Author Topic: Little Shell Pembina Band  (Read 19302 times)

weheli

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Little Shell Pembina Band
« on: June 25, 2006, 08:35:06 pm »
 http://www.adl.org/learn/ext_us/Little_Shell.asp?LEARN_Cat=Extremism&LEARN_SubCat=Extremism_in_America&xpicked=3&item=little_shell

While researching another project ran across this. Native "Little Shell" white extremism. Found one is in ILL and another in KY, hmmm, as well as many places across the country. Dangerous Groups!!!

                                                                                                Weheli

Offline Barnaby_McEwan

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Re: Little Shell Pembina Band
« Reply #1 on: June 25, 2006, 09:21:58 pm »

Offline educatedindian

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Re: Little Shell Pembina Band
« Reply #2 on: June 26, 2006, 03:52:06 pm »
Could you tell us more about the chapters in IL and KY and elsewhere? I think this is the first we've heard of them being outside of Montana, unless you count Aslan Hart's phony ceremonis and workshops.

weheli

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Re: Little Shell Pembina Band
« Reply #3 on: June 27, 2006, 02:42:35 am »
 http://www.adl.org/learn/Events_2001/events_2003_flashmap.asp?LEARN_Cat=Extremism&LEARN_SubCat=Upcoming_Extremist_Events

 http://www.adl.org/learn/ext_us/loc/default.asp?LEARN_Cat=Extremism&LEARN_SubCat=Extremism_by_State#ky

I may be wrong but looking over the sites above which includes Little Shell Pembina Band, this is the Aryan Nation and they are having meetings all over the country, so If I am correct, Little Shell Pembina Band is part of the Aryan Nation.

There is much information on these two sites if you follow through all the information there.

I mentiond the Pembina band as it a fraudulant native group, however they are a fragment of a much larger, dangerous "nation", of which I am not sure is a topic for this forum.

                                                                     Weheli


Offline debbieredbear

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Re: Little Shell Pembina Band
« Reply #4 on: June 27, 2006, 03:14:55 am »
And Ihope no one confuses this bunch of loons with the REAL Pembina and Little Shell people.

weheli

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Re: Little Shell Pembina Band
« Reply #5 on: June 27, 2006, 03:44:33 am »
Debbiebear,
Do you have a link for the Little Shell and the Pembina that you are refering to. Like you I sure would not like confusion here.

Could you share some information on them as I am not familiar with them.

                                                                      Wado  Weheli :)

Offline educatedindian

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Re: Little Shell Pembina Band
« Reply #6 on: June 27, 2006, 01:41:29 pm »
I didn't find anything about them being in KY or IL in those links or anywhere else on the site. I didn't find any links to the Aryan Nations, who are a separate group part church part paramilitary right down to wannabe Nazi uniforms.

But looking around I did find some more on them. They definitely are in Florida.

http://www.adl.org/learn/ExtremismFloridaINSIDE.pdf
"In the 1990s,Florida, especially central Florida, was one of the hotbeds of sovereign citizen activity.In recent years, such activity has decreased somewhat in Florida, but remains fairlystrong. One relatively new sovereign citizen group, the Little Shell Pembina Band of NorthAmerica, appears to be gaining adherents in Florida. This group pretends to be a NativeAmerican tribal organization, although Native blood is not a prerequisite for member-ship, and claims to be independent of the United States. It has members around thecountry, including Florida. One member, Robert Sumner of Charlotte County, read aspeech before that county's Code Enforcement Board in November 2005 in which hedemanded that their actions regarding his property "cease and desist," or else he would"have to take drastic action against each and every one of you...I am declaringhere...that if anyone comes on my property again, it will be over my own dead body."

