International Automated Systems (fka IAUS)

[Farmboynate]

to bad they aren't ordered to buy back every single share that people held these crooks

"DEVELOPING: A federal grand jury has indicted the perpetrators of a massive tax fraud scheme operated for years out of Millard County involving solar tax credits. Neldon and Glenda Johnson were charged with multiple counts of criminal contempt in U.S. District Court, according to an indictment filed on Wednesday. The indictment includes a recitation of multiple incidents involving the Johnsons' repeated refusal to comply with court orders during the long-running federal civil court proceedings involving the $50 million fraud the pair orchestrated and the assets they lavished on themselves and others. One contempt charge, for example, recites an incident previously reported where the couple was discovered to have dumped documents in a local trash transfer station. It's unclear as yet whether the couple has been taken into custody. Look for more details on this case's latest twist in next week's Chronicle Progress."

[scion]

"Ticker delisted"

IAUS:US
International Automated Systems Inc
COMPANY INFO
TICKER DELISTED

https://www.bloomberg.com/quote/IAUS:US returns:

[Renee]

IAUS: Court Order; All Equity Interests Cancelled.

FINRA deleted symbol:

https://otce.finra.org/otce/dailyList?viewType=Deletions

[PhunnyMunny]

I'll book my room at the Wynn!

Wow, 1400 posts. What could I possibly have had to say!?

It really does seem like a lifetime ago.

Fun times? I dont know, but I am glad that the scam of IAUS and its masters has met its fate.

And I dont wish death on anyone (most anyone) but that MD guy really was an ahole.

Your archive. Yes.

Ya know what? Fun times.

Be well TED.

[TEDennis]

Ahhhh, thanks for the signoff. I was puzzled who you might be.

RagingBull died a sudden death, but all your 1,400+ posts from the IAUS thread during 2003-2010 are still alive and well in my archive.

Those were the good ol' days, eh?

Some of the die-hards bought lenses, claimed the credit, were denied by the IRS, then petitioned the US Tax Court. Their court records are public info now. Great fun.

Still waiting for the victory party at the Wynn in Las Vegas?

From your pal MaddDawg (RIP) in his Post# 172867 on February 27, 2009:

I have a feeling there will be contracts announced next week and then we are off to the races.

Dr Doug is planning a party at the Wynn perhaps in April. There should be a lot of IAS millionaires by then.

Sure is a pretty day.

TED

[PhunnyMunny]

Oh my goodness, I had no idea. That is terrible. Terrible about MD and wife, not about the IRS and DOJ. I havent been following them in the least. Frankly, unless I mysteriously stumble upon lots of free time and an overwhelming pang of boredom, I doubt I'll be following them.

Condolences to the deceased's family and friends.

I am glad to hear that the law and authorities have in some way caught up with that scam family and their scam artist affiliates.

And TED, I am glad to see that you are still around and kicking.

Merry Christmas and Holiday Season.

-Spek

[TEDennis]

re: Is he (Shepard) still the shadiest MF'er east of the mississippi?

Nope. He's from west of the Mississippi. Utah.

Imagine that.

He was one of the ones the DOJ went after. He and Neldon, as well as Roger Freeborn (RIP).

The judge froze all their assets. Lots of stuff still going on in the legal arena.

The fiasco is discussed at:

https://www.siliconinvestor.com/subject.aspx?subjectid=3984

But, the chatter is a lot more subdued ever since the judge handed down his ruling and demanded $50 Million to be disgorged.

The Pumper Patrol has been quite silent lately.

Imagine that.

Sure is a pretty day.

TED

[TEDennis]

If you haven't been following IAUS, then you might not know the IRS came down hard on them back in Nov of 2015.

Check out: http://www.iausenergy.com

Pay particular attention to the "News History" and "Court Docs".

Also, MaddDawg and his wife were murdered in their home back in early 2012. The case is still unsolved.

Sure is a pretty day.

TED

[PhunnyMunny]

Is he still the shadiest MF'er east of the mississippi?

[PhunnyMunny]

HEY! I used to follow iaus back on raging bull. I guess maybe 1999-2003 or 4ish? I dont know exactly.

You were a hoot, and had them really pinned to the wall a few times.

I especially appreciated your reasoned insight. I recall you dabbled in proprietary web message board search algorithms.

Really, no reason other than I say IAUS and laughed, and then thought of you (oh, and sheppard and that maddawg jerkoff).

[TEDennis]

re: Does TEDennis post here?

