How to make $518,903 disappear and
tear the victimized family apart to cover it up.

The CPA Joanne Barnes and the Attorney Edward White make money disappear and use our trusting sister as unwitting cover. A cash payment of $545,820.43 is made to our Mother's estate for the full payoff of the Lynch Note on April 21, 1992. But only the interest of $26,917.17 is reported. The difference of $518, 903.26 disappears. 545,820.43 - $26,917.17 = $518,903.26.

The Lynch Note disappears between the First Estate Court Account and the Second Estate Court Account with no explanation. It continues to be reported to the IRS as if it had not been paid off but is still maturing towards it's scheduled maturity date of April 21, 1995.

(See below)
1992.04.04   (Edward White to Anthony O'Connell, copy to Jean Nader. Edward White puts our trusting sister Jean Nader between himself and me. This is fatal to the family. This is their signature cover. This is what they do.)
"I have received your letter of March 30, 1992.
The answers are: 
Question 1. As soon as the money is received, the tax liabilities evaluated and upon consultation with the Co-Executor.
Question 2. Paid. It is not my decision as to what it will cost you, though I have been informed that you know full well.
Question 3.  2 Y % of the receipts into the probate estate if approved by the Commissioner of Accounts.
I would call to your attention that on two separate occasions I drove to Sovran and spent a lengthy period of time on the question of the car loan. I did this in person since: I knew that you had the vehicle, that your sisters wanted you to have it, that the insurance and tags were due to expire soon and I did not want you to be inconvenienced. I could have done all of this by mail and it probably would have taken about three months, knowing the nature of the loan problem. I assumed I was doing you a favor.
Now I receive you letter asking that I "simply pay them the interest" I paid the interest and principal in one check on March 12, received the title on March 22 and mailed it to Mrs. Nader to sign over to you on March 23. Have you any suggestions as to how it could have gone faster?
The information of the commission was given to you previously by Mrs. Nader.
I do not know what your problem is, but in the future, please address all correspondence to Mrs. Nader.
I am trying to be patient with you, but I find that this estate is time consuming enough without having to deal with letters such as the last two that I have received.
Sincerely, Edward J. White"
Comment:
This is fatal. Dividing the family is fatal. Wedges will be planted using trusting family member Jean Nader to carry them out so it looks as if the resultant confusion and conflict comes from the family. It is made to appear as if the family tore itself apart over money. The confusion and conflict cover the accounting trails.






(See below)
The Attorney's covert instructions to our sister in the 4/22/92 letter below were made the day after the 4/21/92 payment of $545,820.43 (Jean Nader is so innocent she sent me a copy of this letter, not understanding that I was not supposed to see it.) The $545,820.43 payment is not mentioned. There are about nine major set ups in this letter. No family can survive this.

"Enclosed is an agreement which should satisfy Tony as to the car. It cannot be any clearer.
Also enclosed is a preliminary analysis of the estate tax, which should be close to being accurate. I do need to check with Jo Ann Barnes as to a technical question as to whether or not any of your father's trust comes into this. I do not think it does, but there have been many changes in the law since that trust was established. I will have to ask her to bill us for that advice and any other technical tax matters I am not comfortable with. I can do most of the rest of the tax work and save the estate some money.
The executors' commission shown on the analysis is not figured on the value of the realty; however it does not include the 5% commission on the receipts of the estate in addition to the inventory.
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.
The preliminary analysis contains three alternatives on Accotink at the bottom for your consideration.
In the event that we do seek a reduction in the assessment Tony will be given written notice that his prompt cooperation is necessary and that if he fails to cooperate that he is aware of the adverse consequences to the estate and is responsible for them."

This covert letter to our trusting sister, at the beginning of the administration of the estate, in 1992, under the guise of protecting the estate, in what is supposed to be a fiduciary relationship, urges my sister to take me to Court. It should not be a surprise, after 20 years of varying degrees of this agenda, that they got her to take me to Court in 2012 with the fraudulent Complaint in 2012. There is nothing you can do to stop them from tearing your family apart and taking over your famlies assets. The Virginia Bar would not stop it.