Offline debbieredbear

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Re: Little Shell Pembina Band
« Reply #7 on: June 27, 2006, 04:29:59 pm »
Many of the true Pembina people are a part of the Turtle Mountain Tribe. There are also Pembina people at Red Lake and White Earth. The Little Shell People are also a part of the Pembina. The Little Shell Tribe has a webpage. I know some of them as my husand is related to some of them through his father. Here is their webpage:

http://www.littleshelltribe.us/

That phony white supremacist/militia group makes me angry as they sully the name of good people. >:(

Offline Raven_Walkingstick

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Re: Little Shell Pembina Band
« Reply #8 on: June 28, 2006, 09:28:40 pm »
One of the chapters in IL. is the Church of the Creator - Founder Matt Hale. I believe most have heard of him. He even made an appearance on the Jerry Springer show discussing why Native people were of a lower race.

A couple of his followers of his church committed racial hate crimes near Chicago. Shooting and killing two innocent people because of their race. One being Asian, the other a well known black school coach.

While on trial on seperate charges, he tried to have a federal judge killed.

weheli

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Re: Little Shell Pembina Band
« Reply #9 on: June 28, 2006, 10:54:09 pm »
 http://www.adl.org/learn/ext_us/amren.asp?LEARN_Cat=Extremism&LEARN_SubCat=Extremism_in_America&xpicked=3&item=amren :  http://www.adl.org/backgrounders/wcotc.asp

Two more links of interest. IThe point I believe I am trying to get across is that if you look at the Groups you can go to from any of these sites, they are All extremist groups. They are all dangerous.

last 2cents worth.                                                    Weheli :)



Offline educatedindian

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Re: Little Shell Pembina Band
« Reply #10 on: April 12, 2009, 04:17:08 am »
Found this article. Heart is scamming people with mortage elimination schemes.No mention of how many people affected, but it takes someone pretty low to go after desperate people deep in debt who might lose their homes because of him.

----------------------
http://www.fortheconsumer.com/Articles1.shtml

Know Your Rights: Mortgage Elimination Schemes
I am a private attorney general and receive inquiries from numerous consumers. Our firm has recently received some inquiries on so-called mortgage elimination or credit elimination schemes. The Credit Card Dispute Process scheme is by a company known as Consumer Guardians, LLC. It is marketed by Alan Aslan Heart, the same person or company, that markets a mortgage elimination scheme. Alan Aslan Heart is associated with a person or entity known as White Eagle Soaring of the Little Shell Pembina Band, a Treaty Tribe of the Ojibwe Nation. Notably, the paperwork outlining the process say that there are no promises not contained in the writing and that the contract says there is no guarantee as to the results.

Typically, the schemes involve payment of a fee to help you obtain the discharge of a mortgage or the elimination of credit card debt by using consumer protection statutes. The Truth In Lending Act is designed to protect consumers. The Act requires certain information be given to consumers. Consumers can sometimes seek rescission if this law is not followed. But rescission does not mean the consumers can keep the money and avoid the lien too. Unfortunately, most, if not all, of these schemes are illegal. They are also premised on an argument that the entire banking system is flawed. This argument has not worked for tax protesters and it will not work for you.

One attorney who made similar arguments represented over 19,000 consumers until he was sanctioned and disbarred for asserting frivolous defenses on behalf of his consumers. See Matter of Andrew F. Capoccia, 712 N.Y.S. 2d 699 (N.Y. App. 2000); Matter of Andrew F. Capoccia, 709 N.Y.S. 2d 640 (N.Y. App. 2000). According to the Better Business Bureau, this same scheme has been used in Ohio and Wisconsin. As part of the scheme, consumers are being asked to transfer their property ownership to a trust and sign a power of attorney.

When they do so, consumers will likely lose their rights. First, it may be difficult to recover the property. Second, the property may lose homestead exemption status for collection purposes when it is most needed. As a practical consideration, consider all of the big business laws that are being passed today such as the so-called Class Action Fairness Act, the Arbitration Fairness Act, and others. If big business saw a loophole, they could get Congress to close it in days.

