(Sort 1 - In order received/sent - section 4 - alone - for easier printout)
IRS Binder Section 4: (IRS Evidence - Tax Fraud and Evasion Evidence - Binder Communications Tab)
Notation notes:
-L = Link-only, tax files are large, print with caution, see number of pages on Hamilton Tax Page
if no -L, then in attached IRS Binder,
-L-FTB - for 2004, 2004 Amended, 2005 and 2006 taxes prepared by Sylvia Hamilton and Danny Davila, CPA are printed out for the IRS in the also attached "Fraudulent Taxes Binder". see also Fraudulent Taxes Binder Webpage
Taxes included in FTB: #3 (2004 taxes-T1), #8 (2004A, 2005, 2006 taxes-T2), not included (links-web only): #10a (2003 taxes-entire-T3), #12 (2002 taxes-T4),
Taxes in IRS Binder: #10b (2003 1040 Extracts - 2003-EX-1, #10c (2003 1099 "Trust" Extracts - 2003-EX-2)
bold number = from initial Lawsuit page evidence list
(C) = Communication file, (prev-) = previous unknown Communication discovered, (T) = Tax file, (P) = Phone message, (B) = Bank Statement/receipt (in DA Binder)
Section 4 related document pages:
1) IRS Section 4 Evidence Table - sort 1 - Communications and Taxes in order received by Alan Hamilton
2) IRS Section 4 Evidence Table - sort 2 - the "puzzle sort", in Chronological order - same as IRS "Binder Communications Tab" order (section 4 of 3-ring-binder as well)
3) IRS Evidence Descriptions Webpage - In order received/sent - section 4 - alone - for easier printout
5) What Really Happened - "The Disappearing Trust Trick"
6) Danny Davila Communications Webpage for complete list of emails and phone messages
IRS - Jury CheatSheet - An "accounting" of the Evidence:
C1 + C2 + C3 + prev-C1 + prev-C2 + 2003-EX-1 + 2003-EX-2 + DD-BILL + T1 + T2 + T3 + T4 = GUILTY
not quite as pretty with the longer TagNames but less descriptive. Take your pick.
DD-AH-C1 + DD-AH-C2 + DD-AH-C3 + prev-DD-MO-C1 + prev-DD-BS-C2 + 2003-EX-1 + 2003-EX-2 + DD-AH-BILL + T1 + T2 + T3 + T4 = GUILTY
Evidence List in IRS Binder, in order (date) received/sent (also see Sortable Evidence Tables):
In list below (on internet): Click on Link to see Evidence description paragraph, then click on "Back button" to return to this list)
1. (8/26/2008 and 9/9/2008) - SH-AH-C1 - Sylvia confesses to Trust attorney, Alan informed, appt with Davila made (WG Billing records-to be scanned)
2. (9-10-2008) - DD-AH-C1 = Ticker Tape received from Danny Davila
3. (9-10-2008) - T1 = 2004 - Fraudulent, by Sylvia Hamilton and Danny Davila, CPA
4. (10-16-2008) - DD-AH-C2 = Trust Tax Request sent by Alan Hamilton
5. (12-4-2008) - DD-AH-C3 = Demand for Payment received from Danny Davila by Alan Hamilton
6. (1-12-2009) - prev-DD-MO-C1 = MofO, Danny Davila DPOA-Letter-Form received by Alan Hamilton
7. (3-10-2009) - DD-AH-P1 - phone message from Danny Davila to Alan - "he doesn't know or care who is Executor"
8. (3-13-2009) - T2 = 2004-Amended,2005,2006 - Fraudulent, by Sylvia Hamilton and Danny Davila, CPA
9. (4-14-2009) - DD-AH-BILL = Billing Records - shows 2004-2006 tax extensions filed by Danny Davila, CPA
10a. (4-14-2009) - T3 = 2003 - by Sylvia Hamilton and Danny Davila, CPA, Maurine Hamilton not "broke" as Davila claimed, "filing as surviving spouse", "Trust" on Bank 1099s
10b. 2003-EX-1 = 2003 1040 Extracts, shows "filing as surviving spouse"
10c. 2003-EX-2 = 2003 1099 "Trust" Extracts, signals "Trust" 1041/K1s due in 2004, following death of spouse in 2003.
