Department of Justice Seal Department of Justice
FOR IMMEDIATE RELEASE
FRIDAY, FEBRUARY 28, 2003
WWW.USDOJ.GOV
TAX
(202) 514-2007
TDD (202) 514-1888

FEDERAL COURT IN TAMPA ENJOINS TAX SCAM PROMOTER

Florida Man Promoted a Fraudulent "Section 861" Scheme

WASHINGTON, D.C. - A federal court in Tampa yesterday ordered David Bosset of Spring Hill, Fla., to stop promoting a fraudulent tax scheme. The permanent injunction bars Bosset from promoting the frivolous "Section 861"argument (named after the tax code provision it misinterprets). Bosset had falsely claimed that Section 861 of the Internal Revenue Code exempted from federal income taxes persons with U.S.-source income. Bosset also must contact clients and inform them of the injunction.

In the permanent injunction order, the court stated that in promoting the scheme Bosset made "false or fraudulent statements." The court last March had entered a preliminary injunction against Bosset.

"People who market fraudulent tax scams are in the business of swindling the public," said Eileen J. O'Connor, Assistant Attorney General in charge of the Justice Department's Tax Division.

Information on the preliminary injunction entered against Bossett can be found online at http://www.usdoj.gov/tax/prtax/txdv02184.htm.

Federal courts have enjoined five other "Section 861" tax scam promoters in other cases. Press releases concerning these cases are available at the Justice Department's website at:

http://www.usdoj.gov/tax/prtax/txdv02055.htm,

http://www.usdoj.gov/tax/prtax/txdv02352.htm,

http://www.usdoj.gov/tax/prtax/txdv03036.htm, and

http://www.usdoj.gov/tax/prtax/txdv03015.htm.

# # #

03-128