BREAKING NEWS: ‘Professor’ Patrick Moriarty Indicted On Tax Charges; ASD Mainstay Simultaneously Battles Cancer

UPDATED 3:39 P.M. EDT (U.S.A.) “Professor” Patrick Moriarty has been indicted on federal tax charges. Parts of the indictment in U.S. District Court for the Eastern District of Missouri were filed under seal March 19.

A redacted True Bill charged Moriarty with filing false income-tax returns for the tax years 2002, 2003, 2004 and 2005. In court filings, prosecutors identified him as the owner of PCM Enterprises.

If convicted on all counts, Moriarty would face up to 12 years in prison and a fine of up to $1 million. Moriarty is suffering from cancer. The court is aware of his condition and has been flexible in scheduling proceedings. A Nov. 2 trial date has been set. The charges are felonies.

Assistant Federal Public Defender Thomas F. Flynn, Moriarty’s attorney, described the litigation as “a complex tax fraud case involving allegedly fraudulent returns.”

Moriarty, who fashioned a theory in the AdSurfDaily case that the government was interfering with commerce and espoused the legal theories of Curtis Richmond, was arrested March 24 and is free on recognizance bond.

Richmond is a member of a sham Utah Indian tribe known for filing vexatious litigation, including litigation that resulted in a successful counter-suit brought by Utah public officials under federal racketeering statutes. Although not a lawyer, Richmond holds the unusual distinction of having been banned from the practice of law in Colorado.

Moriarty Allegations

Prosecutors said Moriarty underreported his income by an unspecified amount for the tax year 2002; claimed a false deduction of $30,000 for “legal fees” for the tax year 2003; and claimed a false amount of $23,533 withheld for the tax year 2004 and a false amount of $23,433 withheld for the tax year 2005.

The state of Missouri dissolved PCM Enterprises in 2005 because Moriarty did not file an annual report, records show. The company’s website now resolves to a free hosting domain at tripod.com.

Moriarty, who once sold fake academic degrees on eBay, explaining they were gag gifts, uses the title “Rev” and purports to be the “minister” of the Universal Life Church (ULC) of Troy, Mo. He lists his qualifications as a Ph.D. and a D.D., and notes he also is an accountant and “Tax Return Specialist.”

The credentials are listed on a church-provided website, which includes a link by Moriarty to MLM opportunities at the tripod.com page.

ULC has been the subject of controversy. The church ordains up to 10,000 individuals per month, without charging a fee or holding any classes. Advanced degrees can be obtained for as little as $29.95 with little academic effort, according to ULC’s Wikipedia entry.

About the Author

39 Responses to “BREAKING NEWS: ‘Professor’ Patrick Moriarty Indicted On Tax Charges; ASD Mainstay Simultaneously Battles Cancer”

  1. Hi, Patrick;

    At the risk of being perceived as kicking a man when he’s down (with cancer, that is), this development is not at all surprising. Early on when he became a part of the ASD story I thought Moriarty was “on the fringe”.

    His claim to be a professor, for example, seemed far-fetched. The marketing of fake degrees online diminished his credibility and his promotion of the “Curtis Richmond” approach to legal issues removed all doubt. The ULC connection is just icing on the cake.

    I really hope he can overcome the cancer, but in my humble opinion sympathy over that issue shouldn’t preclude his being held accountable for his sham business activities and/or tax evasion.

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  2. “Parts of the indictment in U.S. District Court for the Eastern District of Missouri were filed under seal March 19.”

    As I recall, that is around the time that Steve Watt removed Moriarty’s link from the joyluckclub website although he has since reinstated it. Did Watt know something and was running scared in case he got caught up in it?

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  3. Oh dear, of dear,

    There should be a few red faces on Surf’s Up, after the passionate defence the Mods always put up to any questions about the Prof – together with matching deletions.

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  4. He was arrested on March 24th, so someone refresh my memory, is that before he started filing motions in the ASD case?
    I see he’s not going to attempt to practice law in his own criminal case. I guess even kooks know to get sane when it’s you own backside on the line.

