This accounting fraud is protected. The public is not. The public needs a free press to show how it works.


Exceptions

Exceptions to the accountant's accounting for the estate of Jean O'Connell

1994.06.16   (Anthony O'Connell to the Judges: Exceptions to Commissioner's Report)
"To the Honorable Judges of Said Court:
I, Anthony Miner O'Connell , respectfully excepts to the report; of Jesse B. Wilson, 111, Commissioner of Accounts, dated the 31st  day of May, 1994, and filed in the above matter on this first day of June, 1994, and state as my grounds, the, following:
I believe the Commissioner of Accounts was in error in approving a commission for Edward J. White. I was in error for not providing the Commissioner my letter of 6 /13/94 (enclosure 1) before the Commissioner approved his report. Approval of a commission for Ed white would be an approval of Ed White's destruction of my reputation and my consequent estrangement from my family. (This does not apply to the other cofiduciary, Jean Nader, ref. Va Code 26.5.2). My grounds are as follows:
1. Ed White used his fiduciary position in this estate to destroy my reputation and my relationship with my sister, Jean Nader, with the intent of generating another fee for himself through the forced sale of real estate, in which all the beneficiaries of this estate have an interest (enclosures 1).
2. Ed White got this fiduciary position by destroying my credibility with my mother in 1985-1986. Mr. White intentionally withheld information while I was trying to fund a trust for my mother, and accused me for the consequent delay. After 13 years as designated cofiduciary in my mother's Will, she dropped me and added Ed White (enclosure 2).
3. Mr. White's secrecy and setups show contempt for the fiduciary relationship between executor and heir (enclosure 3).
4. The testator, my mother, did not want her family torn apart.
To the Honorable Judges of the Fairfax County Circuit Court, I beg you to cause a jury to be empaneled to resolve this issue. I believe my fiduciary and accuser, Ed White, should be held to that level of responsibility.
Respectfully submitted this 16th day of June, 1994.
Sincerely, Anthony O'Connell "
[Editor's note: See this Exceptions to Commissioner's Report   in .pdf to see the additional page. The additional page is a copy of the "Index to Wills & Fiduciaries" which  shows this Exceptions to Commissioner's Report on record as of June 16, 1994]

 