This is a terrible practice giving misleading legal advice. I can show you the cases where the attorney was disbarred for making these arguments. I challenge scam artists to show you cases which support the effective assertion of these defenses on as wide a basis as the promotional materials suggest. Do not make the mistake of giving your home away based on a so-called mortgage elimination scheme. The U.S. Government is still pursuing the assets of Andrew Capoccia. See U.S. v. Contents in Account No. 059-644190-69, 253 F. Supp. 2d 789 (Vermont 2003). This is years after the alleged perpetrator was disbarred. Mr. Capoccia filed for bankruptcy with something like 19,000 consumers trying to collect their debts. In re: Capoccia, 292 B.R. 796 (Bankr. Vermont 2003).

Consumers should always seek counsel before surrendering their home. Also, consumers who have been contacted regarding mortgage elimination schemes or who have been defrauded by such schemes, should contact a consumer protection attorney. Your attorney should also provide a copy of the complaint to the FTC Credit Practices Division in Washington, DC

Offline Kevin

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Re: Little Shell Pembina Band
« Reply #11 on: April 13, 2009, 06:14:28 pm »
I've been in Ky for 20+ years, never heard of them but that doesn't mean they don't exist - they sound like crooks with an affixed, fraudulant Indian identity, small in number with little 'reach'.

Offline justice

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Re: Little Shell Pembina Band
« Reply #12 on: April 30, 2009, 04:31:07 am »
Just wondering, if any one ever has come across whiteaglsoaring [Allen A. Heart / Allen Henry Becker] and his laughing bird [Shari Fiksdale] as they are both claiming to have native American indian roots, on his website. He does belong to the Little Shell Pempina Band, Just wondering what tribe she belongs to,could she belong to the same tribe.

http://real-dream-catchers.com/Kokopelli_Project/kokopelli_project.htm

   Laughing Bird is very much like Kokopelli's  Ice Flower. The true Ice Flower intuited our connection to the Kokopelli legend that I had not yet discovered. Like the true Ice Flower in the Kokopelli legend she knew who I was before I arrived. Shortly after, Laughing Bird intuited the password to the storage facility where my storage locker was, she told me the number, and when I punched in the number the gate to my belongings opened. In her presence other doors have opened and the future has opened to us. Laughing Bird is an artist and beams with love and care for people. She is learning to accept and acknowledge her intuitive gifts and she recognizes my gifts and our purpose together.

Laughing Bird has Native American roots as I do, she values the Native American way, and draws from the same source of in-spiration. She knows the power of the Kokopelli Project, how it is beyond anything curently on the planet. She know who we are together, who I am, and who she is. She knows without any drugs or stimulants...just by listening to the sissagwad, the spirit wind in the trees.

The Star Elder has taught that drugs or intoxicating beverages are a blind alley. Those who use them as short cuts to the unknown spiritual purpose of humanity are only finding a short circuit that dead ends nowhere. The ancients, Kokopelli and Ice Flower, probably discovered the power that is natural to the human being... to be transformed by the energy of love attuned by deep passion. The result is a power unmatched in the universe. Kokopelli and Ice Flower knew that the answer is unselfish love and attunement of that love as our natural path to the stars.

Offline educatedindian

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Re: Little Shell Pembina Band
« Reply #13 on: June 03, 2010, 06:15:05 pm »
Found a forum, Quatloos, that keeps tags on militias, tax protesters, and scams surrounding them. They have quite a bit on the Pembinas I hadn't seen before.

----------------

Groups they're tied to.
http://www.quatloos.com/Q-Forum/viewtopic.php?f=8&t=3927&p=60052&hilit=pembina#p60052
Re: Sovereign Citizens Bust
by Unidyne on Tue Mar 10, 2009 1:10 am

The "tribe" exists solely on paper and has ties to a number of "sovereign" groups.