    So, looks like there will soon be an empty chair of honor at the local Arbys.

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  5. Oh, forgot to mention, looks like Patrick, like convicted felon Bob Guenther isn’t quite so anti government when they need a public defender…I’m sure the irony is lost on them.

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  6. I noticed in the Universal Life Church, he claims he provides Karma Restoration. Kind of makes you wonder if Karma finally caught up with him? But it is nice to know that he can restore his Karma.

    I wonder if the state of Missouri will also chage him with running a business that was not licensed and registered with the state? After all he was claiming he was a tax return specialist. Guess he didn’t “specialize” on his own returns. Bet all his clients he provided tax return advice on are sleeping really well with this news.

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  7. Quote from Pistol below:

    “As I recall, that is around the time that Steve Watt removed Moriarty’s link from the joyluckclub website although he has since reinstated it. Did Watt know something and was running scared in case he got caught up in it?”

    Pistol,

    Your recall is very good!

    Instead of trying to read in between the lines all the time and come up with brilliant deductions, let me save you some time. Patrick called me up on the phone, and told me he was feeling ill and was going to remove his domain name: pcmenterprises.com

    Being quick on my feet, I removed all the links pointing to the domain. There’s more Pistol! A few weeks had passed, and Patrick used a free service called, “Tripod.” Are next conversation with him I asked him if he would like me to show his links. He said yes, and I posted them…

    So in a nutshell pistol.. I removed the links the first time so people wouldn’t get a blank page, and I placed the new links up when he switched over to a free server…

    Was I running scared? I wasn’t too scared. I’ve worked with posting many links before and try not to let the pressure of HTML links burden me too much.. I just try and get it over as fast as I can..

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  8. Funny how he claims he’s a “Tax Return Specialist”. I hope he goes down for this, cancer or no cancer.

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  9. Atlanta Private Investigator: Funny how he claims he’s a “Tax Return Specialist”. I hope he goes down for this, cancer or no cancer.

    I hope he takes Watt, McIntyre and a few others with him.

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  10. PIstol,

    If you ever get to Port Charlotte, please stop by my house so I can show you some Southern Hospitality. I hope you get your just rewards with all your hatred. Your a very bitter man that needs to be removed from society one way or the other..

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  11. Steve: PIstol,If you ever get to Port Charlotte, please stop by my house so I can show you some Southern Hospitality.I hope you get your just rewards with all your hatred. Your a very bitter man that needs to be removed from society one way or the other..

    Oh dear, Mr Watt seems to be issueing threats of violence again. Now, now, Steve, temper, temper, try to keep it in check or you could end up doing yourself a mischief and that would never do. tsk, tsk, tsk.

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  12. Steve: PIstol,If you ever get to Port Charlotte, please stop by my house so I can show you some Southern Hospitality.I hope you get your just rewards with all your hatred. Your a very bitter man that needs to be removed from society one way or the other..

    steve watt
    MLM Guru
    Company: No Company Entered
    Industry: MLM
    Experience: Established Business (1-3 years)
    I’m a Distributor For: Other / Not Listed

    Oh my good Gawd. MLM Guru? Bawahahahahaha

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  13. Well the Professor should have no worries about his tax issues with the IRS, because one of the flock has provided him with this link: http://www.losthorizons.com that will solve all his IRS problems.

    With Curtis Richmond and Karl Dahlstrom handling his legal defense, all he needs to do is get this group to help him with his IRS issues, and he walks. These people are scary.

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  14. Lynndel Edgington: Well the Professor should have no worries about his tax issues with the IRS, because one of the flock has provided him with this link:http://www.losthorizons.com that will solve all his IRS problems.With Curtis Richmond and Karl Dahlstrom handling his legal defense, all he needs to do is get this group to help him with his IRS issues, and he walks.These people are scary.

    Hey Lynndel,

    You probably don’t have the time to research what is actually being said by Pete Hendrickson of Lost Horizons, but I will tell you that I have. And from my research the knowledge being shared is incredibly good. They are not scary people and I have actual tax returns and IRS transcripts which do back up the knowledge that is being shared.