11. (4-14-2009) - prev-DD-BS-C2 = Brad Seals to Danny Davila email
12. (10-28-2009) - T4 = 2002 - by Maurine Hamilton and Dorothy Milek, CPA (On original Trust Team)
13. (10/28/2009) - SH-AH-C2 - Sylvia delivers written confession/accounting for Probate Judge.
Evidence Descriptions:
Numbers on left below, refers to order of evidence dis-cover-ed, i.e. un-covered vs the "puzzle sort" or What Really Happened order:
Begin: Proof that Danny Davila knew the money was missing and stolen by Sylvia Hamilton from the Estate-Trust and then prepared, filed and attempted to get the new Executor Alan Hamilton to file fraudlent taxes as well, which Alan Hamilton refused to do. (2004 Amended, 2005, 2006 received by Alan Hamilton March 13, 2009)
1) After a 8/26/2008 meeting with Estate-Trust attorney Wayne Gronquist about oil and gas lease on Farm land in the Trust's name, Sylvia stays late and tells Wayne that she took $800,000 in Annuities from the Estate-Trust. The oil and gas company had insisted on dealing with Alan and Sylvia and refused to work with just Sylvia alone. Alan helped with the oil and gas contract details and then gave Sylvia half of the $6000 received, prompting the guilt for the confession it is presumed. Attorney informs Alan Hamilton on 9/9/2008, and makes appointment on 9/10/2008 with Sylvia's CPA, Danny Davila, to talk about the missing $800,000 and the status of the taxes. (WG Billing records-to be scanned)
2) (DD-AH-C1) 9-10-2008 - Danny Davila Ticker Tape of stolen money from Estate from 9/10/2008 meeting in Danny Davila's office with Alan Hamilton and his attorney Wayne Gronquist, and his wife, Marjorie Miller.
Alan Hamilton's attorney arranges meeting with Danny Davila to discuss the Hamilton Estate/Trust taxes and stolen annuities confession by Sylvia Hamilton, at which Danny Davila presents Alan Hamilton with the "ticker tape addition of the stolen money", and then says "Police never investigate these kinds of things, so just split what's left and forget about it."
3)-L-FTB (T1) 9/10/2008 - Fraudulent 2004 1040 tax return prepared and filed by Danny Davila, CPA and Sylvia Hamilton in the fall of 2008. (Link-only-large-print with caution). Does not mention the missing annuities from the Estate (stolen by Sylvia Hamilton). Danny Davila said "the police never investigate this kind of stuff, just split what's left with Sylvia, pay the $36,000 in taxes owed because of the early withdrawal of the annuities, and move on". Davila also said "Sylvia didn't have any money left so Alan needed to pay the $36,000 in taxes and the Estate's CPA bill as well". In essence, Davila said Alan had to pay Sylvia's bill's on money she stole. But having left the Estate-Trust-retirement plan insolvent, this was not an even an option anymore. Danny Davila also prepared Sylvia Hamilton's returns. He under-reported the Sylvia Hamilton taxes owed on the stolen annuities and left the taxes on Maurine Hamilton's 1040 (not even a 1041), who the money was stolen from. THE FACT THAT DANNY DAVILA PREPARED 2004-AMENDED RETURNS SHOWS HE KNEW THE 2004 TAXES HAD NOT ONLY BEEN PREPARED, BUT FILED and were fraudulent. Davila's 2004-Amended tax return did not fix the fraudulence, it merely re-asserted it, only now with Sylvia now responsible for the $36,000 with the IRS. It did not give Alan the 1041 Trust tax returns or the K1s he had specifically requested on 10-16-2013 via email, 4 days before Davila prepared the 2006 taxes (10-20-2008 Davila preparer signature), and 13 days before he prepared the 2004-Amended taxes (10-29-2008 Davila preparer signature). At the 9-10-2008 meeting Alan Hamilton had told Danny Davila not to file any taxes without his signature and repeated in the 10-16-2008 email requesting the Trust taxes be done.
