22, 1992,
before he asks me what it is on May 19, 1992.

1992.05.19 (Edward White to Anthony OConnell)
"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? "

3

Commissioner of Accounts Jesse B. Wilson, III, approves the 659.97 on March 20, 1993

1993.03.20 (Commissioner of Accounts Jesse B. Wilson, III, approves these two items)
"Int fm Harold O'Connell Trust  ............................................ 816.00 "(Estate accounting at bk467p192)"
"Debt fm Harold O’Connell Trust ...................................... 659.97 "(Estate accounting at bk467p192)"

1993.10.04  (Commissioner of Accounts Jesse B. Wilson, III, approves this item)
"Payable to the Estate of Jean M. O'Connell ... ... ........ ... $ 1,475.97" (Trust accounting at bk480p1768)

4

In my 12th Trust Account I ask the Commissioner of Accounts for help with the 659.97.
At this point I did not recognize the $1,475.97 - $816.00 = $659.97 trail.

1999.08.09 12th Trust account  (Narrative only, Anthony O'Connell to Jesse Wilson and Henry Mackall)
(The Trust's Twelfth Court Account, covering the period from 1996.1.1 to 1996.12.31)
"A check for $63.00 is enclosed to file this Twelfth Account. This is not a Final Account.
The accounting for the Trust u/w of H. A. O'Connell was entangled with the accounting of the Estate of Jean M. O'Connell, fiduciary # 49160, by the CPA (firm) I hired and by the lawyer who is co-executor for the Estate:
Ms. Jo Anne Barnes, CPA (firm).
Bruner, Kane & McCarthy, Limited
700 North Fairfax
Alexandria, Virginia 22313
Mr. Edward White, Attorney and Co-Executor
P.0. Box 207
Kinsale, Virginia 22488 (Last known address)
Those who control the entanglements control the people and assets that are entangled. I have experienced the CPA-lawyer entanglements before and know it would be foolhardy to try to sell Accotink (my family's remaining real estate, B8845 p1444 and B8307 p1446) until all the entanglements are removed and the accountings are clear.
To keep this Twelth Account simple and clear I will only address one of the known entanglements. In short, the CPA (firm) did the Trust's Seventh Court Account in a manner that required me to pay the Estate $ 1,475.97. The lawyer discovers that this is $659.97 too much. I can't get the CPA (firm) or the lawyer to address this $659.97 debt much less pay it back. This one is easy to see because it is clearly stated in the beginning of the Estate accounting as a Debt from the Harold O'Connell Trust 659.97. If you review the attached pages 1 through 17 that are part of this Twelfth Account you may notice that:

  • The lawyer unilateraly hires the CPA into the Estate (page 1).
  • The lawyer will seek my sister's approval to sue me if I don't file the Trust's Seventh Court Account early (page 1). The combined advice of the CPA(firm) and the lawyer force me to file it approximately eighteen months earlier than the Commissioner's scheduled date of October 20, 1993, because I cannnot convince my sister, Jean Nader, that their combined advice is wrong (pages 5,6 and 7). This places the filing of the Trust Account before the filing of the Estate Tax Return that is due on June 15, 1992. This makes it easier to entangle the Trust accounting with the Estate Tax Return accounting and make it appear to my family that the estate was damaged by my management of the Trust.
  • The lawyer's letter of April 22, 1992 lists a Debt from the Harold O'Connell Trust   659.97 (page 3) even though I do not sign or submit the Trust's Seventh Court Account that created the $659.97 debt until May 11, 1992 (page 8). The lawyer's letter of May 19, 1992 makes it appear that he doesn’t know what this $659.97 is about and that it is my fault (pages 9 and 10).
  • This $659.97 debt is reported to the IRS (page 16 ). But when I ask the lawyer and CPA (firm) about this $659.97 debt they avoid it (page 15), don't know what I'm talking about (text box on page 16), or don't respond (page 17).