Shawn Talbot Rice's name appears on a list of people ordained by a group called the "Union of Nazarene Yisraelite Congregations". (http://www.2house.org/page.php?page=registry) They appear to be something along the lines of a "Jews for Jesus" group.
Rice also claims to be a member of the "Messianic Israel Alliance". (http://www.mim.net)

His bio on his website reads:
"Shawn Rice is NOT currently a member of any United States State Bar Association. Shawn Rice is a Law School Graduate and ordained Rabbi.
Shawn Rice teaches law (halacha) at various times to the Jural Society of Torah Assemblies (http://www.JSOTA.com) of Phoenix, Arizona within The Order of Gershom. Shawn Rice is a Legal Advocate of the Ecclesiastical Court of Justice for the religious membership of Society of the Israelite Mosaic Paternal Ethic (SIMPE), Bat Alef Tav, and Tzur Yisrael of Arizona."

There is a website for the Order of Gershom (http://www.gershom.org) but it requires a password to enter. But if you want to join, however, Mr. Rice has graciously provided us with a form:
http://www.riceandassociates.net/Religi ... 050118.doc

Page 1 includes the following: "I, <my name>, hereby request to join the religious Order of Gershom, a body politic separate and apart from the secular world."

This appears to be a quasi-Hebrew themed sovereign citizen/straw-man set up.

Keep tabs on these folks. This could prove to be interesting.

----------------

More ties.

http://www.quatloos.com/Q-Forum/viewtopic.php?f=27&t=2509&p=39782&hilit=pembina#p39782
Re: IMF Decoder shut down
by wserra on Fri Jun 13, 2008 3:30 pm

kipster53 wrote:
I believe Sharon Kukhahn's website was shut down and she opened a new one called http://www.hjrbonds.com.

That certainly appears to be correct. The order forms for both IMF Decoders and hjrbonds have the address 2522 North Proctor, Tacoma, WA (a UPS store), both direct the sucker to make checks/MOs out to "Dream International", and note that the "credt" card (same misspelling in both) listing will be to something called "IRSCB". Both list a telephone - (253) 759-2192 - which appears as well to be that of "Law Researcher" Sharon Kukhahn of the "Ecclesiastical Court of Justice and Law Offices of the Little Shell Pembina Band". So many scams, so few telephones. A whois search of hjrbonds.com shows that it was registered (through a proxy service) in April (and will likely be gone by August).

And I love how their great, unimpeachable authority is James Traficant, Ohio's answer to Bozo the Clown - except that Bozo had better hair.

-----------------

Guy who helped set up the phony tribe.

http://www.quatloos.com/Q-Forum/viewtopic.php?f=5&t=4694&p=93469&hilit=pembina#p93469
Re: Elite Activity Resurrected!
by ProfHenryHiggins on Fri Apr 23, 2010 7:47 pm

I have no idea if Michael Howard Reed (note, two "e's") and Joseph Read (note one "e" and one "a") are in any fashion related.

However, Michael Howard Reed was a central figure in the Little Shell Band of the Pembina Indians, and multiple fraudulent micronations based on that non-existent tribe, along with the Gold Quest International Ponzi scheme and trying to force judges to dismiss charges against a group accused of running meth labs.

M.L. Gentry helped him set up the phony tribe, had access to government records (and may possibly have planted a forged treaty document - I haven't been able to prove or disprove that suspicion yet), and commited a surprising amount of Elite Activity's spamming online. Which she did in conjunction with Jean Small, currently on CUA's staff, and that tie to Gentry and Reed puts Small under the same permanent injunction the courts issued against David Greene, Michael Howard Reed, and associates in the GQI case.

----------------

Claims to be lawyer.

http://www.quatloos.com/Q-Forum/viewtopic.php?f=8&t=3927&p=75529&hilit=pembina#p75529
Re: Sovereign Citizens Bust
by Dezcad on Thu Aug 06, 2009 1:30 pm

Imalawman wrote:
Dezcad wrote:
Check out Notice of Capital Tax Payment and Notice of Non-Abandonment of Escrow Account filed by Shawn in the case.