    Pete would be the first to renounce people like Karl & Curtis. In fact Pete is all about the true Rule of Law.

    I think your lumping the Lost Horizons group with these known scammers is a bit unfair and unfounded.

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  15. Joe: I think your lumping the Lost Horizons group with these known scammers is a bit unfair and unfounded.

    Hi Joe;

    To minimize the possibility of diverting this thread from its original subject I won’t make a comment about your post. those who might want to know more about the validity of Lynn’s post can check this link:
    http://www.quatloos.com/Q-Forum/viewtopic.php?f=8&t=3727

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  16. What is really scary, Joe, is that there are people out and about, like yourself, who actually believe the claptrap trotted out by these lunatics. Did you know the moon is made of cheese?

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  17. Peter E. Hendrickson is a tax protester who pled guilty to reduced charges for his role in a
    conspiracy to place a firebomb in a post office bin as a tax protest, which resulted in injuries to a
    postal worker and a bystander. See United States v. Scarborough, 43 F.3d 1021, 1023 (6th Cir.
    1994).

    So much for the true Rule of Law, eh? I don’t suppose the postal worker and bystander were too impressed at the time.

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  18. Pat Dunn:

    Joe: I think your lumping the Lost Horizons group with these known scammers is a bit unfair and unfounded.

    Hi Joe;To minimize the possibility of diverting this thread from its original subject I won’t make a comment about your post. those who might want to know more about the validity of Lynn’s post can check this link:
    http://www.quatloos.com/Q-Forum/viewtopic.php?f=8&t=3727

    Hi Pat,

    How does quatloos.com become the authority when it is just another company who has a forum and the views herein are not those of Financial and Tax Fraud Education Associates, Inc.?

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  19. Pistol: What is really scary, Joe, is that there are people out and about, like yourself, who actually believe the claptrap trotted out by these lunatics. Did you know the moon is made of cheese?

    Actually Pistol the Moon, cheese, you & me are all made of the same material:

    Energy. Now you can argue all you want, but you can’t change the laws of physics.

    And yes I have actually gone back an read the statues and the court decisions that lead to many of the conclusions that one would reach by research.

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  20. If I were you, Joe, I would try going back and reading the statutes rather than the statues. You might learn a little bit more. I think you might find there is not a lot of reading material on statues other than the persons name, date of birth etc.

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  21. Actually, Joe, if asked, I would have said energy was a force, not a material, but then, I am not a physicist, are you?

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  22. E=MC^2 is a famous formula. It suggests that when matter is destroyed a lot of energy is released. Like in a nuclear reaction. It also suggests that matter & energy have a close relationship, but are different.

    If you don’t like the quatloos site perhaps this is more to your likening:
    http://tpgurus.wikidot.com/peter-hendrickson
    It has the info posted by Pistol, with more references.
    Also: http://rationalwiki.com/wiki/Peter_Hendrickson

    Every single one of Hendrickson’s arguments has been rejected by the courts and people who follow his methods are lucky if they only wind up losing everything they own, while others wind up spending years in jail.

    Tarring Peter Hendrickson with the Curtis-Richmond-Karl-Dahlstrom-Arby-Indians brush seems to be entirely appropriate.

    Still don’t like those links?
    http://www.websupp.org/data/NDCA/5:06-mc-80094-5-NDCA.pdf

    And from here: http://www.dailypaul.com/node/73306
    It appears that Hendrickson has mentioned the Liberty Dollar several times. Does anyone need reminding how that one panned out?

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  23. Pistol: Actually, Joe, if asked, I would have said energy was a force, not a material, but then, I am not a physicist, are you?

    No Pistol I am not a physicist.

    Force is usually attributed to a form of energy and all energy that is known can explain all natural phenomena. Material would fit in the category of natural phenomena. But then, how science is taught in school I can see how you would be confused.

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  24. Joe: Hi Pat,
    How does quatloos.com become the authority when it is just another company who has a forum and the views herein are not those of Financial and Tax Fraud Education Associates, Inc.?