"Mr. Anthony M. O'Connell
Page 2
November 1, 1993
Finally, you indicate that Mr. White, over a period of seven years, has made
defamatory and divisive statements which you consider to be far more damaging than the
issue regarding the real estate settlement. The Code of Professional Responsibility does not
proscribe defamatory statements by an attorney, and our office is not the appropriate forum
to investigate or prosecute your claim. If you feel that you have been defamed or libeled
by the Respondent, then your remedy is to file a civil action, but a Bar complaint is not an
appropriate vehicle to resolve that issue.
I am truly sorry that I cannot advance your claims or interest, however, I must stand
on my original decision to dismiss your complaint. I trust that you will appreciate my
explanation, although you disagree with it.
Very truly yours
(seal)
James M. McCauley
Assistant Bar Counsel
JMM/dls"








(below)
The attorney frames me with the confusion and conflict [entanglements, hooks, covers, wedge the family apart and suppliant the family fiduciaries tools, etc] planted by the CPA. The simplest is:

"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 CPA 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. The Commissioner of Account Jesse B. Wilson, III, approved the 1,475.97 - 816.00 = 659.97 accounting entanglement. He approved the $816. 00 and the $659.97 items on March 20, 1993, and the $1,475.97 item on October 4, 1993

"Int fm Harold O'Connell Trust  ......................................... 816.00 " (Estate account at bk467p192)
"Debt fm Harold O’Connell Trust ...................................... 659.97 " (Estate account at bk467p192)
"Payable to the Estate of Jean M. O'Connell ... ... ...  ... $ 1,475.97"  (Trust account at bk480 p1768)

Small amounts are used to create the entanglements to make the numbers appear insignificant, as if the issue were the amount. The issue is not the amount. The issue is that they entangle. It renders their client powerless. Whoever controls the entanglements (the accountants) control the assets and people who are entangled. It is a hook. If you can recognize the dynamics in this simple example you can recognize the same dynamics is the complicated examples. Sending a covert lien to Highland County hooks my 77 acres in Highland County. Ignoring the Deed to the 15 acres in Fairfax County hooks the 15 acres in Fairfax County.





(below)
This is page 7 from the 2012 Complaint filed against me. To see how important 1,475.97 - 816.00 = 659.97 is, try to find someone in the establishment who would recognize the accounting entry "Debt fm Harold O’Connell Trust . .. 659.97 "
The accounting fraudsters and their colaborators want me out because I try to expose the accounting. They replace me with my trusting sister who would not try to expose the accounting. My sister will do what they say.



(below) The Lynch Note disappears between the First Accounting and the Second and Final Accounting. with no explanation. It continues to be reported to the IRS as if it had not been paid off but is still maturing towards it's scheduled maturity date of April 21, 1995.

First Accounting



Second and Final Accounting



(1 - I ask attorney Edward White about the planned $545,820.43 payment.)
1992.03.30   (Anthony O'Connell to Edward White) (Copy to Jean Nader)
"I have a few questions I hope you would be kind enough to answer.
1. As you know, the Lynch Limited Partnership plans to pay my Mother's estate $545,820.43 on April 21, 1992. What is your best guess as to when and in what amount(s) you will make distribution(s) to the beneficiaries?
2. The license plates on my deceased Mother's Van expire in April of 1992. Virginia DMV requires a new title with the new owners name before they will issue new plates {The plates cannot be renewed by the co-executors signing for Jean O'Connell). The bank will give the co-executors the title if you simply pay them the interest on the loan. I understand the principal on the loan has been paid and I am guessing that the interest is something in the range of $1200 to $1400. Would you please pay the bank the interest so they will give you the title? What is your decision as to who gets the van and how much will it costs?
3. What is your fee for being co-executor of my mother's estate?
Yours truly, Anthony O'Connell"


