These were posted a few days ago also.
K.new information for everyone. More to come befor the 8th.
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WISCONSIN
UNITED STATES OF AMERICA,
Plaintiff,
v. Case No. 06-CR-320
DAVID R. OLOFSON,
Defendant.
DEFENDANT’S MEMORANDUM IN SUPPORT OF MOTION TO COMPEL
DISCLOSURE OF EVIDENCE
DAVID R. OLOFSON, by counsel, submits this memorandum in support
of his motion for the disclosure of evidence.
I. Background.
Olofson had previously requested disclosure of the SGW letter
from the government on September 25 and December 10, 2007. The government
refused to turn over the SGW letter. Accordingly, Olofson filed a motion to compel
its disclosure, along with other documents not relevant here, on December 28, 2007.
At the final pretrial conference on January 3, 2008, the Court refrained from making
any decision regarding the SGW letter until it heard back from the government as
to whether a SGW letter actually existed.
On January 7, 2008, the morning of Olofson’s trial, the Court inquired
of the government as to the existence of a SGW letter. The government asserted that
a SGW letter exists, but that it did not believe that the SGW letter was discoverable
because, according to the Bureau of Alcohol, Tobacco and Firearms (BATF), it
contained privileged tax return information and was therefore protected under 26
U.S.C. § 6103. Moreover, the government contended that in any event the SGW
letter was not exculpatory. Based upon the BATF’s representations, which were
made through the government that the SGW letter contained return information, the
Court denied Olofson’s motion to compel its disclosure. Olofson proceeded to trial
and was found guilty of transferring a machine gun by a jury on January 8, 2008.
II. Argument.
Any correspondence from the BATF to SGW/Olympic Arms regarding
the use of M-16 parts in its AR-15 rifles is not privileged return information as that
term is defined in 26 U.S.C. § 6103 and is therefore discoverable. Moreover, the
SGW letter is discoverable because it directly contradicts the government’s theory
during the pendency of this case that because Olofson’s AR-15 contained the
following M-16 parts, it qualified as a machine gun: a M-16 trigger, hammer,
1Olofson has never seen a copy of the SGW letter. The information
regarding its contents comes from the recollection of Bob Schuetzen, owner of
SGW/Olympic Arms. Schuetzen’s original letter from the BATF was destroyed
in a fire a number of years ago.
disconnector and selector. Accordingly, the SGW letter is material to the issue of
guilt or innocence and is discoverable under Brady v. Maryland, 373 U.S. 83 (1963).
A. Return Information.
For the purposes of 26 U.S.C. § 6103, a return is any tax or information
return that is required by, or provided for, or permitted under Title 26, which is filed
with the Secretary by, on behalf of, or with respect to any person. 26 U.S.C. §
6103(b)(1); Ryan v. Bureau of Alcohol Tobacco and Firearms,715 F.2d 644, 646 (D.C. Cir.
1983). “A ‘tax return’ is a return filed by the person liable for the tax to which the
return information relates.” Ryan, 715 F.2d at 647, FN4. Return information
includes, among other things, a taxpayer’s identity, amount of his income, assets
and liabilities if they are received by, recorded by, prepared by, furnished to or
collected by the Secretary with respect to a return. 26 U.S.C. § 6103(b)(2)(A); Ryan,
715 F.2d at 646. According to Ryan, the proper test to determine whether something
is return information is to look to the formality of the document and the
standardized requirement of its filing. Id. at 647.
Under the standard created by then Judge Scalia of the D.C. Circuit, the
SGW letter is clearly not return information. The document(s) in question1 were
generated by the BATF and address BATF’s concern regarding SGW/Olympic
Arm’s use of M-16 parts in its AR-15 rifles and malfunctions that may be occurring
because of the use of M-16 internal parts; the documents were not filed by the
taxpayer. Nor were the documents generated to protect or regulate revenue streams
or assess liability regarding a particular taxpayer. Instead, the correspondence
issued from the BATF in response to safety concerns about SGW/Olympic Arms
AR-15 rifles. Because the SGW letter is not a return as defined in § 6103, the contents
of the letter are not return information and are not protected from disclosure under
the statute.
B. BATF Memorandum.
Not only does the BATF’s position mistake the controlling law with
regard to the § 6103 privilege, but its own internal policy on the subject contradicts
its position. Olofson has been made aware of an internal BATF memorandum that
discusses the sort of information that the BATF collects that should be considered
return information.
The BATF memorandum at issue is BATF memorandum number 22889,
which is dated August 18, 1980.2 The memorandum discusses whether the
information listed on NFA transfer cards is protected under 26 U.S.C. § 6103 in
response to a request for disclosure pursuant to the Freedom of Information Act
(FOIA). The BATF memorandum opines that the only the name the transferee on
the NFA transfer form is return information because the transferee may be subject
to tax or liabilities based upon the transfer. All other information on the NFA
transfer forms would be discoverable under the FOIA. Because the SGW letter does
not discuss the transfer of firearm or registration of firearm under the NFA, under
BATF policy, the SGW letter does not contain return information for the purposes
of 26 U.S.C. § 6103 and it is discoverable under the statute.
C. Brady v. Maryland, 373 U.S. 83 (1963).
Through the entire pendency of this case, the government has
maintained that it is the presence of internal M-16 parts in Olofson’s AR-15 that
make it a machine gun. See, e.g., Government’s Response to Defendant’s Motion for
Judgment of Acquittal at 3 FN1, Docket No. 80. Upon information and belief, the
SGW letter directly contradicts the government’s assertion regarding the four
internal M-16 parts. As such, that information is material to the issue of guilt and
is discoverable under Brady.
III. Conclusion.
WHEREFORE, David R. Olofson, by counsel, respectfully requests that
the Court grant his motion to compel the disclosure of copy of any and all
correspondence from the BATF to SGW/Olympic Arms or concerning
SGW/Olympic Arms’ use of M-16 parts in the production of its AR-15 type weapons
between 1980 and 1990, particularly the use of M-16 triggers, hammers,
disconnectors and selectors.
Dated at Milwaukee, Wisconsin, May 1, 2008.
Respectfully submitted,
s/ Brian T. Fahl
Brian T. Fahl, Wis. Bar #1043244
Counsel for Defendant