It also has flow charts attached that I've never seen.

Rabbi and J.D.? is he a Rabbi lawyer?

Rabbi Shawn Talbot Rice, JD is admitted to appear before the courts of The Order of Gershom, a religious order. Rabbi Rice is Authorized to Practice before the Federal Tribal Courts of the Pembina Nation, Pembina License to Practice. He is a graduate of a European law school with a Letter of Law Bachelor (LLB) degree. He has been admitted to a Letter of Law Masters program in the United States and starts that curriculum in the spring of 2009.

http://www.riceandassociates.net/

Offline educatedindian

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Re: Little Shell Pembina Band
« Reply #14 on: June 03, 2010, 06:16:21 pm »
Phony legal document used by a Pembina to try to purchase goods. (Very long)

http://www.quatloos.com/Q-Forum/viewtopic.php?f=27&t=4013&p=61542&hilit=pembina#p61542
Surprise! Non-Negotiable Bills Of Exchange Don't Work!
by The Observer on Fri Mar 27, 2009 10:45 am

UNITED STATES OF AMERICA,
Plaintiff,
v.
MICHAEL ALAN REED, INDIVIDUALLY AND AS TRUSTEE OF TWO PONDS.
CHAKRA, INDIGO, CIRCLE PHASE, AND BLACK CANYON PROPERTIES;
LOREN BROWN, AS TRUSTEE OF PEMBINA NATION TRIBAL COUNCIL AND SUNTASSO;
AND JOHN SHERIDAN, AS TRUSTEE OF BLACK CANYON PROPERTIES;
STEVE NELSON, AS TRUSTEE OF CANYON INVESTMENTS;
RAY COX, AS TRUSTEE OF TWO PONDS, CHAKRA, INDIGO, AND CIRCLE PHASE,
Defendants.

Release Date: MARCH 23, 2009


IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF IOWA
WESTERN DIVISION

AMENDED MEMORANDUM OPINION AND ORDER REGARDING PLAINTIFF'S AND
MICHAEL REED'S CROSS-MOTIONS FOR SUMMARY JUDGMENT

TABLE OF CONTENTS

I. INTRODUCTION AND BACKGROUND

A. Procedural Background
B. Factual Background

II. LEGAL ANALYSIS

A. Summary Judgment Standards
B. Analysis Of Issues

1. Defendant Reed's Motion for Summary Judgment

a. Necessity of a response to Reed's answer
b. Reed's "payment" of his tax liabilities

2. The government's Motion for Summary Judgment

a. Federal income tax liabilities
b. Foreclosure of liens
c. Sale of property

III. CONCLUSION

I. INTRODUCTION AND BACKGROUND

A. Procedural Background

On October 4, 2007, plaintiff United States ("the government") filed its complaint and on April 10, 2008, filed its amended complaint in this matter seeking to reduce to judgment tax assessments against defendant Michael Reed, to foreclose federal tax liens, to set aside fraudulent conveyances, and to have the proceeds of the foreclosure sales distributed. Both the government and defendant Reed have filed motions for summary judgment in this case (Dkt. Nos. 68 and 75). In his motion, defendant Reed contends, inter alia, that the government is in default because it has not responded to Reed's answer and that he has satisfied his tax liabilities to the government by submitting $ 3,000,000 in payment to the court and the government. The government has filed a timely resistance to defendant Reed's motion.

In its motion for summary judgment, the government asserts that judgment should be entered against defendant Reed for unpaid taxes for the period of 1998 through 2003 and penalties under 26 U.S.C. section 6702 for the period of 1998 through 2003. The government also requests that the court enter judgment declaring that defendants Pembina National Tribal Council and Suntasso have no interest in certain real and personal property. The government further argues in its summary judgment motion that it is entitled to foreclose federal tax liens it has on certain real and personal property which arose as a result of defendant Reed's unpaid federal tax liabilities and apply the proceeds of the sale of that property against Reed's unpaid federal tax liabilities. Defendant Reed has not filed a response to the government's motion.