No, I don't. Why do you ask?

TED

[TEDennis]

re: is Greg Sheppard (sp?) still affiliated with this company?

Greg Shepard is the Chief Director of Operations for RaPower3. They sell (sold) solar lenses via MLM structure.

TED

[PhunnyMunny]

Dead volume, dead board?

Anyone home?

[PhunnyMunny]

Two- Does TEDennis post here?

Thanks in advance

[PhunnyMunny]

One- is Greg Sheppard (sp?) still affiliated with this company?

[PhunnyMunny]

I have two questions, if you dont mind helping me out. Its been a while.

[scion]

23 June 2018 https://www.iaus.com/ https://www.rapower3.com/

Extracted from Doc #413 (INTERIM ORDER for Partial Injunctive Relief):

*********

IT IS HEREBY ORDERED that this notice be immediately placed on www.rapower3.com and www.rapower3.net and www.iaus.com and any other site controlled by Defendants which is used in relation to marketing of lenses:

THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH in U.S. v. RaPower-3, LLC., et al., Case No., 2:15 cv 828, has determined that tax information provided by Neldon Johnson, RaPower-3, LLC, International Automated Systems (IAUS), XSun Energy, LLC, SOLCO I LLC, Greg Shepard, and others associated with them regarding solar energy lenses is false. Tax information related to solar energy lenses must not appear on this site until further order of the court.

Defendants shall file a Declaration of Compliance, attesting that all tax related information has been removed from the websites and attaching copies of the web pages, on or before Friday June 29, 2018.

Dated June 22, 2018.

[scion]

Utah solar lens scheme a 'massive fraud,' judge saysRuling: Promised tax credits to customers were a 'hoax' and echo state's affinity fraud problem

By Amy Joi O'Donoghue @amyjoi16 Published: June 22, 2018 6:26 pm
https://www.deseretnews.com/article/900022624/utah-solar-lens-scheme-a-massive-fraud-judge-says.html

SALT LAKE CITY — A group of related companies involving the same pair of men in Utah can no longer say its solar lenses are eligible for energy tax credits after a federal judge issued a narrow injunction on Friday.

International Automated Systems, RaPower3 and Xsun Energy must pull any promotional material from the company websites if it purports tax benefits from lens purchases and also must post a notice from the U.S. District Court for Utah that any tax information on the solar lenses is false.

"The best evidence tells us there is $50 million in revenue with no productive results," said Judge David Nuffer after hearing closing arguments in a protracted trial.

"The numbers tell us this was a massive fraud to the customer and this was also a fraud on the American people who paid to operate this enterprise."

As the Deseret News was first to report in 2013, Neldon Johnson — head of International Automated Systems — has been claiming for more than a decade to be behind the development of revolutionary solar technology that, at the time, had yet to be linked to any significant energy production.

Through marketing, websites, tours and testimonials, Nuffer added that Greg Shepard with RaPower3 and Johnson created an "aura of success" for what he said ultimately was a doomed enterprise with technology that did not work, and would not work to generate any commercially viable electricity or other energy.

"It is a hoax funded by the American taxpayer by defendants' abusive advocacy of the tax laws," Nuffer said, adding, "This echoes the serious affinity fraud problem we have here in this state."

The judge will issue an expanded order that could include monetary liability imposed on the companies and the men, as well as additional restrictions regarding the lenses.

Defense attorney Denver Snuffer Jr. said his clients will appeal any court order. He had even sought dismissal of the case earlier this week.

He said the IRS is wrongly interpreting the tax code, creating an illusionary liability for his clients.

Nearly three years ago, the U.S. Department of Justice sought an injunction against Johnson, Shepard and the companies after an IRS investigation unraveled a complex scheme in which solar lenses were sold to thousands of people for a minimal down payment to claim a 30 percent federal production tax credit for a full price they didn't pay.

Customers bought the lenses for no other reason than to zero out their tax liability with the federal government and with the promise that once the lenses were producing energy, they would receive rental income, said Erin Healy Gallagher, tax attorney with the Department of Justice.

Although customers claimed the federal tax credits — which the government asserts cost the U.S. Treasury $50 million — the lenses were not eligible for the credit because they did not produce energy and were not actually placed in service, Gallagher said. There was never any rental income as well, she said.

She pointed out there were no power purchase agreements, PacifiCorp had never heard of the companies and there was no connection to the grid.

"All that we are left with is the defendants sold solar lenses. That's it," she said.