Do any of you have the power to compel the CPA (firm) and the lawyer to:
1. Explain why they created this $659.97 debt.
2. Explain why I am made to appear responsible for it.
3. Show exactly where this $ 659.97 debt is now.
4. Pay the $ 659.97 back from the estate to the trust.
5.  Do it without inflicting anymore cost and conflict on any member of my family.
I want to keep this simple but you have to understand that the CPA (firm) and the lawyer avoid accountability by using a trusting family member, with no accounting background, such as my sister, Jean Nader, co-executor, to cover for them. Please note the advice that the lawyer expects Jean Nader to rely upon in his letter of April 22, 1992. Jean Nader is innocent and is being used.  She does not understand that she is being used. She is not responsible for what the CPA (firm) and the lawyer did. She did not do the accounting. I did not do the accounting. The CPA (firm) and lawyer did the accounting. They will use Jean Nader again and again and again. She has been led to believe that keeping estate accountings a secrect is being loyal to our mother (which makes me appear disloyal). You have to go around Jean Nader to compel the CPA (firm) and the lawyer to be accountable. Please; positively, absolutely, completely, and without exception, do not allow the CPA (firm) and the lawyer to inflict anymore cost and conflict on any member of my family. If you don't have the power to compel the the CPA (firm) and the lawyer to expose and remove the entanglements they created, please understand how I can't.
I would appreciate any effort you might make. Thank you.

5

The Commissioner alters my 1995 11th Trust Account and closes the Trust accounting.
The Commissioner does not initial his change.
My actual 12th Trust Account disappeares.
The Commissioner describes my 12th Trust Acount to the Judges like you see below.
Please keep in mind that Commisioner Wilson approved the 659.97 on March 20, 1993:
"Debt fm Harold O’Connell Trust ...................................... 659.97 " (bk467p192)
The CPA Joanne Barnes and the Attorney Edward White, who created the 659.97,
framed me with it, and obstructed me from correcting it, are not accountable.
It took me eighteen years to find out how this works.

2000.08.08 Report of 12th Trust account  (Narrative only, Commissioner Jesse B. Wilson, III, Report to the Judges)
"To the Honorable Judges of Said Court:
RE: Estate of Harold A. OConnell, Trust
Fiduciary No. 21840
1. By a Tenth Account duly filed herein and approved by the undersigned on August 25, 1995, the trustee herein, Anthony M. 0'Connell, properly accounted for all of the remaining assets reported as being assets of the trust created by the will of Harold OConnell and reported a zero balance on hand. A copy of said account is filed herewith as Exhibit 1.
2. By an Eleventh Account, Anthony M. OConnell, trustee, again reported zero assets on hand and no receipts or disbursements. A copy of said account is filed herewith as Exhibit 2.
3. Both the Tenth and Eleventh accounts carried the notation "This is not a final account".
4. In the ordinary case, an account which shows the distribution of all remaining assets is filed as a Final Account, and its approval terminates the fiduciary's responsibility to the Court and permits the Commissioner of Accounts to close the file.
5. The said trustee has also filed a Twelfth Account in which he reports as an asset $659.97 "due from the Estate of Jean M. OConnell".  A copy of that "account" is enclosed herewith as Exhibit 3.
6. The Estate of Jean M. OConnell, deceased, Fiduciary No. 49160, was closed in the Commissioner of Accounts office after approval of a Final Account on May 31, 1994.
7. The said $659.97 was the subject of correspondence between the said trustee and Edward J. White, attorney and co-executor of the estate of Jean M. OConnell, copies of which are attached hereto as Exhibits 4*[May 19, 1992, letter] and 5. In his letter,
Exhibit 5, the trustee explains that the $659.97 is part of a net income payment of $1,475.97 which the trust owed the estate of Jean M. OConnell. In that same letter, the trustee states that "At this point in time, I believe Mr. Balderson and I are of one mind that the estate does not owe the trust and the trust does not owe the estate".
Mr. Balderson was a CPA for the estate. Both of these letters were provided to the Commissioner of Accounts by the trustee in support of his "Twelfth Account".
8. The trustee also provided the Commissioner with a copy of a page from a "Jean M. OConnell estate tax analysis" which shows $659.97 under "Assets" of that estate as "Debt from Harold OConnell Trust".  A copy of that page is attached as Exhibits 6.
From a review of this information the Commissioner finds that there is no evidence to support an assertion by the trustee that the $659.97 is an asset of the trust. To the contrary, it appears that either it is not a debt at all, or, from the estate's point of view, it was money owed by the trust to the estate, i.e. an asset of the estate of Jean M. OConnell. That estate has been closed for more that six years.
Accordingly, the foregoing Eleventh Account of Anthony M. OConnell, Trustee has been marked a "Final Account" by the undersigned and is hereby approved as a Final Account in the trust under the will of Harold A. OConnell and is filed herewith.
In the event that the trustee is successful in recovering $659.97 or any other funds which are proper trust assets to be accounted for, such may be reported to the Commissioner of Accounts by an Amended Inventory and, thereafter, accounted for by proper accounts.
GIVEN under my hand this 8th day of August, 2000.
Respectfully submitted,
Jesse B. Wilson, III
Commissioner of Accounts
Fairfax County, Virginia
JBW:jcs
Enc.: Exhibits, 1 - 6
cc: Anthony M. OConnell, Trustee"
(See the exhibits in the pdf reference)