B. Factual Background

The summary judgment record reveals that the following facts are undisputed.

Defendant Michael Reed has not filed a federal income tax return since 1998. Defendant Reed submitted a 2002 Form 1040 that failed to report his income and 2002 Forms 1099 that reported zero income and purported to rebut previously filed 2002 Forms 1099 submitted to the Internal Revenue Service ("IRS") by third-parties that reported income to defendant Reed in 2002.

Prior to May 13, 1998, defendant Reed held title to real property legally described as:

(1) The West 425 feet of the North 400 feet of the Southeast
Quarter of Section 34, Township 100 North, Range 36 West of the
5th P.M., Dickinson County, Iowa ("the 255th Avenue Property");

(2) Real property legally described as:

Sec/twp/mg/1870-6-8- Legal W 30' of Lot 8 blk 6 Osborne's
Addn. to Spirit Lake, City of Spirit Lake, Dickinson County,
Iowa ("the 19th Street Property")

On May 13, 1998, defendant Reed transferred title to the 255th Avenue Property to Two Ponds for no consideration. On May 13, 1998, defendant Reed transferred title to the 19th Street Property to Circle Phase for no consideration.

In 1999, defendant Reed sent a letter and affidavit to the IRS contesting the applicability of federal income tax to him. Also in 1999, defendant Reed sent to the IRS a "Non-Negotiable Bill of Exchange" in the purported amount of $ 51,635,000. Along with the "Non-Negotiable Bill of Exchange", defendant Reed sent a copy of his birth certificate, indicating that he was born in the United States, driver's license, and social security card.

On August 2, 2002, the IRS sent defendant Reed written notice of the IRS's proposed tax assessments for Reed's unpaid federal income tax liabilities for the period of 1998 through 2002. In October 2002, defendant Reed called the IRS to determine the outstanding balance of his federal tax liabilities for the period of 1998 through 2002. Defendant Reed submitted a check to the IRS dated November 11, 2002, in the amount of $ 260,000 that was drawn on a closed bank account. Defendant Reed also submitted a check to the IRS dated December 18, 2002, in the amount of $ 5,200 that was drawn on a closed bank account. Defendant Reed knew at the time he submitted the checks to the IRS in the amounts of $ 260,000 and $ 5,200 that those checks were drawn on a closed bank account.

On February 11, 2004, the IRS sent a letter to defendant Reed to request the payment of his unpaid federal tax liabilities for the tax years 1998 through 2000. On February 11, 2004, the IRS also sent defendant Reed a letter notifying him that he had not filed a Form 1040 for the 2001 and 2002 tax years. On February 23, 2004, the IRS sent defendant Reed a Notice of Intent to Levy, via certified mail, and informed him of the possibility of filing a Notice of Federal Tax Lien for his unpaid federal tax liabilities for the tax years 1998 through 2000.

Defendant Reed identified Bryan Malatesta as his representative on IRS Form 2848, power of attorney and declaration of representative. On December 29, 2003, Malatesta was enjoined from representing others before the IRS because he sold abusive tax schemes.

On March 11, 2004, the IRS filed a Notice of Federal Lien against defendant Reed. On March 16, 2004, defendant Reed, as a purported trustee of Two Ponds, transferred title to the 255th Avenue Property to Pembina Nation Tribal Council. On March 16, 2004, defendant Reed, as a purported trustee of Circle Phase, transferred title to the 19th Street Property to Pembina Nation Tribal Council. On March 23, 2004, Indigo transferred title to a red and white 1974 GMC truck (VIN: ending in 0221), a blue 2001 Ford pick-up (VIN: ending in 6253), and a silver 2004 Toyota Sequoia (VIN: ending in 7851), to Suntasso. On March 23, 2004, Chakra transferred title to a red 1947 Indian Chief motorcycle (VIN: ending in 5320), a black/red 2002 Indian Chief motorcycle (VIN: ending in 6180), and a red 1991 Harley-Davidson motorcycle (VIN: ending 2735), to Suntasso.

