Dear
Alaskan, sick and tired of abuse & fraud by state officials? The
following “Complaint” has been filed with the IRS for
investigation.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
In
lieu of an Internal Revenue Service/Code official FORM
3949A/Information Referral, please
except the following:
Name
& Address of Taxpayers:
Flint
Hills Resources
(Subsidiary of Koch Industries)
1100 H & H
Lane
North Pole, Alaska 99705
Koch Industries, LLC
4111
East 37th
Street N
Wichita, Kansas 67220
Name
& Address Parties of Interest this Referral:
Alaska
Railroad Corporation
327 W. Ship Creek Avenue
Anchorage, Alaska
99510
Alleged
Violation of Income Tax Law:
False Exemption, Kickback.
WHO/WHAT/WHERE/WHEN/HOW
Since
2006, the Alaska Railroad(ARR) has aided and abetted what appears to
be tax fraud for another corporate entity. The Alaska Railroad is an
instrumentality of the state of Alaska, incorporated, and is exempt
from taxation. Due confidentiality its customers, the entity that the
ARR is assisting in such fraud is assumed to be Flint Hills
Resources(FHR), a subsidiary of Koch Industries(KI), as the
perpetrator this criminal activity. FHR operates a refinery in North
Pole, Alaska and utilizes the ARR to transport refined products to
and from that refinery. Since the Alaska Railroad is exempt from
taxation, it cannot enjoy the benefits of IRC §45G(Railroad Track
Maintenance Credit). Therefore, the ARR “assigns” its entire
track miles of record in Alaska(presently defined at 685-miles) as
“Qualified Track Miles” to this private entity, again assumed to
be aligned with Koch Industries. The “assignment” is allowed
under §45G, as the ARR is a Class II Railroad by definition.
Following the “assignment” the ARR then receives approximately
$4.8-Million yearly for such “assignment” allowing the
“assignee”(FHR/KI) to benefit the maximum credit allowed under
§45G, or approximately $2.4-Million(685.7 miles x $3500). The ARR
then affords this same entity an additional $2.7-Million “Transport
Credit”, negotiated as part of the “assignment” for the money
it receives for the track maintenance program, the original
$4.8-Million expenditure. This “Transport Credit” appears to be
nothing short a “kickback” that is allowing the perpetrator to
take the maximum “limit” advantage of §45G based on the ARR
track miles of record and at the same time receive an additional
transport credit that undermines the §45G program and the merits of
such, as the “kickback” in reality makes the original obligation
for maintenance fall short its intended goal and providing a tax
credit incentive based on false pretense. It is not known how the
entity(FHR/KI) reports this “Transport Credit”, if reported at
all, but it amounts to around $18-Million in “kickbacks” since
the time this scam began. It is with this correspondence as a request
that the Internal Revenue Service investigate what is presented
herein to see if this scam is nothing short a “false exemption”
with “kickback” and an attempt to harass the tax code wherein the
ARR is used as a front - due its coveted status under state as a
corporation and a ways and means for another entity to take advantage
the existing IRC through its business affiliation with the ARR. Since
the ARR receives grant money under the Federal Transportation
Authority, the seriousness this crime is elevated as such grants are
entered as “revenue” for purposes of the ARR’s financials and
that could place the U.S. Taxpayers at risk, as the “Transport
Credit” afforded the “assignee” is considered a revenue loss to
the ARR, in essence, that “Credit” could be considered paid for
by the U.S. Taxpayers. At minimum, the “assignee” should be
demanded to re-access the “Credit” afforded under §45G from 2006
through present based on the true worth the “Qualified Track
Maintenance Expense” fronted the ARR minus the “Transport Credit”
afforded by the ARR for this maintenance expense, as this
demonstrates the true merit of the §45G tax break incentive, not
initiated with an end result intent as a monetary gain “above &
beyond” as is demonstrated herein the relationship between the ARR
and the “Assignee”(FHR/KI). Note, due the already mentioned
“confidentiality” afforded the ARR through virtue its status as a
“corporation”, it is assumed that the present “assignee” and
perpetrator this fraud is FHR/KI but could very well be another ARR
customer.
Year:
2006 thru 2009 – 651
“Qualified Track Miles” assigned.
$4.6M/Yr received by ARR for
“Qualified Track Maintenance”
$2.3M/Yr “Track Maintenance
Credit” provided(50%,w/maximum at $2.3M or 651 x $3500)under IRC
§45G.
$2.6M/Yr “Transport Credit” allowed assignee(Kickback)
Year:
2010 thru 2012 – 685
“Qualified Track Miles” assigned.
$4.8M/Yr received by ARR for
“Qualified Track Maintenance”
$2.4M/Yr “Track Maintenance
Credit” provided(50%,w/maximum at $2.4M or 685 x $3500)under IRC
§45G.
$2.7M/Yr “Transport Credit” allowed assignee(Kickback)
Totals
to Date:
$32.8
received by ARR for “Qualified Track Maintenance”
$18.5
“Transport Credit” allowed to assignee(FHR/KI)
$16.4 “Track
Maintenance Credit” allowed assignee under §45G.
Information
Provider:
S.
Pam Magee
3DBB Phineas J. Whoopee Dive
Fairbanks,
Alaska
99709
Information
this referral was acquired through “public records”, research,
ARR financials and limited correspondence with personnel at the
Alaska Railroad. Efforts to acquire a copy of the “contract”
between the ARR and the “Assignee” with respect to §45G and the
“Transport Credit” negotiated was denied.