WASHINGTON – Disbarred Los Angeles, California, lawyer Eduardo M. Rivera, was sentenced to 60 days in jail and a $500.00 fine on March 26, 2007, for committing criminal contempt of court by violating an injunction that barred him from promoting a frivolous legal opinion, the Justice Department announced today.
On December 19, 2006, Judge George H. King of the U.S. District Court convicted Rivera of violating a July 21, 2003, federal district court order enjoining him from promoting or selling his tax-related opinion letters and his tax-related representation services as they pertained
to certain matters involving federal taxes and the IRS. A press release and copy of the injunction are available at http://www.usdoj.gov/tax/txdv03413.htm.
A copy of the original complaint is available at http://www.usdoj.gov/tax/txdv03224.htm.
Specifically, the court found that Rivera, for a $10,000.00 fee, wrote on behalf of a client several letters to the Department of Justice Tax Division making the frivolous argument that federal district courts lack Article III jurisdiction to convict people, particularly his client, of tax crimes. Rivera asserted that this was a “complete defense” to any tax crime.
Since 2001, the Justice Department has obtained injunctions against more than 205 return preparers and tax-fraud promoters. Information about these cases is available at:
http://www.usdoj.gov/tax/taxpress2007.htm. Information on the Justice Department’s Tax
Division is available at: http://www.usdoj.gov/tax/index.html.