On July 15, 2005, the IRS filed Notices of Federal Tax Liens against Two Ponds, Suntasso, and Pembina Nation Tribal Council as nominees and/or transferees of defendant Reed. On August 5, 2005, defendant Reed sent to IRS Revenue Officer Nancy Alderton a "Complaint" in which he alleged that he was not "a legal term 'taxpayer' 'person' or 'individual' subject to the Internal Revenue Code." On August 22, 2006, Pembina Nation Tribal Council transferred title to the 19th Street Property and the 255th Avenue Property to Black Canyon Properties.

On October 26, 2006, Suntasso transferred title to the red and white 1974 GMC truck, the blue 2001 Ford pick-up, the silver 2004 Toyota Sequoia, the red 1947 Indian Chief motorcycle, the black/red 2002 Indian Chief motorcycle, and the red 1991 Harley-Davidson motorcycle, to Canyon Investments. Pembina Nation Tribal Council and Suntasso, through their purported former trustee, Loren Brown, disclaimed any interest in the subject real estate and personal property.

Defendant Michael Reed has resided at the 255th Avenue Property from 1998 to the present. He does business at the 255th Avenue Property. Defendant Reed used nominee or sham entities, including Black Canyon Properties, Canyon Investments, and Suntasso, to conceal his assets, and to hinder and/or delay the collection of his federal income tax liabilities. Defendant Reed transferred title to the 255th Avenue Property to trust to avoid the collection of his federal income tax liabilities. He transferred title to the 255th Avenue Property to nominee or sham entities, including Black Canyon Properties. Defendant Reed transferred title to the 255th Avenue Property for no or nominal consideration. Defendant Reed still exercises dominion and control over the 255th Avenue Property. Black Canyon Properties holds the 255th Avenue Property as Reed's nominee or alter ego. Defendant Reed continues to personally use the 255th Avenue Property. Defendant Reed is the true, de facto, and equitable owner of the 255th Avenue Property.

Defendant Reed transferred title to the 19th Street Property to avoid the collection of his federal income tax liabilities. He transferred title to the 19th Street Property to nominee or sham entities including Black Canyon Properties. Defendant Reed transferred the title to the 19th Street Property for no or nominal consideration. Defendant Reed, however, still exercises dominion and control over the 19th Street Property. He uses the 19th Street Property for his own personal and business purposes. He continues to personally use the 19th Street Property. Black Canyon Properties holds the 19th Street Property as Reed's nominee or alter ego. Defendant Reed is the true, de facto, and equitable owner of the 19th Street Property.

Defendant Reed transferred title to the red and white 1974 GMC truck, the blue 2001 Ford pick-up, the silver 2004 Toyota Sequoia, the red 1947 Indian Chief motorcycle, the black/red 2002 Indian Chief motorcycle, and the red 1991 Harley-Davidson motorcycle (collectively "the subject personal property"), to trusts to avoid the collection of his federal income tax liabilities. He transferred title to the subject personal property to nominee or sham entities, including Canyon Investments and Suntasso. He transferred the subject real property for no or nominal consideration. Defendant Reed still exercises dominion and control over the subject real property. He continues to use the subject personal property for his own personal and/or business use. Suntasso and Canyon Investments hold the subject personal property as Reed's nominee or alter ego. Defendant Reed is the true, defacto, and equitable owner of the subject personal property.