When defendants said the lenses created solar process heat, Gallagher said the defendants never identified what that solar process heat did, "other than to singe grasses or wood, or burn Greg Shepard's shoes or kill a poor bunny."

Once people purchased the lenses with a minimal down payment, Gallagher said taxpayers in many cases were directed to "pet" tax return preparers picked by the defendants who would guide them through the mechanics of claiming the credit.

Testimony from the trial revealed a review of 1,600 tax returns involving RaPower3 lenses over a three-year tax period that cost the treasury $14 million, she said.

"That's simply a snapshot."

Snuffer pointed out to the court on Friday that energy tax credit laws were explicitly written to foster innovation, experiments in technology and to advance research and development.

He said the IRS' definition of "placed in service" is that the product be placed in a condition or state of readiness and availability for a specially assigned function and that the threshold is "extremely low."

The lenses in a Delta warehouse or on poles in Millard County meet that definition, he said, because they were part of ongoing research and development in the production of concentrated solar heat.

"The government complaining about the lenses not producing electricity is like complaining a lettuce grower does not produce hamburgers," Snuffer said.

Although the IRS is not allowing RaPower3 customers to qualify for the tax credit, Snuffer said the agency is aggressive to the point of being wrong in 60 percent of the cases it brings. The disallowance, he added, "doesn't mean a thing."

"The government has not met its burden in this case of proving it was a tax scheme," he said, because there is no requirement to produce energy to get the credit.

But Gallagher said any research and development defendants claim is rooted in mystery.

"Any activity the defendants may claim as research and development, we call tinkering at best and fraud at worst," she said.

In the expanded order Nuffer will issue at a later date, it will cover the amount, if any, the defendants must return to the federal government and if the defendants' assets will be frozen.

Snuffer said the case should be dismissed.

"If you favor them, it is nothing more than tyranny," he said.

In issuing the injunction, Nuffer disagreed.

"Defendants have preyed on unsophisticated, small investors," he said. "Everyday that passes I think more people are being deceived."

The defendants have until June 29 to remove the information on tax benefits from their websites.


https://www.deseretnews.com/article/900022624/utah-solar-lens-scheme-a-massive-fraud-judge-says.html

[Diggidy]

What is it you seen first?

[Rawjazz]

I seen it first.

[scion]

Accountant defends tax returns in solar tax 'scheme' trial

By Amy Joi O'Donoghue, @amyjoi16 Published: April 20, 2018 3:23 pm
https://www.deseretnews.com/article/900016426/accountant-defends-tax-returns-in-solar-tax-scheme-trial.html

SALT LAKE CITY — A tax expert testified Friday he visited the Delta site of a purported solar energy facility, walked into a home and flipped the switch on and off, believing solar lenses were generating the power.

"I did not think it was connected to the grid," said Richard Jameson, a specialist in federal tax law who filed tax returns to the IRS on behalf of RaPower3 clients.

That company, IAUS, Neldon Johnson and Gregory Shepard are the subject of a federal complaint lodged in 2015 by the U.S. Department of Justice that alleges the business enterprise is nothing more than an "abusive tax scheme" that has cost the U.S. Treasury at least $50 million.

The case is now before U.S. District Judge David Nuffer in a trial expected to last at least two weeks. Federal prosecutors want repayment for the lost revenue due to energy tax credits and depreciation revenue they say was wrongly claimed.

They also seek to stop any further promotion of the lenses, which continues through tours of the Delta site, the company's online promises of tax credits and weekly local radio shows in which Johnson promotes the technology.

The Department of Justice asserts the lenses have never generated any power and never will.

"Defendants' solar energy scheme is clearly a complete sham. Defendants knew it was not generating income for customers for more than 10 years. Yet despite their clear knowledge that the system did not produce energy or income for customers, they continue to sell lenses, encourage customers to take purportedly related tax deductions and credits and deplete the U.S. Treasury," justice attorneys wrote in court filing.

Jameson testified Friday that he believed the home he saw at the Delta site was off grid, observing a nearby solar tower that looked to be powering a turbine producing steam.

"It was making a hole in the ground that would fry things. It was pretty hot," he said.

A cable not far from the turbine continued toward the house, he testified.

Under questioning from Department of Justice attorney Erin Hines, Jameson conceded it was only after Johnson was deposed for trial that he learned that the house was not being powered by the lenses.

According to his testimony, Jameson handled tax returns for many of the RaPower3 customers, assuring the IRS through "placed in service" letters provided by RaPower3 that the lenses met federal rules for tax credits and depreciation.