4) (DD-AH-C2) 10-16-2008 - The Big Hint: Email request from Alan Hamilton to Danny Davila to do the Trust taxes i.e. 1041-K1s-4684s reporting Theft-Loss to IRS and beneficiaries Alan and Sylvia Hamilton. Except Sylvia Hamilton is the embezzler, so do you send a K1 for the Theft-Loss to the embezzler?
5) (DD-AH-C3) 12-4-2008 - Danny Davila email to Alan Hamilton demanding payment ("$2072.29 Balance Due" to quote Danny Davila) before receiving the fraudulent 1040 taxes covering up the embezzlement of the Trust, with no 1041 or K-1s. And yet Danny Davila told FINRA and TDI that he never worked for Alan Hamilton and was never asked to do the Trust or Estate taxes. See Oct 16, 2008 request for Trust taxes email from Alan Hamilton to Danny Davila, above, "The Big Hint".
6) (prev-DD-MO-C1) 1-12-2009 - Date received from Mutual of Omaha-entire packet of docs , containing 8-6-2004-Danny Davila DPOA with no doctor's certifications needed and Alan's name spelled wrong by his mother? . "Allan" is not what his mother named him, and that is supposedly his mother's signature. Also letter in which Danny Davila says what he thinks about professionals that Breach their Fiduciary Duties in letter to Mutual of Omaha about agent Brian Dudley. Brian Dudley left Maurine Hamilton extremely well-off, with $66,000/year in retirement income without touching her investment principal. Danny Davila's assistance left her broke and dead in the "care" of her "caretaker" who stole all the money that Danny Davila got early-released from Mutual of Omaha, with his berating letter and "because he has a license".
Also see 5-26-2004 Mutual of Omaha $315,000 Letter showing "Allan" written in Danny Davila's handwriting. This shows Davila knew Maurine Hamilton was not broke, and how he spelled "Allan" in 2004. This document was found in Davila's Hamilton Tax Folder copy obtained 4/14/2009. (Exhibit N2 - Sept 2009 Police Report #2).
7)-L (web-only) (DD-AH-P1) 3-10-2009 - evening phone message from Danny Davila - Danny Davila's response to Alan Hamilton's 3-10-2009 email re-request for the Trust Tax Returns he had asked to be done in 10-16-2008 email - Danny Davila quote from phone message: "he didn't know or care who was Executor and was not there to debate Alan or his sister and rehash old war wounds".
This phone message shows the generally belligerant, uncaring, unhelpful, incompetent or worse attitude of Danny Davila, towards the embezzlement and taxes of the Estate-Trust.
Also on web:
At the Danny Davila Communications Webpage , are the 3/10 and 3/11 emails surrounding 3/10/2009 phone message, and 4/1 thru 4/14/2009 emails leading up to finally obtaining the 2003 taxes and 2004 billing records from Danny Davila on 4/14/2009. As well, the email of 4/15/2009 to Wayne Gronquist about Danny Davila blowing up on 4/14/2009, after copying his Hamilton Tax Folder and talking to him about it's contents. After we asked him about the 2004 DPOA and why, as a Fiduciary, he thought $800,000 was safer in the caretaker's hands vs in Mutual of Omaha's hands, and that Maurine might have been killed to hide the missing money two years after he got it early released, after she asked to go into a nursing home, Davila started yelling at us "to get out of his office" and for his staff to "call the police" and that "he didn't murder anyone". We explained that we hadn't accused him of murder but only that his actions may have set up a motive for the caretaker with that much cash in her hands, but he kept yelling for his staff to "call the police", so we left, without our coffee cup. Other emails with Wayne Gronquist recount other strange conversations with Danny Davila (9/11 thru 9/18/2008 and others).