A delegate of the United States Secretary of the Treasury made proper and timely assessments against and gave notice of and demand for payment from defendant Michael Reed for unpaid federal income taxes, statutory additions and penalties assessed under 26 U.S.C. section 6702 as follows:

Assessment Amount of Unpaid Balance as
Type (Tax Year) Date(s) Assessment of 8/12/2008
_______________________________________________________________________

Form 1040 (1998) 10/6/2003 Est. Tax Penalty- $ 95,818.37
$ 1,637.00
Late Filing
Penalty-$ 8,051.00
Tax-$ 35,785.00
Interest-$ 16,528.57
Failure to Pay
Penalty-$ 8,946.25
Total: $ 70,947.82

Form 1040 (1999) 12/8/2003 Est. Tax Penalty- $ 295,060.30
$ 5,690.00
Late Fling Penalty-
$ 26,453.00
Tax-$ 117,572.00
Interest-$ 40,222.66
Failure to Pay
Penalty-$ 25,865.84
Total: $ 215,803.50

Form 1040 (2000) 12/30/2002 Dishonored Check $ 175,549.07
2/17/2003 Penalty-$ 5,200.00
4/14/2003 Dishonored Check
12/8/2003 Penalty-$ 104.00
Dishonored Check
Penalty-$ 104.30
Est. Tax Penalty-
$ 3,972
Tax-$ 74,365.00
Total: $ 100,475.30

Form 1040 (2001) 11/15/2004 $ 39,329.49 $ 66,984.84

Form 1040 (2002) 11/15/2004 $ 16,959.69 $ 27,327.67

Form 1040 (2003) 11/14/2005 $ 43,357.84 $ 62,292.41

6702 Penalty 5/16/2005 $ 500.00 $ 631.44
(1998)

6702 Penalty 5/16/2005 $ 500.00 $ 631.44
(1999)

6702 Penalty 5/16/2005 $ 500.00 $ 631.44
(2000)

6702 Penalty 5/16/2005 $ 500.00 $ 631.44
(2001)

6702 Penalty 3/28/2005 $ 500.00 $ 636.51
(2002)

6702 Penalty 5/16/2005 $ 500.00 $ 631.44
(2003)
________________________________________
Total: $ 489,873.64 $ 726,826.37

Defendant Reed has not paid the assessed amounts set out above and remains indebted to the government for the unpaid balance plus statutory additions and interest accruing from the dates of assessment. The unpaid balance as of August 12, 2008, including unassessed interest and costs, is $ 726,826.37.

The United States Internal Revenue Service filed with the County Recorder of Dickinson County, Iowa, Notices of Federal Tax Liens relating to the assessments against the following persons and entities:

Date of Notice of
Name of Person Tax Period(s) Federal Tax Lien
or Entity Type of Tax Ending Filed:
______________________________________________________________________

Michael Reed 1040 12/31/1998 3/11/2004
12/31/1999
12/31/2000

Two Ponds (as 1040 12/31/1998 7/15/2005
transferee or 12/31/1999
nominee of 12/31/2000
Michael Reed)

Pembina Nation 1040 12/31/1998 7/15/2005
Tribal Council (as 12/31/1999
transferee or 12/31/2000
nominee of
Michael Reed)

Suntasso (as 1040 12/31/1998 7/15/2005
transferee or 12/31/1999
nominee of 12/31/2000
Michael Reed)

The government seeks to foreclose federal tax liens on the following real and personal property:

(1) The 255th Avenue Property;

(2) the 19th Street Property;

(3) 1947 red Indian Chief motorcycle (VIN: ending in 5320);

(4) 1974 red and white GMC truck (VIN: ending in 0221);

(5) 2002 black/red Indian Chief motorcycle (VIN: ending in 6180);

(6) 2001 blue Ford pick-up (VIN: ending in 6253);

(7) 1991 red Harley-Davidson motorcycle (VIN: ending 2735);

(8) 2004 silver Toyota Sequoia (VIN: ending in 7851); and,

(9) 1971 white Fan motorhome (VIN: ending in 6900).