Dear Governor,

The State is in serious financial trouble, yet millions of dollars of unpaid and unreported taxes remain uncollected.    Please allow me to explain.     If you and I get together and we rob the neighborhood Bank our obtaining these funds is a taxable event not only under Federal law, but State law.     Our liability is joint and several.   Thus, if the IRS does not collect the taxes due from me, they do collect it from you.   Of course if the money is returned we are entitled to a deduction for the return; however, we must file, report the gain and claim the deduction.

Yes, I understand that it is impractical to try to collect from a felon who is sentenced to jail for decades; however, in the elder cleansing scenario, i.e. the railroading of a senior citizen (or disabled person) into an illegal and/or ultra vires guardianship, isolating the individual and depriving the said citizen of their human, liberty and property rights so as to redistribute to the guardian for profit and those acting in concert with the said guardian we are talking about individuals who have the wherewithal to pay the taxes due in full.

Taking the Mary Sykes 09 P 4585 (Circuit Court of Cook County, Illinois) we have every element of an abusive guardianship complete with all the elements of elder cleansing.    We start with a petition that is insufficient as a matter of law in that it fails to make the required disclosures and was filed in Cook County when the Court, the two guardian ad litem, the Judge et al had all been informed that Mary had been spirited out of the county.     There was no honest attempt to obtain jurisdiction.   The 755 ILCS 5/11a – 10 summons was never served on Mary Sykes.   Worse yet, whatever summons placed with the Sheriff was not intended to be served as knowing that Mary Was not in Cook County, the Sheriff was directed to serve summons in Cook County.   To carry the facade to absurdity the guardian made application for a special process server well knowing that Mary was secreted in the petitioner (guardian)’s home in DuPage County.    Guardian ad Litem Cynthia Farenga even informed Judge Connors (the presiding judge in the case) of this fact.     755 ILCS 5/11a -10 requires service of a particular form summons on the alleged disabled person at least 14 days prior to a hearing on the competency of the disabled person.     As this was not done, jurisdiction was never obtained by the Circuit Court of Cook County.

As a guardianship by its nature is an invasion of Constitutional Rights guaranteed by the Bill of Rights and the Illinois Constitution care has to be taken so that the Rights of a citizen are not compromised.    Thus, 755 ILCS 5/11a – 3 and in particular 3(b) provides the guardianship is limited to the services that the individual actually needs in order to enjoy the benefits of American Citizenship.     Put another way, the Americans With Disabilities Act provides for the State or provider to do what is necessary to make a reasonable accommodation.    The Rule of Law therefore is designed to protect the alleged disabled person from an unnecessary intrusion on his/her rights and/or a guardianship in which the guardian has overbroad powers or the ability to infringe on the alleged disabled persons rights or property.

Pursuant to statue the disabled person is entitled to be proven to be incompetent by clear and convincing evidence and further it must be determined that the individual is indeed incompetent and to what, if any, extent.    As noted on the MaryGSykes. Com website videos Mary was not incompetent.    She knew the nature and extent of her property (and did her own banking), determined that her older daughter who petitioned to be plenary guardian had found before it went missing $4000.00 from Mary’s bank account Etc.       To protect against exactly what happened the Supreme Court of Illinois has ruled pursuant to 755 ILCS 5/11a – 10(b) that it is jurisdictional that the nearest (closest) relatives of the alleged disabled person receive 14 days’ notice prior to a hearing on incompetency.

Of course, there was no hearing on incompetency and no 14 days prior notice.     Incompetency was ascertained without a scintilla of evidence being presented or required.    An agreement between the two guardian ad litem (Cynthia Farenga and Adam Stern) and the attorney for the proposed guardianship produced an order that was rubber stamped by Judge Connors.   As all these individuals have been engaged in guardianship matters for many years there is no doubt that their actions were in concert and intentional – and they knew or should have known of the jurisdictional infirmity.

Shortly after the clearly ultra vires and sans jurisdiction creation of the guardianship for profit, Mary’s safety deposit box was breached and about a million dollars in gold coins were removed and never inventoried.    This event is a taxable event and like the Bank robbery in my example each of the participants in this robbery of Mary Sykes’ safety deposit box has joint and several liability for the Federal and State Income taxes due.     As the theft occurred in 2009, the gain had to be reported on the Illinois and Federal income tax return for the year 2009 filed in 2010.     (If not reported the statute of limitation does not run until it is reported.)

Let us go a bit further.    Similarly money belonging to Mary was removed from a mattress and valuable antiques were liquidated though never inventoried.    The illegal and ultra vires guardianship made these acquisitions to be also taxable events.    The doctrine of constructive receipt made the reporting year 2009.    The younger daughter of Mary Sykes and other relatives who have knowledge of these values estimate the value at over ½ million dollars.       Recently Mary’s dwelling – which had been previously appraised at approximately $700,000 was ultra vires sold off in what is believed to be a friendly sale for approximately $230,000.00.     The ½ million soon to be realized profit is also ordinary income though it is expected that through anticipated mesne sales the ½ million dollars will be obtained by the miscreants and claimed as a ½ million dollar capital gain.     This anticipated fraud has not occurred yet; however, the theft of the title to real estate should be by the doctrine of constructive receipt relate back to 2009 as ordinary income.

As this is not an isolated event and the very same scenario has arisen in other guardianships for profit in Illinois it is apparent that the tax evasion occurring is wide spread and if the taxes collected were to reach the treasury both the Federal and State would have much more money to pay down pension debt and other fiscal problems of the State.     No new taxes need by imposed on the citizens of the State of Illinois or the United States of America.     All that has to be done is to collect the taxes that the political and judicial elite owe from their endeavors into ‘elder cleansing.’

18 USCA 371 and State Conspiracy laws were enacted to give Johncomelatelys to share in the liability jointly and severally.     Because of the political sensitivity of the guardianship for profit/elder cleansing scenario Jerome Larkin and certain attorneys at the Lawyer Disciplinary Board (in Illinois the Attorney Registration and Disciplinary commission) have taken it upon themselves to join in the 18 USCA 242, 18 USCA 4, 42 USCA 12203 violations pursuant to 18 USCA 371 and 18 USCA 1341 to assault the First Amendment and Title one of the Illinois Constitution.     As the law no longer distinguishes between Accessories before, during, or after the fact (18 USCA 371) it is respectfully suggested that the attempts to silence reports by myself, Ms. Dension and others to law enforcement (18 USCA 4) make Mr. Larkin and those he acted in concert with equally liable for the State and Federal Income taxes due.