(2 - Edward White puts our trusting sister Jean Nader between himself and me. This is fatal.)
1992.04.04   (Edward White to Anthony O'Connell, copy to Jean Nader)
"I have received your letter of March 30, 1992.
The answers are: 
Question 1. As soon as the money is received, the tax liabilities evaluated and upon consultation with the Co-Executor.
Question 2. Paid. It is not my decision as to what it will cost you, though I have been informed that you know full well.
Question 3.  2 Y % of the receipts into the probate estate if approved by the Commissioner of Accounts.
I would call to your attention that on two separate occasions I drove to Sovran and spent a lengthy period of time on the question of the car loan. I did this in person since: I knew that you had the vehicle, that your sisters wanted you to have it, that the insurance and tags were due to expire soon and I did not want you to be inconvenienced. I could have done all of this by mail and it probably would have taken about three months, knowing the nature of the loan problem. I assumed I was doing you a favor.
Now I receive you letter asking that I "simply pay them the interest" I paid the interest and principal in one check on March 12, received the title on March 22 and mailed it to Mrs. Nader to sign over to you on March 23. Have you any suggestions as to how it could have gone faster?
The information of the commission was given to you previously by Mrs. Nader.
I do not know what your problem is, but in the future, please address all correspondence to Mrs. Nader.
I am trying to be patient with you, but I find that this estate is time consuming enough without having to deal with letters such as the last two that I have received.
Sincerely, Edward J. White"
Comment:
This is fatal. Dividing the family is fatal. Wedges will be planted using trusting family member Jean Nader to carry them out so it looks as if the resultant confusion and conflict comes from the family. It is made to appear as if the family tore itself apart over money. The confusion and conflict cover the accounting trails.

(3 - On April 21, 1992, the $545,820.43 payment is made to the estate for the full premature payoff of the Lynch Note. Concealed from me.)

(4 - On April 22, 1992, the day after the $545,820.43 payment, .Edward White gives Jean Nader covert instructions that will tear out family apart. He does not mention the $545,820.43 payment. Concealed from me.)
1992.04.22   (Edward White to Jean Nader)
"Enclosed is an agreement which should satisfy Tony as to the car. It cannot be any clearer.
Also enclosed is a preliminary analysis of the estate tax, which should be close to being accurate. I do need to check with Jo Ann Barnes as to a technical question as to whether or not any of your father's trust comes into this. I do not think it does, but there have been many changes in the law since that trust was established. I will have to ask her to bill us for that advice and any other technical tax matters I am not comfortable with. I can do most of the rest of the tax work and save the estate some money.
The executors' commission shown on the analysis is not figured on the value of the realty; however it does not include the 5% commission on the receipts of the estate in addition to the inventory.
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.
The preliminary analysis contains three alternatives on Accotink at the bottom for your consideration.
In the event that we do seek a reduction in the assessment Tony will be given written notice that his prompt cooperation is necessary and that if he fails to cooperate that he is aware of the adverse consequences to the estate and is responsible for them.
As far as further steps are concerned, we have a lot to do. No gift tax returns were filed for 1989 and 1991 which will have to be done. The results of those gifts are factored in under "Unified Credit used for gifts 9,784".
The paper trail in the court and IRS is as follows:
File Estate tax by June 15, 1992
File First Accounting (16 months after qualification but can be sooner)
Ask for posting of Debts and Demands against the estate.
File Fiduciary Income tax returns for period 9/15/91-9/15/92, due January 1, 1993.
File Motion for a Show Cause why distribution should not be made. Submit Show Cause Order.
Request Executor's exoneration letter from IRS and Virginia.
Obtain closing letter from IRS and Virginia as to estate tax returns.
File 1993 Fiduciary tax returns (Sept. 1992-distribution)
File for Order allowing distribution.
Distribute estate.
File Final Accounting.
Normally distribution is withheld until the Order of Distribution is entered. As I indicated the creditors have one year to press claims against the estate. No prudent executor will distribute before that period, the entry of the Order of Distribution and the receipt of the tax closing letters.
Sincerely, Edward J. White
EJW/e
Encl.

JEAN M .O'CONNELL ESTATE TAX ANALYSIS  
   
CASH(?), NOTES, STOCKS & BONDS.  
   