    Hi again, Joe;

    I’m a bit confused by your question. At no point did I say QUATLOOS.COM was an authority. Quatloos.com in this case is the messenger, but the CITATIONS are the authority involved.

    What I did was link to a post on that forum that lists some court cases involving Hendrickson’s claims that have made their way through the legal system. To the best of my knowledge, none have prevailed in court, and the CITATIONS can be found at the link provided previously.

    Thus, your statement to Lynn Edgington, “I think your lumping the Lost Horizons group with these known scammers is a bit unfair and unfounded.” holds no water. Since Hendrickson is, effectively, Lost Horizons, he and that forum fall into the same realm as the other scammers, for he continues to espouse his theories and sell his book in spite of many legal defeats racked up so far by those who have been victims of his scam. At great cost to them, by the way.

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  25. No, Joe, I am confused by your incoherent babbling. I do not wish to be unkind but I don’t think you have a clue about anything much at all. Sorry.

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  26. My head hurts……force is not a form of energy. They are related by integration…. Additionally, not all observed phenomenon are explainable….. I was actually taught sceince in school, and they at least learnt me that much.

    Joe:

    Pistol: Actually, Joe, if asked, I would have said energy was a force, not a material, but then, I am not a physicist, are you?

    No Pistol I am not a physicist. Force is usually attributed to a form of energy and all energy that is known can explain all natural phenomena. Material would fit in the category of natural phenomena. But then, how science is taught in school I can see how you would be confused.

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  27. In physics, energy (from the Greek ἐνέργεια – energeia, “activity, operation”, from ἐνεργός – energos, “active, working”[1]) is a scalar physical quantity that describes the amount of work that can be performed by a force, an attribute of objects and systems that is subject to a conservation law. Eight different forms of energy exist to explain all known natural phenomena. These forms include (but are not limited to) kinetic, potential, thermal, gravitational, sound, light, elastic, and electromagnetic energy. The forms of energy are often named after a related force.

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  28. Entertained: My head hurts……force is not a form of energy.They are related by integration…. Additionally, not all observed phenomenon are explainable….. I was actually taught sceince in school, and they at least learnt me that much.

    Joe:

    Pistol: Actually, Joe, if asked, I would have said energy was a force, not a material, but then, I am not a physicist, are you?

    No Pistol I am not a physicist. Force is usually attributed to a form of energy and all energy that is known can explain all natural phenomena. Material would fit in the category of natural phenomena. But then, how science is taught in school I can see how you would be confused.

    Hey Entertained,

    I did not say all phenomena, I said “natural phenomena”.

    I did not say that force is a form of energy, I said that force is usually attributed to a form of energy.

    Entertained, your better than that. 8>))

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  29. Pistol: In physics, energy (from the Greek ἐνέργεια – energeia, “activity, operation”, from ἐνεργός – energos, “active, working”[1]) is a scalar physical quantity that describes the amount of work that can be performed by a force, an attribute of objects and systems that is subject to a conservation law. Eight different forms of energy exist to explain all known natural phenomena. These forms include (but are not limited to) kinetic, potential, thermal, gravitational, sound, light, elastic, and electromagnetic energy. The forms of energy are often named after a related force.

    Ah Pistol,

    Straight from Wikipedia, real nice.

    I do not wish to be unkind but I don’t think you have a clue about anything much at all. Sorry.

    In the big scheme of all things, who has the absolute truth to anything at all. It is all observed through a set of filters, not recorded as it exists.

    And no need to be sorry, you speak your mind, nothing wrong with that. 8>))

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  30. Pat Dunn:

    Joe: Hi Pat,
    How does quatloos.com become the authority when it is just another company who has a forum and the views herein are not those of Financial and Tax Fraud Education Associates, Inc.?