He did not personally verify they were in service, he testified, and said he had no personal knowledge that the lenses produced heat.

Jameson testified he wrote letters on behalf of RaPower3 customers to the IRS that his clients were not in the business of energy production but rather were leasing/renting tangible personal property.

Jameson took over clients from other tax preparers for RaPower3 — in one case involving a preparer who refused business from RaPower3 clients because of its entanglement with the IRS.

In testimony Friday, he said he continues to represent RaPower3 customers and claim the renewable energy tax credits.

Under cross-examination by defense attorney Denver Snuffer Jr., Jameson said he believes the lenses qualify for tax benefits because they meet federal rules that they are in use or available to use or are being used for research and development, or in advertising.

He added he believed IRS employees or customers themselves got it wrong because they kept talking about "solar panels" such as those mounted on rooftops, and not solar process heat.

"The problem I had with the IRS employees is they did not fully understand the process," he said. "They don't produce electricity, they produce solar process heat."

The Department of Justice contends that while the solar lenses may be able to concentrate solar radiation sufficient to set wood smoldering, that alone is not sufficient to generate "solar process heat" — heat from the sun which accomplishes some useful function or application, according to court filings.

https://www.deseretnews.com/article/900016426/accountant-defends-tax-returns-in-solar-tax-scheme-trial.html

[Diggidy]

Video Update 25000+ lenses installed

[scion]

Testimony continues in $50 million solar 'scheme' trial

By Amy Joi O'Donoghue, @amyjoi16 Published: April 19, 2018 3:17 pm
https://www.deseretnews.com/article/900016318/testimony-continues-in-dollar50-million-solar-scheme-trial.html

SALT LAKE CITY — Customers of a Utah-based energy technology company testified Thursday in federal court about their purchases of solar lenses — purchases the federal government contends are a part of an "abusive tax scheme" costing the U.S. Treasury at least $50 million.

The U.S. Department of Justice in 2015 sought to stop RaPower3, International Automated Systems, LTB1, Gregory Shepard, Neldon Johnson and Roger Freeborn from selling the lenses.

The government says the lenses have never been associated with any production of energy and never will.

In documents filed in federal court before Judge David Nuffer, federal prosecutors assert customers sign a contract to purchase a solar lens for $3,050 for a rectangular piece of plastic that costs between $52 and $70.

As the Deseret News first reported in 2013, Johnson and IAUS were involved in promoting low-cost revolutionary energy technology for more than a decade that had not been associated with any significant production of energy.

One of those projects involve a Millard County "plant" in which solar tree arrays have been erected and where a warehouse sits. Shepard, associated with RaPower3, organizes tours for the Delta facility.

Lynette Williams told the court Thursday she'd been to the site multiple times since her purchases of lenses.

Each time, she testified she saw "progress being made ... Every time I went, progressively more things were being done."

Williams said she was looking to make residual income when she purchased $54,000 worth of lenses, beginning 10 years ago.

The South Jordan resident said she never took the complete tax credit — which is a third of the purchase price — and remains happy with the company despite the lack of energy production.

"I am a techy girl," she testified. "It always takes longer than you think it will take."

The government contends that Shepard and Freeborn (who has since died) sold the lenses by telling people of three ways to make money: through tax benefits, rental of the lenses, and from a bonus contact.

"But they both knew that the only way a customer has ever 'made money' from buying a lens is through tax benefits; no customer has earned money from rental income or from income from a bonus contract," according to a court document.

Preston Fredrick Olson, a Salt Lake City attorney, testified that he invested between $74,000 and $84,000 out-of-pocket on the lenses, beginning in 2009.

He has 59 lenses but told Department of Justice attorney Christopher R. Moran he can't identify in particular which of the lenses may belong to him at the Delta site.

"One of them is mine," he said.

Olson told the court he has not received any income from the lenses or from bonus contracts.

He formed a distribution company to sell the lenses from RaPower3 and projects he will see future revenue from rentals and bonuses, according to his testimony.

Olson said he's been claiming the federal tax credits on the purchases of lenses, and bases his purchases depending on how it would affect his tax liability.

"Sometimes I bought too many, sometimes I bought too few."

According to the Department of Justice, the IRS began investigating the defendants in 2012. By 2013, the IRS was auditing their customers.

RaPower3 and Johnson, according to the government, continue to promote their technology.

