IAS/RaPower3 Federal Court Records


2:15-cv-00828-DN-EJF . . . USA vs RAPOWER-3, IAUS, LTB1, GREG SHEPARD, NELDON JOHNSON, ROGER FREEBORN

This lawsuit was filed by the United States of America (IRS/DOJ) on November 23, 2015. It is an attempt to enjoin Defendants, and any other person or persons in active concert or participation with them, from, among other things organizing, promoting, or selling the “solar energy scheme”, or any other plan or arrangement, that advises or assists customers to attempt to violate the internal revenue laws or unlawfully evade the assessment or collection of their federal tax liabilities … etc.


7:17-mc-00002-O-BP . . . USA MOTION TO COMPEL THE DEPOSITION OF THIRD-PARTY JOHN HOWELL

This lawsuit was filed in THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS by the United States of America (IRS/DOJ) on May 5, 2017. It is a motion to compel CPA John Howell to be deposed as a third party to case 2:15-cv-00828-DN-EJF filed in THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH on November 23, 2015. The motion was granted and the case was closed.


2:16-cv-00370-JNP-BCW . . . International Automated Systems v USA

This lawsuit was filed by International Automated Systems on May 4, 2016 against the United States of America (IRS). It is an attempt to quash the Internal Revenue Service (“IRS”) Summonses served on Bank of American Fork (“BOAF”), Zions Bank (“Zions”), and Wells Fargo (“WF”) for the period June 2012 through July 2013. The quash attempt failed, and the summons were approved. The case was closed on Nov 16, 2016.


2:16-cv-00754-DN . . . DCL16BLT v USA

This lawsuit was filed by DCL16BLT on July 5, 2016 against the United States of America (IRS). It is an attempt to quash the Internal Revenue Service (“IRS”) Summonses served on Millard County Credit Union (“MCCU”), Zions Bank (“Zions”), and Wells Fargo (“WF”) for the period December 31, 2013 through December 31, 2014. The quash attempt was denied, and the summons were approved. The case was closed on Dec 2, 2016.


2:15-cv-00742-JNP-PMW . . . Neldon and Glenda Johnson v USA

This lawsuit was filed by Neldon and Glenda Johnson on October 19, 2015 against the United States of America (IRS). It is an attempt to quash an Internal Revenue Service (“IRS”) Summons issued to Wells Fargo Bank for documents relating to a check dated 6/27/2012 for $1,498,150.85 and made out to Glenda Johnson. The information requested is for calendar year 2012. The quash attempts were denied, and the summons were approved. The case (and consolidated cases below) was closed on Sep 29, 2016.



2:16-cv-00203-CW -- Neldon and Glenda Johnson v USA


This lawsuit is similar in nature to case 2:15-cv-00742-JP (above). The summons was issued to Morgan Stanley. The case was filed on March 4,2016. The case was consolidated with case 2:15-cv-00742-JP (above).


2:16-cv-00081-CW -- Neldon and Glenda Johnson v USA


This lawsuit is similar in nature to case 2:15-cv-00742-JP (above). The summons was issued to Millard County Credit Union. The case was filed on February 1, 2016. The case was consolidated with case 2:15-cv-00742-JP (above).


2:16-cv-00080-RJS -- Neldon and Glenda Johnson v USA


This lawsuit is similar in nature to case 2:15-cv-00742-JP (above). The summons was issued to Bank of American Fork. The case was filed on February 1, 2016. The case was consolidated with case 2:15-cv-00742-JP (above).


IAS/RaPower3 Civil Court Records


140700016 … International Automated Systems vs Millard County

This lawsuit was filed on October 22, 2014 against Millard County, Utah. IAS and related parties claim "Negligence", "Defamation", "Tortious Interference", and "Intentional Inflection of Emotional Distress". The IAS Concentrated Solar Power pilot plant is located near Delta, UT in Millard County.


IAS/RaPower3 Tax Court Records

Internal Revenue Service (IRS) – United States Tax Court

There are several cases active in the United States Tax Court. A partial list of docket numbers is available at:
Docket number list
Each court docket can be viewed by clicking on the appropriate docket ID.
The above list will be updated as more information becomes available.


15-3838 -- Robert H. Tilden vs Internal Revenue Service (IRS)

This lawsuit was filed on December 29, 2015 in the United States Court of Appeals. It is an appeal of the U.S. Tax Court decision in case 15011089. In that case, the US Tax Court declined to hear the case due to Jurisdictional issues. The USCA remanded the case to the US Tax Court to redetermine their jurisdiction. Tilden appealed the USCA opinion. The USCA then ruled the US Tax Court had jurisdiction and remanded the case to the US Tax Court for decision on its merits.


Randale Johnson

This case was an appeal to a ruling of a deficiency in income tax due for Randale Johnson's 2007 tax filing:
16246-10
The final decision was a stipulated agreement between the parties for an income tax deficiency of $71,525 plus statutory interest.



Court Records for Tax Credit Program (States):


Oregon -- TC-MD-140033C
This case was an appeal to a "Notice of Deficiency Assessment" ruling on taxpayer Jesse J. Pershin's 2010 tax filing. The notice was filed by the Oregon Department of Revenue on October 29, 2013.
One of RaPower3's recommended CPAs represented the taxpayers in this case: John W. Howell, an "enrolled agent".
The "Final Decision" was to leave the original ruling unchanged.
TC-MD-140033C
Note: This document does not reference RaPower3 or the tax credit program, but the case is referenced in the lawsuit IAS/RaPower3 filed against Millard County in October of 2014 (140700016). Thus, it is assumed Pershin's filing included benefits associated with the RaPower3 tax credit program.



Oregon -- TC-MD-140043C: Depreciation denied
This case was an appeal to an August 2014 ruling on taxpayer Peter Gregg's 2010 tax filing, where depreciation on RaPower3 "Solar Energy Systems" was denied.
The "Final Decision" was to leave the original ruling unchanged, again denying depreciation of $21,960.
TC-MD-140043C
Following is an article from the "Bigger, Faster, Stronger" (BFS) magazine about the taxpayer, Peter Gregg, who is a BFS Clinician.
The article appeared in the Sept/Oct 2010 issue, which is the same year as the tax filing in question.
Peter Gregg - BFS
Gregg's "sponsor" was RaPower3's "National Director", Roger Freeborn, who also served as BFS' Certification Director.