    Hi again, Joe;I’m a bit confused by your question. At no point did I say QUATLOOS.COM was an authority. Quatloos.com in this case is the messenger, but the CITATIONS are the authority involved.What I did was link to a post on that forum that lists some court cases involving Hendrickson’s claims that have made their way through the legal system. To the best of my knowledge, none have prevailed in court, and the CITATIONS can be found at the link provided previously.Thus, your statement to Lynn Edgington, “I think your lumping the Lost Horizons group with these known scammers is a bit unfair and unfounded.” holds no water. Since Hendrickson is, effectively, Lost Horizons, he and that forum fall into the same realm as the other scammers, for he continues to espouse his theories and sell his book in spite of many legal defeats racked up so far by those who have been victims of his scam. At great cost to them, by the way.

    Hi Pat,

    My bad assumption there, you are correct in that you did not say Quat was the authority.

    And I don’t see any of the cases against Pete at the link you posted. 8>))

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  31. Hi again, Joe;

    I have no idea why the link didn’t show the cases for you, but here’s a copy & paste of the relevant portion of the post to which I linked:

    “Cases involving Pete Hendrickson’s scam
    by Demosthenes on Thu Feb 05, 2009 5:56 pm

    Patrick Mooney Tax Court Case:
    http://www.cheatingfrenzy.com/mooney1.pdf
    Result: Patrick lost and was sanctioned $1,000

    Patrick Mooney Appellate Court:
    http://www.cheatingfrenzy.com/mooney2.pdf
    Result: The Appeals Court affirmed Tax Court’s decision

    Donald Gray District Court Permanent Injunction:
    http://www.cheatingfrenzy.com/gray1.pdf
    Result: Gray was permanently enjoined from filing Hendrickson-type refunds/returns

    Beverly J. Hill District Court Permanent Injunction:
    http://www.cheatingfrenzy.com/hill203.pdf
    Result: Hill was permanently enjoined from filing Hendrickson-type refunds/returns

    Beverly J. Hill Appellate Court:
    http://www.cheatingfrenzy.com/hill208.pdf
    Result: Permanent injunction affirmed

    Sharon K. Artman DIstrict Court case:
    http://www.cheatingfrenzy.com/artman5.pdf
    Result: repaid $8,597.39 in 2006, and accused the government of being at fault because they trusted her CtC amended returns

    Michael J. Dowling District Court case:
    http://www.cheatingfrenzy.com/dowling14.pdf
    Result: repaid back his $26,520 refund plus interest plus a $500 frivolous filing penalty in 2006

    Joy M. Ferguson District Court case:
    http://www.cheatingfrenzy.com/ferguson50.pdf
    Result: repaid $4,753 plus interest in 2008 via garnishment

    Melvin L. Gerstenkorn District Court case:
    http://www.cheatingfrenzy.com/gerston16.pdf
    Result: never responded to the DOJ’s motion for summary judgment and was ordered to repay $2,275 plus interest

    Larry B. Golson and Debra G. Golson District Court case:
    http://www.cheatingfrenzy.com/golson18.pdf
    Result: repaid $69,761 plus interest in 2006

    James A. Spitzer District Court case:
    http://www.cheatingfrenzy.com/spitzer49.pdf
    Result: ordered to repay $16,614 plus interest plus $16,285 in sanctions

    Source:
    http://www.quatloos.com/Q-Forum/viewtopic.php?f=8&t=3727

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  32. More specifically, as an example, energy is the integral over distance of the force (and as a result is scalar).

    At this juncture, dark energy is not explained by the 8 forms of energy you list, but it is fair to say that all natural phenomenon we routinely observe can be explained by the eight you mention. Dark energy manifests itself in the acceleration of the expansion of the universe in the modern (last 12 billion years or so) era as evidenced by the unexpected dimness of distant Type 1A supernovae.

    Wow, perhaps a new record for off-topic!

    Pistol: In physics, energy (from the Greek ἐνέργεια – energeia, “activity, operation”, from ἐνεργός – energos, “active, working”[1]) is a scalar physical quantity that describes the amount of work that can be performed by a force, an attribute of objects and systems that is subject to a conservation law. Eight different forms of energy exist to explain all known natural phenomena. These forms include (but are not limited to) kinetic, potential, thermal, gravitational, sound, light, elastic, and electromagnetic energy. The forms of energy are often named after a related force.