Olson said he listens to a weekly radio program that still broadcasts and touts the benefits of the energy technology.

The trial continues Friday.

Correction: Customers of an energy technology company bought the product for $3,500, not $3,050, as reported earlier. Preston Fredrick Olsen's name was incorrectly reported as Preston Fredrick Olson.

https://www.deseretnews.com/article/900016318/testimony-continues-in-dollar50-million-solar-scheme-trial.html

Comments
https://www.deseretnews.com/user/comments/900016318/testimony-continues-in-dollar50-million-solar-scheme-trial.html

[scion]

Full docket text for document 383:

UPDATED BENCH TRIAL SCHEDULE:

Bench Trial set for Thursday, 4/19/2018 at 08:00 AM - 02:30 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Friday, 4/20/2018 at 08:30 AM -04:00 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Monday, 4/23/2018 at 08:00 AM - 02:00 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Tuesday, 4/24/2018 at 08:00 AM - 02:30 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Wednesday, 4/25/2018 at 08:30 AM - 04:00 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Thursday, 4/26/2018 at 08:30 AM - 04:00 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial set for Monday, 5/14/2018 at 08:00 AM - 02:00 PM in Rm 3.100 before Judge David Nuffer.

Bench Trial tentatively set for 5/15/2018 at 08:30 AM - 04:00 PM in Rm 3.100 before Judge David Nuffer.

-(5/15/2018 is for any additional argument necessary to complete the trial. Counsel are to pencil in the date)

(asb) (Entered: 04/11/2018)

[Diggidy]

According to the radio show, Nigeria will provide 3 billion a year in revenue.

[Diggidy]

CEO mentions one of the world's leading motorcycle manufacturer contacted him and wants the voltage control board, and they spoke of a joint venture.

[scion]

From: Case 2:15-cv-00828-DN-EJF Document 256-27 Filed 11/17/17

(Greg Shepard's deposition)

**** Quote start ****

Q. My understanding, I have read this agreement and my understanding is that you were leasing the lenses that you had leased from IAS, on the same date, December 28, 2005, you had turned around and subleased those to LTB; is that correct?
A. Yes.
Q. That's your understanding of the contract?
A. That's my understanding.
Q. This also referred to Yermo, California; is that right?
A. Yes.
Q. When is the first time you heard about LTB?
A. On this date.
Q. Okay.
A. Or a little before. I'm not sure.
Q. All right. What is LTB?
A. I don't know. I mean, other than what it says there, a Nevada limited liability company. And they are authorized, I guess, to --
Q. That's all you know about them?
A. Yes. I don't know who owns it or who runs it or who -- I don't know anything about the entity.
Q. All right. Before you signed this agreement to sublease your lenses to them, did you do any research on LTB?
A. No.
Q. Do you know -- you don't know any of its history?
A. No.
Q. Do you know if it has any expertise or experience in --
MR. REAY: Objection. Calls for speculation. Sorry. I should have let you finish.
Q. -- operating and maintaining solar lenses?
A. I don't know.
MR. REAY: Objection. Calls for speculation.
A. Yeah.
Q. Was the first time you heard of LTB when it was on this agreement?
A. Yes.
Q. Who drafted this agreement?
A. I don't know.
Q. Who gave you this agreement, Exhibit 464?
A. I can't remember.
Q. Is there any reason to believe it wasn't International Automated Systems?
A. No.
Q. No, there's no reason to believe that?
A. They probably did, but I can't recall it. It's twelve years ago.
Q. Okay. So the first time you ever heard of LTB, LLC was when it was --
A. Yes.
Q. -- on this contract?
A. Yes.
Q. And you subleased your lenses to them.
A. Yes.
Q. Okay. Do you know what LTB did with your lenses after they had been subleased?
A. No.

**** Quote end ****

There are some other interesting exchanges in that deposition.

Would YOU sublease an asset to somebody you had never heard of?

Sure is a pretty day.

TED

[scion]

From: Case 2:15-cv-00828-DN-EJF Document 256-27 Filed 11/17/17

(Greg Shepard's deposition) -- Neldon Johnson speaking.

You might wonder why Neldon attended Shepard's deposition.

**** Quote start ****

We have a problem that we feel like arose. I was not aware of any of these depositions coming up.

I didn't -- I was not told about the depositions coming up tomorrow, Wednesday, Thursday, and Friday, until -- I wasn't even aware of those until Monday. And I had already -- we had already scheduled in business meetings for this week. And I was only aware that something would happen possibly on June, after June 1st or something like that. And that was -- this is the first time where I've been aware that I'm going to be deposed for four days. I haven't even had a chance to prepare for those depositions.