8)-L-FTB (T2) 3-13-2009 - Date received by Alan Hamilton from Danny Davila (Link-only-large-print with caution): Fraudulent 2004 1040-Amended, 2005, 2006 tax returns for Maurine Hamilton, prepared by Danny Davila, CPA and Sylvia Hamilton. Delivered to Alan Hamilton in March 2009, which he refused to sign, as they are fraudulent. They should be 1041s with K-1's to him, at least reporting the $800,000 theft loss to the IRS with 4684s. Trust Taxes were requested from Danny Davila in Oct 2008 (see email above), and yet he delivered 1040s with no mention of the embezzlement.
9) (DD-AH-BILL) 4-14-2009 - Date received by Alan Hamilton - copy of Danny Davila Hamilton Estate Billing Records with 4/29/2005, 8/30/2005, and 4/30/2006 IRS tax extension filing/billing records. (In IRS Binder Section 5). Also other strange billing upon more in depth analysis.
Begin: Proof that CPA Danny Davila had to know or should have known when doing the 2003 taxes that a Trust 1041 was due the next year, in 2004. ("filing as surviving spouse" and 1099s with "Trust" on them). See The Big Hint in 2008 above as well.
10a)-L (T3) 4-14-2009 - Date receieved by Alan Hamilton from Danny Davila - copy of 2003 Taxes (Link-only-large-print with caution). Extracts from 2003 taxes included in Binder. see Hamilton Tax Webpage for entire tax files with "bundles".). Received also on Oct 28, 2009 from Sylvia Hamilton along with 2002 Dorothy Milek taxes, when crime became clearer with a comparison of the 2002 taxes (by Dorothy Milek and Maurine Hamilton) with the 2003 taxes (by Danny Davila and Sylvia Hamilton)
10b) (2003-EX-1) 4-14-2009 - Date receieved by Alan Hamilton from Danny Davila - Extracts from 2003 1040 taxes filed-7-12-2004 filed by Danny Davila, CPA and Sylvia Hamilton. Shows "filing as surviving spouse" and 1099s with "Trust" on them contradiction. Shows revocable trust mentioned in 1099s (below) going irrevocable with death of first spouse ("filing as surviving spouse"). An irrevocable trust return 1041 is due in 2004. Also note, John Cowan and Alan Hamilton's farm work are not included in 2003 taxes, as they are in the 2002 taxes. see tax page on www.ProBaitCourt.com. (Link-only-large-print with caution). 2003 taxes also show by the $2034 paid in interest income, that Maurine Hamilton was not "broke", as Danny Davila said in the Sept 10, 2008 meeting was the reason he got an early withdrawal of the annuities for her. Danny Davila told us he did not have a copy of the 2003 taxes to show us, and yet we found a copy of the 2003 taxes in his "Hamilton Folder" when he finally let us copy it the day before our appointment with the Probate Court on April 14, 2009. He wanted Alan Hamilton to sign the 2004 Amended taxes, 2005 and 2006 taxes without ever seeing the 2003 taxes. It wasn't until Oct 27, 2009, under another Probate Court deadline that Sylvia Hamilton finally handed over the 2002 taxes and her confession/accounting of the Estate/Trust for the Probate Judge. Upon seeing the 2002 taxes, the 2003 taxes then looked weird, with John Cowan and Alan Hamilton in the Farm receipts in 2002 done by Dorothy Milek, Maurine Hamilton's long-time CPA, but disappearing in 2003 from the tax paperwork, done by Danny Davila, Sylvia Hamilton and supposedly Maurine Hamilton. (In IRS Binder Section 6)
2003 taxes show transition between 2002 taxes (John Cowan, Alan Hamilton there, missing in 2003 taxes, Maurine would not have done this-was she there-really? Doubtful.) and what should have transitioned to the 2004 Trust/1041 taxes.