Exceptions to Jesse Wilson's accounting for the trust u/w of H. A. O'Connell

2000.08.23   (Anthony O'Connell to Judges) (No copy to another)
"Exceptions to Commissioner's Report
VIRGINIA: IN THE CIRCUIT COURT OF THE COUNTY OF FAIRFAX
IN RE: Trust u/w of H. A. O'Connell
To the Honorable Judges of Said Court:
The Honorable F. Bruce Bach, Chief Judge
The Honorable Michael P. McWeeney
The Honorable Marcus D. Williams
The Honorable Stanley Paul Klein
The Honorable Robert W. Wooldridge, Jr.
The Honorable Arthur B. Vieregg, Jr.
The Honorable Dennis J. Smith
The Honorable Jane Marum Roush
The Honorable M. Langhorne Keith
The Honorable David T. Stitt
The Honorable Leslie Alden
The Honorable Kathleen H. MacKay
The Honorable Jonathan C. Thacher
The Honorable Henry E. Hudson
The Honorable R. Terrence Ney
I, Anthony Miner O'Connell, Trustee u/w of H. A. O'Connell, fiduciary # 21840, respectfully excepts to the report of Jesse B. Wilson, III, Commissioner of Accounts, dated August 8,2000, to the Judges of Said Court, and state as my grounds, the following.
1.    First, I am not accusing Commissioner of Accounts Jesse B. Wilson, III, or any oneelse connected with the Court, of any wrongdoing.. I simply do not understand why
Commissioner of Accounts Jesse B. Wilson, III, would want to approve and close
Accounts before the accountings are fully exposed and the discrepancies addressed.
It is against the principals of accounting.
2.    Second, the source of the discrepancies are:
Jo Ann Barnes, CPA
Bruner, Kane & McCarthy, Ltd.
700 North Fairfax
Alexandria, VA 22313
Edward White, Attorney
P.O. Box 207
Kinsale, VA 22488
This CPA and lawyer are two principals in the source of the discrepancies that I pointed out in my letter to the Judges of July 24, 2000. The focus should be on the source.
To understand how the CPA and lawyer work would require that the Court fully expose their accountings and compel the CPA and lawyer to address the discrepancies. The CPA-lawyer accountings are the evidence for the discrepancies. I ask that this evidence not be covered up.
3.    Third, this report protects the source of the discrepancies, the CPA and the lawyer, rather than the public.
4.    Fourth, this report covers up, I assume unwittingly, accountings that have never been exposed and their discrepancies addressed.
5.    Fifth, this report, by closing the Account for the Trust u/w of H. A. O'Connell, renders Anthony M. O'Connell, Trustee for the ulw of H. A. O'Connell, helpless.
6.    Sixth, this report, by closing the Account for the Trust u/w of H. A. O'Connell, and as explained in the Trust's Twelfth Court Account, renders Anthony M. O'Connell, Trustee for the real estate recorded in B8845 p1444 and B8307 p1446, helpless in the sale of this real estate.
7. Reference "Estate of Harold A. O'Connell, Trust, Fiduciary No. 21840": This may mislead. The Estate of Harold A. O'Connell, fiduciary # 21840, and the Trust u/w of Harold A. O'Connell, fiduciary # 21840, are two separate Court Accounts. Even though they have been assigned the same fiduciary # 21840. My mother, Jean M. O'Connell, who died in 1991, was the fiduciary for the Estate of Harold A. O'Connell. I am the fiduciary for the Trust u/w of Harold A. O'Connell. It is important to not confuse the two Accounts. In 1997 the FBI was apparently led to believe that the Estate of Harold A. O'Connell was the issue when the Trust u/w of Harold O'Connell was the issue. I say this because the FBI sent me copies of accountings from the Estate of Harold A. O'Connell and not copies of accountings from the Trust u/w of H. A. O'Connell. The issue here is not the Estate of Harold A. O'Connell, but the Trust u/w of Harold A. O'Connell.
The office of Chief Judge F. Bruce Bach may have been led to believe that the issue is the Estate of Harold A. O'Connell because their enclosed letter of August 9, 2000 references the "Estate of Harold A. O'Connell". Again, the issue here is not the Estate of Harold A. O'Connell, but the Trust u/w of Harold A. O'Connell. They are two separate Court Accounts. It is important to not confuse the two.
8.    Items 1, 2 & 4:
(a) The zero balance in the Trust's Tenth and Eleventh Court Account is not the issue. As explained in the Trust's Twelfth Court Account, the issue is the entanglement of their accounting of the Trust u/w of H. A. O'Connell with their accounting of the Estate of Jean M. O'Connell, and the consequences of these entanglements.
It is difficult to recognize these entanglements and I was not confident enough in the Trust's Tenth and Eleven Court Account to report them. But I knew they were there and that is why I stated that these were not final accounts. As I stated in the Trust Twelfth Court Account to the Commissioner of Accounts: 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.
(b) I clearly stated on all the pages of this Eleventh Court Account that 'This is not a Final Account".
(c) Changing the Trust's Eleventh Court Account dated April 24, 1995, to a final
Account, after would eliminate the Trust's Twelfth Court Account. The Twelfth
Court Account is central to this report.
9.    I item 4:
(a) To close an account before the discrepancies are resolved violates the principals of accounting.
(b) To close a Court Account against the intent of the person responsible for the
Court Account violates the publics trust.
(c) To close the Account of the Trust u/w of H. A. O'Connell would render me, the Trustee for this Account, helpless.
10.    Exceptions to the reports items 5, 7 & 8:
(a) The Twelfth Court Account, as shown on the Commissioner's invoice dated
August 18, 1999, was accepted by the Commissioner on August 8, 1999, and accepted by cashing check # 667 for the filing fee for the Twelfth Account, and accepted by cashing check # 667 for a delinquency fee for the Twelfth Account.
(b) The $659.97 entanglement should not be confusing. The CPA(firm) prepares the
Trust's Seventh Court Account in a manner that requires the Trustee to pay the Estate of Jean M. O'Connell $1,475.97. The lawyer discovers that this is $659.97 too much. But the lawyer will not pay it back to the Trust.
The lawyer reported this $659.97 to the IRS in the Estate Tax Return in 1992, in the first amendment to the Estate Tax Return in 1993, and in the second amendment to the Estate Tax Return in 1995. When something is reported to the IRS it should be treated as real.
(c) The Twelfth Court Account is central to this report. It addresses a discrepancy in the CPA-lawyer accounting. It explains and documents a CPA-lawyer pattern of gaining control of assets, such as real estate, by entangling it in their accounting.
They control the entangled asset to the degree that they control the accounting entanglements they put on it.
In 1992 the CPA(firm) prepared the Trust's Seventh Court Account in a manner that required me to pay the Estate of Jean M. O'Connell $ 1,475.97. The lawyer discovers that this is $659.97 too much. But the lawyer won't pay it back to the Trust. It disappears into ambiguity and confusion. The pattern is that it will be used by the CPA-lawyer later.
There is nothing that I can do to make them pay this $659.97 back to the Trust.
They are in control of this entanglement. They are in control of any asset that they entangle with it. No one makes them accountable for it. This report does not make them accountable for it. They are untouchable. It is that simple.
The rules of accounting require me to carry over the known discrepancies from the Trust's Seventh Account to subsequent Trust Accounts until I can resolve them. One obstacle to exposing the entanglements is that accountings for the Estate of Jean M. O'Connell remain secret. One obstacle to removing them is that I do not have the power to compel the CPA or lawyer to recognize the discrepancies.
I believe the entirety of the Twelfth Court Account should be included for review.
I quote the introduction here:
Anthony M. O'Connell,
Trustee u/w of H. A. O'Connell
216 Governor's Lane Apt I2
Harrisonburg, Virginia 22801
August 9, 1999
Commissioner of Accounts Jesse B. Wilson 111
Deputy Commissioner of Accounts Peter A. Arntson
Fair Oaks Plaza
Suite 500
I1350 Random Hills Road
Fairfax, Virginia 22030
Assistant Commissioner of Accounts Henry C. Mackall
Mackall Mackall Walker & Gibb
4031 Chain Bridge Road
Fairfax, Virginia 22030
Reference:
Trust u/w H. A. O'Connell
Fiduciary Number 21840
Twelfth Account covering the period 1/1/96-12/31/96
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 B8307p1446) 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 amanner 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 $659.97debt 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 I through 17 that are part of this Twelfth
Account you may notice that:

  • The lawyer unilateraly hires the CPA into the Estate (page I).
  • The lawyer will seek my sister's approval to sue me i f I don't file the Trust's Seventh Court Account early (page I). 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 I I, I992 (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 I6 ). 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 I6), or don't respond (page 17).

Do any of you have the power to compel the CPA ( firm) and the lawyer to:
I. 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. Lf 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.
Sincerely,
Anthony M. O'Connell,
Trustee u/w of H. A. O'Connell
copy to:
Ms. Jo Anne Barnes, CPA
Mr. Ed White, Attorney and Co-Executor
Ms. Jean Nader, Beneficiary and Co-ExecutorMs. Sheila O'Connell, Beneficiary
This Twelfth Account shows that:
(a) The significance of the $659.97 entanglement is in not the amount of the $659.97, but in it's use, that of a controlling entanglement on real estate: 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, B884.5 p1444 and B8307 p1446) until all the entanglements are removed and the accountings are clear. I would not be going through this effort if the significance of the $659.97 was $659.97.The value of these entanglements to the people who created them is reflected in their refusal to address and remove them.
(b) I tried to get the CPA and lawyer to address this $659.97 entanglement for about eight years. They would not address it. The zero balance in my Tenth and Eleventh
Court Account is due to this refusal of the CPA and lawyer to address it. I know there are more entanglements but I can't figure them out because of the secrecy surrounding the Estate of Jean M. O'Connell. The real estate tax entanglement between the Estate and the Trust u/w of H. A. O'Connell is impossible-to unravel.
11.   Item 6.
This may imply that the Estate of Jean M. O'Connell is closed: "The Estate of Jean
M. O'Connell, deceased, Fiduciary No. 49160, was closed in the Commissioner of
Accounts office after approval of a Final Account on May 31,1994".
The enclosed copy of a page from the Court's "INDEX TO WILLS & FIDUCIARES: shows that an Exception to the Commissioner's Report for the Estate of Jean M.
O'Connell, fiduciary # 49160, has been on file since June 16, 1994:
... OCONNELL, JEAN M EXCEPTION TO COMM REPORT .... 06/16/94 .. F049160 ..
If this is recognized it means that the Estate of Jean M. O'Connell is not closed.
To the Honorable Judges of the Fairfax County Circuit Court, I beg you to cause a jury to be empaneled to resolve these issues. I ask for a full and complete disclosure of the accountings for the estate of Jean M. O'Connell (which the law says I am entitled to) so I can try to untangle that accounting from the accounting of the Trust u/w of H. A. O'Connell and sell our remaining real estate. I beg the Judges of the Said Court to allow me to do that. The future of the real estate recorded in B8845 p1444 and B8037 p1446 depends on it.
Respectfully submitted this 23rd day of August 2000.
Anthony M. O'Connell, Trustee u/w of H. A. O'Connell
216 Governors Lane Apt 12
Harrisonburg, Virginia 22801
(540) 433-3895
Enclosures, copies of:
(1) Page from the Court's "INDEX TO WILLS & FIDUCIARES: showing that an Exception to the Commissioner's Report for the Estate of Jean M. O'Connell, fiduciary # 49160, has been on file since June 16,1994
(2) Trust's Twelfth Court Account dated August 9, 1999
(3) Checks accepted for Twelfth Court Account
(4) Commissioner Wilson's letter of August 8,2000, Re: Estate of Jean M. O'Connell
(5) Commissioner Wilson's letter of August 8,2000, Re: Trust u/w of H. A. O'Connell, and enclosed Commissioner's Report dated August 8,2000
(6) Letter of August 9, 2000, from the office of Chief Judge A. Bruce Bach"