And so we are clearly at a disadvantage because of the situation that's not been created by me.

And so I'm really in a bad place because I have people coming in from outside the country that I have already scheduled this week for in working out possibly a sale of the company on the foreign market. And it would certainly be a disadvantage to me in my business decisions.

But I don't know how I could get these people notice that they have to make other arrangements in their business meetings when I wasn't fully aware of all these meetings.

In fact, I was not even aware of the bifurcation that was taking place, hearings. And so I'm clearly at a significant disadvantage of not being an attorney and lacking the knowledge that is required to make the various motions that might affect the case involving myself. But I clearly couldn't even make any objections to anything that would involve any of the other defendants.

And so because of that, I feel like that I'm really put in a bad situation. And so I feel bad about the situation.

**** Quote end ****

Like I said above ... You might wonder why Neldon attended Shepard's deposition.

That's a pretty interesting story all by itself. Read the entire deposition. It answers a lot of questions.

It also creates a lot more.

Like, why didn't Neldon's lawyers inform him of the multiple depositions he was facing. That would be a major error on their part. Were they incompetent lawyers?

Or, maybe you will wonder if Neldon's lawyers did inform him, but he didn't take them seriously.

Or, maybe he wasn't concerned because he "knew" he had done nothing wrong?

Well, whatever ... these court proceedings are pretty interesting.

Apparently, the "people coming in from outside the country" that he "already scheduled this week" for "working out possibly a sale of the company on the foreign market" didn't buy the company.

Bummer.

I'm wondering *which* company he was considering selling?

Was it International Automated Systems, where Neldon owns 80%+ of the stock, and a sale would have made him a *very* rich man? Many of the IAUS shareholders, who have been waiting for DECADES, would have approved of a sale like that.

Or was it one of the other companies (RaPower-3, LTB, SOLCO, XSunEnergy, etc.) where a sale would have made him a very rich man ... just like if he sold IAS? But, in that case, the IAUS shareholders would not have approved of a sale like that, because they would not have benefitted. At all.

I'd like to hear some details on those negotiations. Why didn't they buy? Technology issues?

He did, of course, document all those negotiations.

Right?

And, he claims he didn't even know about the "bifurcation hearings"? Geez, that was a *significant* court ruling that went against the Defendants. He's saying he didn't even know about them? Good grief.

Not only that, he said he is "clearly at a significant disadvantage of not being an attorney and lacking the knowledge" ... yet he announced at the beginning of the court sessions a couple of weeks ago that he wanted to defend himself (Pro Se).

Fascinating, eh?

Sure is a pretty day.

TED

[scion]

From: Case 2:15-cv-00828-DN-EJF Document 256-14 Filed 11/17/17

( Neldon Johnson's deposition)

