Next person who says Trump is going down for Money Laundering, Sex Trafficking, & Drug Distro ‘cause mobs gotta mob. Cool show us the evidence to support your assertion.

If you followed me on Twitter, as far back as Q3 2017 I repeatedly stated Trump won’t go down for his “mob” ties. He will go down for tax evasion by way of Conservation Easements & Insurance Fraud

For years people have made a grift out of Donald Trump + Mob + Russia = Money Laundering and R.I.C.O. There have been wild (largely fact-free) predictions that he will go down for his mob ties and/or chill counterintelligence “got this” —yet nearly four+ years on none of these predictions have come to pass. Granted talking about conservation/preservation easement and insurance fraud it’s nearly as sexy or attention grabbing as sex trafficking or mob ties but at the end of the day - if you’re following the facts or money then you’ll eventually land in a municipality’s permit and land use applications. CPAM nearly every local municipality has a C-P-A-M its a comprehensive plan of building out land. If there’s a deviation from this plan the land use application is known as a “special exemption” —you need to understand this as I walk you through the various documents…

Meanwhile some of us have said “no it won’t be the aforementioned that will take Trump down”. Personally I think in early 2017 I said remember tweeting these two phrases; conservation easements and insurance fraud. At one point I walked you through Trump’s deposition regarding the $16+M his insurance company paid out for a hurricane that never occurred. In fact I remember doing several threads drilling down on Trump’s various properties (mainly his golf courses) and opined maybe we should look at how/when Trump sued the local municipalities to lower his tax burden.

So - What are Conservation Easements?

I can provide you with a factually based answer, directly from the IRS’ website, which reads in part:

Congress allowed an income tax deduction for owners of significant property who give up certain rights of ownership to preserve their land or buildings for future generations.

The IRS has seen abuses of this tax provision that compromise the policy Congress intended to promote. We have seen taxpayers, often encouraged by promoters and armed with questionable appraisals, take inappropriately large deductions for easements. In some cases, taxpayers claim deductions when they are not entitled to any deduction at all (for example, when taxpayers fail to comply with the law and regulations governing deductions for contributions of conservation easements).

Also, taxpayers have sometimes used or developed these properties in a manner inconsistent with section 501(c)(3). In other cases, the charity has allowed property owners to modify the easement or develop the land in a manner inconsistent with the easement’s restrictions.

Another problem arises in connection with historic easements, particularly façade easements. Here again, some taxpayers are taking improperly large deductions. They agree not to modify the façade of their historic house and they give an easement to this effect to a charity. However, if the façade was already subject to restrictions under local zoning ordinances, the taxpayers may, in fact, be giving up nothing, or very little. A taxpayer cannot give up a right that he or she does not have.

The IRS has known for a long time that some “real estate” developers have used the conservation/preservation easements as a way to (intentionally by way of false or misleading appraisals) to lower their tax burden. In the Fall of 2017 the IRS published:

IRS Notice 2017-10

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) are aware that some promoters are syndicating conservation easement transactions that purport to give investors the opportunity to obtain charitable contribution deductions in amounts that significantly exceed the amount invested. This notice alerts taxpayers and their representatives that the transaction described in section 2 of this notice is a tax avoidance transaction and identifies this transaction, and substantially similar transactions, as listed transactions for purposes of § 1.6011-4(b)(2) of the Income Tax Regulations (Regulations) and §§ 6111 and 6112 of the Internal Revenue Code (Code). This notice also alerts persons involved with these transactions that certain responsibilities may arise from their involvement.

https://www.irs.gov/pub/irs-drop/n-17-10.pdf

In June of 2020 the IRS offered;

settlement for syndicated conservation easements; letters being mailed to certain taxpayers with pending litigation - IR-2020-130, June 25, 2020 …this put a lot of individuals on notice, to that end the Justice Department started taking actions against Organizations and Individuals who abused the easement tax breaks, specifically utilizing the “syndicating conservation easement transactions” - see below for the various enforcement actions taken by the DOJ

Justice Department Sues to Shut Down Promoters of Conservation Easement Tax Scheme Operating out of Georgia - “defendants’ scheme revolves around donations of conservation easements and corresponding tax benefits from those donations. Defendants also allegedly rely on grossly overvalued appraisals as part of their scheme” Dec 2018 DOJ-OPA¹ -

• Defendants; NANCY ZAK, CLAUD CLARK III, ECOVEST CAPITAL, INC., ALAN N. SOLON, ROBERT M. MCCULLOUGH, RALPH R. TEAL JR., link to the 12/18/18 Complaint https://www.justice.gov/opa/press-release/file/1121451/download

• Defendants Zak, EcoVest, Solon, McCullough, and Teal knew or had reason to know that the customers were not entitled to the charitable contribution deductions - The conservation easement syndicates exist solely as a conduit for selling tax. The conservation easement syndicates are shams - The conservation easement syndicates lack economic substance;

The conservation easement syndicates are not organized for the purpose of carrying on of a business or joint venture - moreover in December 2020 Stein and Corey Agee -both agreed to cooperate with the IRS and DOJ -ECF Criminal Information https://ecf.ncwd.uscourts.gov/doc1/13514301119 - the Plea Agreement is still sealed but the Factual Basis can be accessed https://ecf.ncwd.uscourts.gov/doc1/13504301134

Stein Agee, of Canton, Georgia and Corey Agee, of Atlanta, Georgia, appeared before U.S. Magistrate Judge W. Carleton Metcalf and pleaded guilty for their roles in a wide-ranging abusive tax scheme to defraud the IRS, announced Commissioner Charles Rettig of the IRS.