10c) (2003-EX-2) 4-14-2009 - Date received by Alan Hamilton from Danny Davila. (see Hamilton Tax Webpage for entire tax files with "bundles"). Extracts from 2003 Taxes IRS 1099 "Bundle" included in IRS Binder (section 6), and as link below:
1099s with Trust on them - from 2003 taxes filed 7-12-2004 clearly shows 2003 1099s with "Trust" on them - with recent death of first spouse, signaling the change from a grantor type trust to an irrevocable non-grantor trust which requires a 1041/K1s with a new EIN be filed in 2004. Danny Davila would know this.
A Revocable Living Trust which turns into an Irrevocable Trust on the death of the first spouse. This is a standard "A-B-C Trust" - an Estate-Trust-Tax Planning document sold by financial planners/CPAs such as Danny Davila. Trust "A" is the Revocable Living Trust. On the death of the first spouse, the surviving spouse is then the beneficiary of the Irrevocable Trust (Trust "B") and lives off the Trust interest ($40,000) + social security ($26,000) until their death, when it then passes on to the Children's Trust (Trust "C") where the children become the beneficiaries. This avoids double taxation on inheritance when the first spouse dies, a "generation skipping" kind of benefit sold by financial planners, and yet, Danny Davila destroyed it, committing "Annuicide": liquidating all of the principal, without concern for the standard 2% to "4% Rule" for the "Safe Withdrawal Rate" for "managing income during retirement".
$800,000 to ZERO in 2 years with Danny Davila. An 82 year woman's life savings gone in 2 years and she ends up dead in the care of of the thief, after requesting to move into a nursing home in the summer of 2006. The embezzlement would have been exposed. Very suspiscious death. Bank accounts records show accounts were near zero, no money for nursing home.
On death of first spouse, a Revocable Trust -> Irrevocable for interest payments and tax reasons for surviving spouse and children beneficiaries. 1041/K1s are mandatory for Irrevocable Trusts, tho optional for Revocable Trusts. It appears that Sylvia Hamilton and the CPA Danny Davila did not wish to send out 2004 Trust K-1s for some reason it seems, notifying beneficiaries, including Maurine Hamilton, that all the money was gone, which would have initiated an investigation at that time.
11) (prev-DD-BS-C2) 4-14-2009 - date received by Alan Hamilton from Danny Davila - email from Brad Seals to Danny Davila about the annuities that would be worth his time, that then end up missing from the estate, which he then stops filing taxes for. Organized Crime. Notice the entrance of Brad Seals the lawyer who should determine whether the Estate is Testate (has a Will-read to beneficiaries) or Intestate (has no Will-so should go to Probate Court to administer), but instead Brad Seals says in the email that he will see if he can avoid Probate Court, when he is a Probate/Estate lawyer specialist. And tells the CPA that there's oodles of money in this woman's retirement chest for the taking. We hate to point out that both Brad Seals and Danny Davila are members of the Rotary Club. We found this out when we traced Brad Seals email address. At any rate, there may be a network membership emanating from there.
12)-L (T4) 10-28-2009 - date received by Alan Hamilton from Sylvia Hamilton - copy of 2002 taxes done by Dorothy Milek for Alfred and Maurine Hamilton and Alan Hamilton 2000, 2001 and 2002. (Links only-Too large to print-see Hamilton Tax Webpage for entire tax files with "bundles"). Showed variation from 2003 taxes prepared by Danny Davila and Sylvia Hamilton. In 2003, John Cowan the farm manager's receipts missing and Alan Hamilton's Real Estate maintenance receipts missing. Maurine Hamilton was not allowed to talk with anyone but Sylvia and Danny Davila.