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  33. Sorry Joe,

    I inferred too much — my apologies.

    I am with Pistol though wrt the tax avoidance strategies. I believe it is in the best interest of the country for people to not avoid paying their fair share of taxes. I am happy to do so……and I believe that it is wrong to pursue the strategies espoused by Hendrickson. Methinks he has not been too successful either — given the # of people who have tried to evade paying taxes thru convoluted legal arguments, one would think that anyone who could do so, and had the secret for doing so, could quickly become a billionaire AND trigger a very, very rapid change in the tax law to close any legit loophole. I haven’t heard of any of either lately…..of course, I could be wrong!

    Joe:

    Joe:

    Hey Entertained,I did not say all phenomena, I said “natural phenomena”. I did not say that force is a form of energy, I said that force is usually attributed to a form of energy.

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  34. Pat DunnHi again, Joe;I have no idea why the link didn’t show the cases for you, >:

    It looks like Joe is splitting hairs here. I think he is trying to say that Hendrickson isn’t the actual person hauled into court in those cases, rather they are people who have used his hare-brained scheme to try to evade taxes. If everybody stopped paying taxes, where the Hell do these lunatics think the money is going to come from to build and run hospitals, schools, police forces etc. ect. Everybody is going to work for free?

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  35. Pistol,

    Only the idiots (like me) will be paying the taxes……gladly. btw, I believe you owe an apology to rabbits everywhere……

    Pistol:

    Pat DunnHi again, Joe;I have no idea why the link didn’t show the cases for you, >:

    It looks like Joe is splitting hairs here. I think he is trying to say that Hendrickson isn’t the actual person hauled into court in those cases, rather they are people who have used his hare-brained scheme to try to evade taxes. If everybody stopped paying taxes, where the Hell do these lunatics think the money is going to come from to build and run hospitals, schools, police forces etc. ect. Everybody is going to work for free?

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  36. Pistol: If everybody stopped paying taxes, where the Hell do these lunatics think the money is going to come from to build and run hospitals, schools, police forces etc. ect. Everybody is going to work for free?

    While I hate to drag this off topic again, I thought it might interest some to point out that, in Festa-Land at least, tax payers do not necessarily fund the building of schools & hospitals. These are often built using the Public Private Partnership
    http://www.unison.org.uk/pfi/
    I get the impression that PPP/PPI/PFI is a bureaucratic monstrosity that may not be good value for the tax payer. Also, the police & fire services are funded by the council tax which may or may not be a fair tax.
    What is funded by (income) tax payers is defence (several £Mil spent on paintings, chairs, plasma screens at MOD head quarters), the NHS (several £Mil spent on IT systems which do not work, and probably never will), and the small matter of MP’s expenses, amongst other things.

    It is right and proper that everyone should pay the taxes they are due. It is also right and proper that those who spend tax payer money should spend it wisely.

    While there may be legal ways to reduce a tax bill, the legal methods spouted by the likes of Hendrickson have the same merits as those used by the Arby Indians.

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  37. Tony H:

    <P I thought it might interest some to point out that, in Festa-Land at least, tax payers do not necessarily fund the building of schools & hospitals. These are often built using the Public Private Partnershiphttp://www.unison.org.uk/pfi/</A

    As you know well, Hancock, what I was saying was that if everybody stopped paying taxes, of any kind, everything would stop. The country would grind to a halt. Tell me I am wrong.

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  38. Pistol:

    Tony H:

    <P I thought it might interest some to point out that, in Festa-Land at least, tax payers do not necessarily fund the building of schools & hospitals. These are often built using the Public Private Partnershiphttp://www.unison.org.uk/pfi/&lt;/A

    As you know well, Hancock, what I was saying was that if everybody stopped paying taxes, of any kind, everything would stop. The country would grind to a halt. Tell me I am wrong.

    Work for free? Maybe it is possible:

    http://www.thevenusproject.com/

    Interesting concept moving from a monetary based society to a resource based society. 8>))

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