• Promoting Syndicated Conservation Easement Tax Scheme Involving More Than $1.2 Billion In Fraudulent Charitable Deductions

“First DOJ Criminal Case Involving Syndicated Conservation Easements Scheme Defrauded IRS out of More than $250 Million in Taxes”

What is a CPAM?

Look most people don’t know that nearly all municipalities have what’s known as a Comprehensive Plan Amendment meaning that there’s actually a detailed plan on how communities are built. For the sake of this article I’m going to provide you with the links to

• Palm Beach City CPAM; https://www.townofpalmbeach.com/295/Planning

• Town of Bedford NY CPAM: https://bedfordny.gov/resources/comprehensive-plan/

🌶 📂 spicy sidebar for a quick analogy

You have a whole pie, which is valued at $100.00 and the tax on that pie is 10%. Total Cost of the pie is (with taxes) $110.00 —But out of the goodness of your heart (or greed), you decide that you want to donate two out of eight slices, for “future generations to enjoy”. Those two pie slices are roughly has a value of $25.00. You then hire super pricy land attorneys who approach the local government and ask them if they want the two out of eight slices of pie. The goal is you want the county to designate those two slices of pie as a ‘conservation/preservation easement” for tax deduction purposes. But you also retain possession of the whole pie. After your $1,500+ attorney successfully lobbies on your behalf…The local government agrees and lowers the value of your pie from $100.00 to $75.00 —thus lower the asset value, means lower tax responsibility.

Depending upon the State, County, City, Village, and other local municipalities ordinances/penal code/statutes, you can used the assessed value of the “conservation easements” as a tax write off but if you’re Donald Trump you convince a nonprofit to accept the easement…

Trump’s Conservation Easements - Mar A Largo

To prove to you how easy it is to find Donald J Trump’s conservation (sometimes known as preservation) easements I will walk you through the steps of where and what to look for. Before you think I’m doxing Donald J Trump - I can assure you that I’m not. He is a public figure and arguably continued to unjustly enrich himself with our Federal Tax Dollars. So spare me your feigned outrage.

1. Identify the property (in this example I am going to use 1100 S Ocean Drive, Palm Beach, FL)

2. Various Municipalities use the ARS/GIS mapping system - this typically provides details such as: GPS coordinates, lot size, P.I.N.s, book number, deed, easements, mortgages etc http://maps.co.palm-beach.fl.us/cwgis/papa.html#

3. type in the address in the upper left hand pull down window

   

   Or Palm Beach allows for a search under a company name👇🏻

   

   4. If you do this basic search correctly then you can actually drill down -even down to previous land use applications tied to this property and eventually you’ll find the information on conservation easements too: http://maps.co.palm-beach.fl.us/cwgis/papa.html#

      

   5. Once you have the “lot” information - then you can make quick work of tracking down the various land use applications. For Example when a property owner filed a “land use application” or in the case of Trump —who filed several “special exemption land use application” the municipality typically holds a hearing and then there are various documents: https://www.townofpalmbeach.com/

   6. Special Exemption Applications in chronological order:

      THE MAR-A-LAGO CLUB: A SPECIAL EXCEPTION USE AND PRESERVATION PLAN circa 1993,

      

      1993 Special Exemption App Mar A Largo Page 12

      uploaded to my public drive ²

      

      1993 Special Exemption App page 171

In the beginning— “Special Exception No. 11 -93”

For now I want to you remember the following Special Exemption No 11.93

1993 Application from the Palm Beach County Clerk’s website because I want you to have confidence in thr Provence of the documents I’m about to talk about. And unlike some I like to teach my readers/followers who they can obtain these public documents.

I’m not one to withhold pubic records

http://docserver.townofpalmbeach.com/TownClerkWeblink/DocView.aspx?dbid=0&id=1149654&page=213&cr=1

http://docserver.townofpalmbeach.com/TownClerkWeblink/0/doc/1149654/Page5.aspx

The 874 Declaration of Use (in the past other MSM outlets have only linked to 21 pages, the entire document is over 100 pages long. Provided you know where and what to look for you can easily obtain these public records.