13) (SH-AH-C2) - 10/28/2009 - Sylvia delivers written confession/accounting for Probate Judge, with 2002, 2003 taxes (client copy with notes), Alfred Hamilton Will and other documents.
14) CPA Danny Davila's statement "Police never investigate these things" indicates, this was business as usual for Danny Davila, and many other instances will probably be found in his customer list. In 1998, someone also reported him to FINRA for a similar situation. These are just the two cases we know of so far. This is probably just the tip of the ICEBERG.
15) Investigation and Reporting TimeLine:
In May 2009 and again in Sept 2009: Reported crime to Austin Police, both in writing. On 2nd report, Officer assigned Police Case # 09-2460910.
In 2010: Looked for an IRS WhistleBlower lawyer and Built www.ProBaitCourt.com to share many large evidence documents.
In 2011: Reported crime to FINRA. FINRA did nothing and did not pass on to other Government agencies, as promised on FINRA Complaint website. Did not even pass on to SEC, even after we requested they do so.
In 2012: 1) Reported crime to TDI (3-29-2012) who recommended lawsuit, so 2) we found a lawyer who we had to pay $7500 to file a lawsuit (9-7-2012), then 3) reported crime to Travis County DAs Office (9-14-2012) and CFPB (6-14-2012). Built www.HowToStealAnAnnuity.com for CFPB Elder Financial Fraud FaceBook page. Going broke. Need government help to investigate this complicated white-collar crime.
In 2013: Reported embezzlement, tax fraud/evasion and money laundering to IRS (March 2013) with this IRS Evidence Binder and webpage, an extremely difficult, stressful and time-consuming task. It was done with the hope that the IRS will finally be able to get the Trust accounting and bank records we have been unable to get from Sylvia Hamilton and Danny Davila, CPA. Other agencies do not seem to think embezzlement, money laundering, mail/wire fraud, tax fraud and evasion are crimes, not to mention a possible homicide, with more than $800,000 transferred to the "caretaker's" bank accounts during 2 years prior to death of elderly mother, in the "caretaker's care".
Note on bank records search: We attempted to go directly to the banks to get the bank records, and paid an attorney to do so. The attorney was able to get access to the Chase Bank records for Maurine Hamilton (and Sylvia Hamilton - but we were not allowed to see Sylvia's account records), we found the Randolph Brooks receipt in one of the boxes we dug through (all included in "DA Binder" section). None of the other banks supplied anything citing a variety of reasons, culminating after their long delays, that they delete all their records after 7 years. We hope they don't say that to the IRS. We think we have enough evidence, but we surely would have liked the Bank of America Military Bank records in particular, which would have shown what happened to about $200,000 in the bank (2003 taxable interest of $2034, so about $200,000 in bank if 1% interest), and would have given us more checks, particularly in August-October 2004 time period, to compare signatures on checks, ones written by Maurine Hamilton, side by side with the ones forged by Sylvia Hamilton. At this point, we have 2 checks written within 6 months of each other, January 2004 and August 2004, with drastically different signatures. Actually there are 3 checks - two were written on 7-15-2004, with drastically different signature forgeries, but clearly nowhere close to the January 2004 real Maurine Hamilton signature.
If we had the Bank of America August 2004 bank statement, with copies of all the signed checks written (and other months in that time period), that would explain alot. The Chase Bank statements and Randolph Brooks receipt tell enough of the story, but we know part of the story is still missing and would be explained by the Bank of America bank records. As well, where the money was laundered to would be answered by the bank records. Copies of our communications with Bank of America are on the www.ProBaitCourt.com website in the Bank Communications section.
We now have paid a second attorney $7500 to start a lawsuit to demand the accounting under penalty of the court, and Sylvia didn't even answer the lawsuit. After mailing this notification to the IRS of the situation, we will be continue our attempts to get further information with our lawyer, as money and time permit.