6

From the Complaint against me prepared by the B&K law firm.
Please keep in mind that Commisioner Wilson approved the 659.97 on March 20, 1993:
"Debt fm Harold O’Connell Trust ...................................... 659.97 " (bk467p192)
Small amounts are used to create the accounting entanglements so they appear as insignificant,
as if the issue were the amount and not that they entangle. The issue is that they entangles.

2012.08.30  (From the Complaint prepared by the B&K law firm)
Count 11: Removal of Anthony O'Connell as
Trustee of the Trust under the Will of Harold A. O'Connell
26. The allegations of paragraphs 1 through 25 are incorporated by reference as if fully stated herein.
27. The terms of the Harold Trust provide that, upon the death of Mrs. O'Connell, the assets are to be distributed to Jean, Sheila, and Anthony in equal shares. Notwithstanding the terms of the Harold Trust and the provisions for its termination, Anthony entered into the Land Trust Agreement in his capacity as trustee of the Harold Trust. As a result, upon the sale of the Property, Anthony can exercise greater control over the Harold Trust's share of the sale proceeds than if the parties held their beneficial interests in their individual capacities.
28. Other than its status as beneficiary of the Land Trust, there is no reason for the continuation of the Harold Trust.
29. On August 8,2000, an Eleventh Account for the Harold Trust was approved by the Commissioner of Accounts for the Circuit Court of Fairfax County and determined to be a final account.
30. Anthony repeatedly and unsuccessfully challenged the Commissioner's determination and requested, inter alia, that the Court and the Commissioner of Accounts investigate a debt of $659.97 that he alleged was owed to the Harold Trust by Mrs. O'Connell's estate. In these proceedings, the Commissioner stated, and the court agreed, that there was no evidence to support Anthony's claims that a debt existed and, if so, that it was an asset of the Harold Trust.
31. Anthony's repeated and unsuccessful challenges to the rulings of the Commissioner of Accounts and the Circuit Court in connection with the Eleventh Account, and his persistence in pursuing his unfounded claims to the present day, demonstrate that he is unable to administer the Harold Trust effectively and reliably.
32. It is in the best interests of the beneficiaries of the Harold Trust that, upon the sale of the Property, the net sale proceeds be distributed in an orderly and expedient manner. Based on Anthony's actions, he is not the proper individual to fulfill the trustee's duties in administering the Harold Trust.
33. The removal of Anthony as trustee best serves the interests of the beneficiaries of the Harold Trust.
WHEREFORE, Plaintiff Jean Mary O'Connell Nader prays for the following relief:
A. That the Court remove Anthony Minor O'Connell as trustee under the Last Will and Testament of Harold A. O'Connell, pursuant to § 55-547.06 of the Code of Virginia (1 950, as amended);
B. That all costs incurred by Plaintiff Jean Mary O'Comell Nader in this action including reasonable attorneys' fees, be awarded to her in accordance with § 55- 550.04 of the Code of Virginia (1950, as amended); and
C. For all such further relief as this Court deems reasonable and proper.

7

To expose accounting fraud it is necessary to expose the accounting. The evidence is in exposing the accounting. Please imagine the effects on our family of:

  • The accounting being concealed for 23 years.
  • The judgements made with the accounting being concealed for 23 years
  • The cumulative effects of 23 years of character assassinations and setups on our family.

In 23 years not one authority tried to stop the accountants from using our sister or tried to expose the accounting. Not one authority tried to protect our family. Now our family is destroyed and the accountants have control of our assets. There is no regulatory agency in Virginia to regulate the accountants and their collaborators. The only protection families have is to learn to recognize the patterns before it is too late.

I believe no family can survive if one family member trusts and carries out the instructions such as those in "The day after letter" covering up the April 21, 1992, $545,820.43 Lynch payment. The April 22, 1992, letter is terrorism from who is trusted to be a fudciary.

I believe the accountants and their colaborators want me out because I try to expose the accounting and they want our sister Jean Nader in because they can use her as unwitting cover. Try to expose the accounting and see.

 

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