**** Quote start ****
11 Q. All right. In the e-mail that starts off
12 Plaintiff's Exhibit 357, the second paragraph,
13 Mr. Clement says:
14 "These are the same drawings that
15 were submitted to the Feds for the
16 1603 grant program that they were
17 approved for."
18 Do you see that?
19 A. Uh-huh.
20 Q. Couple questions: Number 1, how did
21 Mr. Clement get these technical drawings that he
22 attached to Kirton & McConkie?
23 A. He probably asked them, and I gave them
24 to him, yeah. There was nothing wrong with that.
25 Q. Then my next question is: What's your
1 recollection of the 1603 grant program that he's
2 talking about here?
3 A. Well, the 1603 grant program was given
4 out by Obama in place of the 30 percent tax credits.
5 Q. And you know what, sorry. Let me ask a
6 slightly different question.
7 A. Okay.
8 Q. When, if at all, did any entity that
9 we've talked about today apply for the 1603 grant
10 program?
11 A. I don't remember the dates, but I know
12 that they were applied for with Dave Nelson as the
13 attorney acting in behalf of the company, and they
14 were all -- they were all given to us.
15 Q. I'm sorry. Did you say you were approved
16 for the 1603 grant program?
17 A. Yes, we were.
18 Q. Do you have any documentation reflecting
19 that?
20 A. I don't know. Dave -- Dave Nelson would
21 have it. I don't have any.
22 Q. So then how do you know you were approved
23 for that?
24 A. Well, he told me. He said it was
25 approved.
1 Q. Who told you?
2 A. Dave Nelson. So it was just something
3 that we got and we got back and we approved it.
4 Q. So what happened after you were approved
5 for the grant? Did you get federal grant money?
6 A. No. We decided we didn't want to do it
7 that way. So we felt like that we would do it some
8 other way, and so we didn't. But we were approved.
9 We weren't rejected in any fashion that I did -- that
10 I know of.
11 Q. How -- okay.
12 So your only source for knowledge that
13 you were approved for the 1603 grant program was a
14 statement from David Nelson?
15 A. Yeah. It -- in letter format I think
16 that he showed me. He said that they were approved.
17 There was a lot of money. Actually, $500 million, I
18 think.
19 Q. And you decided to say no thank you?
20 A. Well, we just -- I want to do some
21 different things again, and so it wasn't -- it
22 wouldn't fit in what I was doing, so we didn't do it.
23 We could have done it, but we didn't.
24 Would have taken away from what I was doing in another
25 way, and I didn't want to jeopardize what I'd already
1 done.
2 Q. If you have that letter from David
3 Nelson, will you produce it?
4 A. Yeah, fine. We can ask him about it.
5 Get it to him, I guess.
6 Q. I'll show you what's been marked as
7 Plaintiff's Exhibit 514.
8 (Exhibit 514 was marked for identification.)
9 Q. BY MS. HEALY-GALLAGHER: Take a look at
10 that and let me know when you're ready to answer
11 questions.
12 A. Okay.
13 Q. Is this the statement that you recall
14 from Mr. Nelson?
15 A. No, this isn't it. This was just they
16 wanted more information, I think.
17 Q. Okay. So you have a different statement
18 from Mr. Nelson that you were -- you or an entity that
19 you're in charge of was approved for a 1603 grant?
20 A. Yeah, I -- I -- this could be the letter,
21 I don't know. But I know they gave me something, you
22 know, that if we -- if we completed it that they would
23 probably -- they gave it to us.
24 Q. So is your recollection now that you were
25 not approved for the grant?
1 A. No, no, as far as I -- we weren't
2 approved for the grant until -- until after we
3 produced the product.
4 Q. Okay. Because he says in this e-mail --
5 A. But that's what --
6 Q. Hang on.
7 A. We were approved to start the project.
8 Q. He says in this e-mail:
9 "It looks like this is the
10 confirmation until we get the project
11 in service."
12 Do you see that?
13 A. Right.
14 Q. Right. Did you ever -- did you ever get
15 the project in service?
16 A. No, we never even -- we never went beyond
17 just putting out the -- the -- the metal structures.
18 We didn't put any lenses in place.
19 Q. Okay. So in fact --
20 A. We were building the structure out.
21 Q. In fact, there was no approval for a 1603
22 grant to you or any entity that you control?
23 A. Well, no, there was -- it was approved
24 that we could do it.
25 Q. No, sir. That's not what that e-mail
1 says. That's not what that e-mail says.
2 A. Well, you can read it the way you want
3 and I'll read it the way I want.
4 Q. Okay.
5 A. I interpreted it meant that if I did the
6 job, that they would evaluate it and they would give
7 me the credit.
8 Q. If you have any other statement from
9 Mr. Nelson on that topic, please produce it to the
10 United States.
11 A. Okay. But, yeah, that's -- I don't know
12 that this is the letter, but he gave me something. So
13 as far as I was concerned, he told me if I produced
14 the product, I would get it, so there you go.
15 Of course, I'm not a legal mind, so I
16 read it from the standpoint what the words meant to me
17 and my terms, you know.

**** Quote end ****

Anybody who hasn't done so yet really should read the entire deposition.

And, those who have already read it, should read it again.

Neldon's live testimony should be quite interesting.

I'd like to know when he will be called to testify. Before or after Greg Shepard is called to testify?

Who will throw who under the bus?

That's the same question I asked MaddDawg (RIP) way back in November of 2008. Almost TEN YEARS AGO.

IMO, Shepard has a case against Neldon for not sharing pertinent information (according to Shepard). So, Shepard might benefit from blaming it all on Neldon.

On the other hand, Shepard claims he never asked Neldon for status information (according to Shepard's deposition), so Neldon could say it was all Shepard's fault for not being diligent enough to follow through.

So, there you have it. It's all up in the air.

Did to!

Did not!

Of course, the judge might decide everything was above board, and shame on the IRS/DOJ for questioning any of it.

I'm thinking that's an unlikely scenario.

