‘Professor’ Patrick Moriarty, AdSurfDaily Mainstay, Pleads Guilty In Federal Tax Case; April Sentencing Date Set
AdSurfDaily mainstay “Professor” Patrick Moriarty has pleaded guilty in federal court in Missouri to filing a false tax return, federal prosecutors said.
“The total tax loss admitted by [Moriarty] is $135,697,” prosecutors said.
Prosecutors initially brought multiple tax-fraud counts against Moriarty, saying in March 2009 that he had filed false returns for the years 2002, 2003, 2004 and 2005. He pleaded guilty to the 2003 count, and faces a maximum sentence of three years in prison and a fine of up to $250,000.
Moriarty’s trial had been set to get under way this week, but he entered a plea instead. Prior to trial, prosecutors said they had “voluminous†evidence, including seven 4-inch binders of records and records from an unspecified casino.
Moriarty entered the plea before U.S. District Judge Jean C. Hamilton of the Eastern District of Missouri, according to Acting U.S. Attorney Michael W. Reap.
Along with members of the Pro-AdSurfDaily Surf’s Up forum, Moriarty formed a nonprofit organization known as ASD Members International (ASDMI) in October 2008. Among ASDMI’s claims was that it would litigate against the government in the ASD case, even if the government was behaving legally.
At least 167 ASD members gave money to ASDMI, but no litigation ever was filed. ASDMI disbanded in January 2009, less than three months after organizing.
Records showed that Moriarty, who professed tax expertise, once started a nonprofit in the name of a Missouri man accused of murdering a woman in cold blood and shooting a police officer four times.
Moriarty, who once sold fake academic degrees on eBay, explaining they were gag gifts, used the title “Rev†and purported to be the “minister†of the Universal Life Church (ULC) of Troy, Mo. He listed his qualifications as a Ph.D. and a D.D., and noted he also is an accountant and “Tax Return Specialist.â€
The credentials were listed on a church-provided website, which included a link by Moriarty to MLM opportunities.
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.
Moriarty advanced the legal theories of Curtis Richmond in the ASD case. Among Richmond assertions were that prosecutors were guilty of interference with commerce for disrupting ASD’s operations.
Dubbed a “hero” on Surf’s Up, Richmond is associated with a Utah “Indian” tribe a federal judge ruled a sham in a separate case. Public officials successfully sued Richmond and other “tribe” members under federal mail fraud and racketeering statutes, saying they had been targeted in a vexatious legal campaign that resulted in a bogus judgments for spectacular sums being placed against the officials.
A bogus judgment of $250 million was placed against a local prosecutor in the Utah case.
Richmond signed a bogus “arbitration” award of more than $300,000 against a family-services worker, according to court records.
Moriarty and Surf’s Up led a letter-writing campaign to Sen. Patrick Leahy, chairman of the Senate Judiciary Committee. The campaign sought Leahy’s support in advocating for ASD, an alleged Ponzi scheme, and sought the Senate’s help in investigating the ASD prosecutors.
Prior to his Senate career, Leahy had been named one of the top three local prosecutors in the United States. Even as Moriarty and Surf’s Up members were writing letters, Leahy was calling for U.S. fraud laws to be strengthened.
See this story from February 2009 about the Moriarty/Surf’s Up letter-writing campaign to Leahy. In a letter to Leahy, Moriarty claimed that “[o]ver 50 individual and notarized DEMAND[S] FOR LEGAL EVIDENCE were sent to Jeffrey Taylor, US Attorney; William Cowden, Assistant US Attorney; and Roy Dotson, Special Agent, US Secret Service.â€
I remember when the “good professor” posted on the Surf’s Up forum his legal interprettion in defense of Andy and the forfeiture being illegal. Seminole Girl ate his lunch. Took each of his points and totally destroyed them. Asked for the “good professor” to respond and show his proof of his statements. Seminole Girl was attacked mercilessly for having the audacity to challenge a strong supporter of ASD and Andy. That’s all the proof they needed and to take her comments elsewhere.
I also remember when this news broke they claimed that he would win in court just as Andy and ASD would win in court, and again it was the ‘evil’ government who was the criminal.
I even asked the good “professor” to prove his credentials of his being a professor and was also attacked mercilessly like Seminole Girl was, as they didn’t really care or want to know. All that mattered to them was he as a great defender of Andy and ASD. Even their nonprofit was not an official filing with the Feds, but that didn’t matter to those who donated to their cause. I bet it does now when they file their taxes.
In one way it is too bad the Surf’s Up forum is no longer, because it would have been most interesting to read the comments of this turn of events. I am sure it would have been entertaining reading.
At least he had the sense to plead when he saw the mountain of evidence against him, unlike Andy. Seems Patrick liked to toss around a lot of titles that he had never earned, but the faithful on the Surf’s Up forum bought it hook, line and sinker; and worse didn’t care. I wonder how many of his tax clients are now sweating bullets about his “expert tax advice?”
He can now join the Fraternity of Felons which was ASD. If Andy ever starts a new scam, Moriarty now will have the credentials, like Fava and Busby.
[…] who was indicted in March 2009 for filing tax returns, now has entered a guilty plea in the tax case. He was a co-founder of — along with members of Surf’s Up — of […]
The ‘Professor’ is likely an expert in many subjects, at least according to him. Now we all know how we can take his advice with regards to taxes. I had many tax discussons with him in the forum and was eventually told to ‘let up’ because he has cancer. Well, I am very sensitive to people with cancer since it has affected two members of my family. On the other hand, I don’t think that having cancer is a good excuse for attempting to provide bad tax advice. Apprently, the IRS agrees.
The ‘Professor’ is likely an expert in many subjects, at least according to him. Now we all know how we can take his advice with regards to taxes. I had many tax discussons with him in the forum and was eventually told to ‘let up’ because he has cancer. Well, I am very sensitive to people with cancer since it has affected two members of my family. On the other hand, I don’t think that having cancer is a good excuse for attempting to provide bad tax advice. Apparently, the IRS agrees.
I don’t know if it makes any difference, but the DD is considered an ‘honorary’ degree. Still doesn’t change his nonsense though. Certainly not for the bad tax advice.