One of the reasons the Palm Beach Council was reluctant about accepting Trump’s Preservation/Conservation Easement has to do with an unprecedented action by the Historic Trust - because Trump purportedly “gifted” the easements to this not-for-profit organization the Town Council had concerns about the liability and mitigation efforts to ensure they weren’t being duped by Trump. This wax evident during the 1993 Palm Beach Council’s Meeting Minutes concerning Trump’s 1993 Special Exemption Land Use App concerning the “preservation easements” - the Mar A Largo discussion starts on page 12;

Reaching back to the original New York Attorney General’s civil complaint the conservation easements - yes it actually states conservation easements and the >$21M in tax deductions…

type in the following INDEX NO: 451685/2020 into https://iapps.courts.state.ny.us/iscroll/index.jsp it should return the entire New York Attorney General’s Civil Complaint

https://iapps.courts.state.ny.us/iscroll/SQLData.jsp Because if you read what I highlighted the “conservation easement” has long been the central part of the NY AG’s investigation…

But in order to fully under the PLC Seven Springs LLC Property, one needs to review the 2006 protracted litigation between Trump and the Nature Conservancy - this filing contains a LOT of actual information and facts and it was a PITA to obtain because it required paying for the NYS to pull the filing as it’s not available via NYS SCROLL system. The subtext here is this 2006 litigation adds both materiality and content and context of Trump’s years long fight with environmental groups and the local municipalities. Because the Town refused to grant Trump the permits he wanted to improve the sprawling Seven Springs mansion…

This also gives more credence to why both the New York Attorney General and Manhattan District Attorney are working closely, mainly because Vance might not have jurisdiction over PLC Seven Springs LLC because the property sprawls THREE different municipalities but it makes sense that Vance & James are working together - I’ll bet you it has more to do with witnesses, potential immunity for a few witnesses and it would inoculate Trump’s jurisdictional argument…but again that’s an educated guess on my part.

Also neat fact👇🏻

HBPC Site Walk 4:30 pm – At the Location Demolition of Reynolds House
80 Oregon Road, Bedford
Section-Block-Lot: 914.18-1-1; R4A Zone
Owners/Applicant: Seven Springs LLC

Now as for the PLC Seven Springs LLC easements- similar to how Trump convinced the Historic Trust to accept the Mar A Largo Easement, he pulled the same con in his Seven Springs Easements by transferring it to North American Land and Trust via https://wro.westchesterclerk.com/landsearch.aspx but unlike Florida you have to pay for the filings. And luckily for you I have a job so that affords me discretionary income to pay for various Court, Land Use Applications etc

Westchester County Recording of Seven Springs LLC easements

And with the Washington Post EXCLUSIVE special grand jury…

Manhattan's district attorney has convened the grand jury that is expected to decide whether to indict former president Donald Trump, other executives at his company or the business itself should prosecutors present the panel with criminal charges, according to two people familiar with the development.

The panel was convened recently and will sit three days a week for six months. It is likely to hear several matters — not just the Trump case ­— during the duration of its term, which is longer than a traditional New York state grand-jury assignment, these people said. Like others, they spoke on the condition of anonymity to discuss an ongoing investigation. Generally, special grand juries such as this one are convened to participate in long-term matters rather than to hear evidence of crimes charged routinely.

Here’s what I feel comfortable saying - we are well beyond the investigatory phase. I am a bit concerned with the various leaks because prosecutors need to zip it until an indictment is returned. But if the Grand Jury does hand down an indictment: DO IT BEFORE JULY 4th and make sure Trump isn’t in Florida. Based on the Palm Beach & Mar A Largo use agreement- Trump can’t stay at Mar A Largo as that would put him in material breach of the aforementioned agreement. Right now he’s in New Jersey so don’t unseal the indictment if he’s in Mini-Trump’s Florida - do it when he is at one of his other properties. And listen I’m not a fan of AOC but I actually respect her for the questions she asked Michael Cohen;

There is one more conservation easement that I’m still waiting on a FOIA request and once I am sent those documents I will publish a follow up article. But I truly mean this - stop listening to the QANON-for-the-Left insane and factually replete conspiracies that Trump is going down for “his mob ties” or “his sex trafficking” and the “Russian money laundering” because the accounts who have profited off that QANON-for-the-Left consumer theories are actually messing with your head. I would rather focus on facts and then provide my readers with a road map to obtain those public documents or simply upload the public documents to my public drive; I created a folder on my public drive and I uploaded about half a dozen documents. File found here.

I’m taking tomorrow off because I have a follow up interview with an ongoing criminal investigation and I’m also booked with completing rogs before 4pm tomorrow - so I won’t be available during working hours because shocker I have a J-O-B…

-Filey

and let’s not forget how valuable Jennifer Weisselberg has been to both Vance and James - also all eyes should be on Allen Weisselberg who’s likely a target of a separate criminal investigations…

ps from LooLoo I lurves her and she gets me

Michael Beschloss @BeschlossDC

Al Capone went to prison for income tax evasion:

1. The DOJ maintains a database of all enforcement action/injunctions obtained by DOJ Tax for the past 12 years - which is available at https://www.justice.gov/tax/program-shut-down-schemes-and-scams Simply run a simple word search “conservation easement”

2. Or directly from the Town of Palm Beach - the 1993 Special Exemption Land Use Application https://tinyurl.com/ku2jrv69