ck Wash Gas Light Co. 8/1/91  
105.00
   
ck Signet 8/5/91  
39.00
   
ck A. G. Edwards 8/15/91  
2,346.63
   
ck Kemper Mun Bond Fund 4/30/91  
162.86
   
ck Kemper Mun Bond Fund 5/31/91  
162.86
   
ck Kemper Mun Bond Fund 7/31/91  
162.86
   
ck Kemper Mun Bond Fund 8/30/91  
162.86
   
Ck Nuveen Fund 3/1/9  
63.00
   
Ck Nuveen Fund 5/1/91  
63.00
   
ck Nuveen Fund 6/3/91  
63.00
   
ck Nuveen Fund 8/1/91  
66.50
   
ck Nuveen Fund 9/3/91  
66.50
   
ck American Funds 9/9/91  
424.76
   
Sovran Bank #4536-2785  
3.310.46
   
First Virginia Bank #4076-1509  
22,812.52
   
Fx Co. Ind Dev Bond  
109,587.00
   
FranklinxVa. Fund 4556.001 sh  
50.507.84
   
Investment Co. of America 3861.447 sh  
65.663.91
   
Kemper Mun Bond Fund 2961.152 sh  
30,396.23
   
Nuveen Premium Inc Mun Fund 700 shWashington Gas Light Co. 200 sh  
6.450.60
   
Washington Gas Light Co. 200 sh  
6.375.00
   
Signet Banking Corp 198 sh  
4.331.25
   
Lynch Properties note  
518,903.26
This note was paid off in full the previous day. This $518,903.26 disappeared.
Travelers Check  
20.00
   
1988 Plymouth Van  
8.000.00
   
Am Funds 5/10/91  
326.60
   
USAA Subscriber savings acct  
25.10
   
SUB TOTAL  
830,599.10
   
OTHER ASSETS  
   
1990 Virginia Tax refund  
1,605.58
   
Debt from Harold O'Connell Trust  
659.97
About a month later Edward White will ask me what this is which makes it appear that I created it.
Blue Cross refund  
88.78
   
SUB TOTAL  
2354.33
   
JOINT ASSETS  
   
Hallmark Bank #1107849600  
40,796.81
   
REAL ESTATE  
   
15 acres Fairfax Co. Va. 53.9006% interest  
323,403.60
   
TOTAL ASSETS  
1,197,153.84
   
--------------------------------------------------------  
   
DEBTS  
   
Colonial Emerg Phys (med bill)  
10.40
   
Fairfax Circ Ct. letters  
14.00
   
Jean M. Nader probate tax reimb  
1,269.00
   
Sovran Bank Car loan payoff  
1,364.97
   
Checks  
15.89
   
Commissioner of accounts Inventory  
61.00
   
IRS 1991 1040 return  
15,332.00
   
Va. Dept Tax 1991 return  
2,856.00
   
Jean M. Nader, hills pd  
8,559.00
   
Sheila Ann O'Connell-Shevenell, cem bill  
475.00
   
Co-Executors' Commission  
41,529.96
   
Commissioner of Accounts fee for Accounting  
1,048.25
   
TOTAL DEBTS AND EXPENSES  
72,535.46
   
JEAN M. O'CONNELL ES'I'A'l'E TAX ANAI.YSIS [page 2]  
   
TAX COMPUTATION
 
   
GROSS ESTATE  
1,197,153.84
   
DEBTS & EXPENSES  
72,535.46
   
   
ACC 75% ACC 60%
TAXABLE ESTATE  
1,124,615.38
1,043,767.48 995,256.94
TENTATIVE TAX 41% bracket  
396,893.53
363,744.67 343,950.21

Unified Credit before gift comp
192,800
   
Unified Credit used for gifts
9,784
   
UNIFIED CREDIT  
183,016.00
183,016.00 183,016.00
CREDIT FOR VIRGINIA TAX  
40,375.58
35,201.12 32.934.39
NET FEDERAL TAX  
  127.999.82
VIRGINIA TAX  
  32.934.39
---------------------------------------------- ------ ------------ ---------- ---------
TOTAL ESTATE TAXES  
213,877.53
180,728.67 160,934.21
   
   
   
   
Comments:
a) These covert instructions were made the day after the $545,820.43 payment (Jean Nader is so innocent she sent me a copy of this letter, not understanding that I was not supposed to see it.) The payment is not mentioned. There are about nine major set ups in this letter. No family can survive this.
b) This covert letter to our sister, at the beginning of the administration of the estate, in 1992, under the guise of protecting the estate, in what is supposed to be a fiduciary relationship, urges my sister to take me to Court. It should not be a surprise, after 20 years of varying degrees of this agenda, that they got her to take me to Court in 2012 with the Complaint.


(5 - The Lynch Note disappears between the First Estate Court Account and the Second Estate Court Account with no explanation. It continues to be reported to the IRS as if it had not been paid off but is still maturing towards it's scheduled maturity date of April 21, 1995.) 

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