Sure is a pretty day.

TED

[scion]

From Case 2:15-cv-00828-DN-EJF Document 351 Filed 03/26/18 Page 3 of 13

**** Quote Start ****

Brief Factual Background

The United States will prove at trial that the solar energy scheme is, and has always been, a fraud.

Neldon Johnson created and organized the solar energy scheme. He created, owns, and controls at least five entities that have sold so-called “solar lenses” or otherwise collected money from the solar energy scheme: IAS, RaPower-3, LLC, XSun Energy, SOLCO I, and Cobblestone Centre, LLC.

With the exception of IAS penny-stock sales, none of these entities generated revenue from any source other than the solar energy scheme.

Instead, they make money by selling purported solar lenses to customers, which the customers purportedly lease to LTB, LLC.

These transactions, however, are illusory. Although LTB is a company that exists only on paper and has never done anything, Defendants tell customers that LTB will operate and maintain the customer’s lens for them, as part of a system that will generate electricity.

Defendants tell customers that LTB will sell electricity to a third-party power purchaser, and then pay customers “rental income” for use of their lenses.

Defendants assure their customers that, by “purchasing” lenses, customers may claim a depreciation deduction and a solar energy tax credit on their federal income tax return.

When customers follow Defendants’ instructions, they greatly reduce or “zero out” their federal tax liability.

[... snip ...]

But Defendants’ purported technology has not worked, does not work, and will not work, to use solar radiation to generate electricity or other useable energy, much less any rental income from a third-party purchaser.

The only money Defendants generated has come from the U.S. Treasury through their customers and into Defendants’ pockets.

**** Quote end ****

The trial reconvenes on Thursday, 4/19, for 6 days.

Then another day or two (if needed) in May.

This is going to get VERY interesting VERY soon.

--- FINALLY !!!!

If the Plaintiffs can prove their above claims, and the judge rules in their favor, I think it's safe to say things will be quite a bit different in the IAS/RaPower3 world.

On the other hand, if the Defendants can disprove the Plaintiffs' claims, and the judge rules in their favor, the days ahead will be pretty much the same as they have been for the past decade or so.

Personally, I'm a fan of change.

Win or lose, will the Defendants proceed with their oft-threatened lawsuits against other parties?

Unknown, but if the Plaintiffs win, the likelihood of the Defendants winning any related lawsuits hovers right around nil.

But, that won't keep the Defendants from giving it the ol' college try.

Maybe they can pay their lawyers with lenses?

Sure is a pretty day.

TED

[Diggidy]

https://www.iaus.com/radio
There is so much going on behind the scene here, IMO when this company opens up and goes fully reporting and with major news reports, the pps will see changes that may be record breaking, its really hard to believe where the pps will end up. Its seems the pps rocket is set and ready for ignition.

[SWMFHD]

My wife and I sat next to Greg Shepherd having dinner last night at the movie theater. I guess he had to celebrate after a hard day of court?

[Diggidy]

https://www.iaus.com/radio
Massive 600 billion dollar project with Nigeria under negotiation, plus an addition 100,000 mega watts to Nigeria! California companies looking to sign power purchase agreement. The 3/24/2018 radio show is a must listen. Imo IAUS is a 3-4 digit pps company, super under valued!

[Diggidy]

Another great radio show!
www.libertyroundtable.com/2018/01/16/radio-show-hour-1-1-16-2018/

[Diggidy]

Here is a link to radio shows the CEO does once a week on a local talk radio channel. Some pretty good info here if anyone is interested.
IAUS radio shows

[Trapper 1]

The crazy farmers in Utah need to release news

[scion]

IAS/RaPower3 Federal Court Records
http://iausenergy.com/Court/

[Diggidy]

IAUS Undervalued?
Did some investigating and it seems to me, and in my opinion, this stock is incredibly and grossly undervalued. I understand there are delinquencies regarding the filing of 10k and 10Q’s for the last year. And an injunction against IAUS and affiliates from the IRS. However, I come across some pretty significant info(IMO) while digging through some exhibit documents made public in the current injunction filled by the IRS/DOJ.
First, CEO’s under oath statement during the deposition states that there are at least 2 contracts and at least one of those contracts is to build a large power plant. IMO this injunction seems to be only a minor issue to the success of IAUS.

Here is a link to the deposition of Neldon Johnson in June of 2017;
http://iausenergy.com/Court/2-15-cv-00828-DN-EJF/210-6.pdf
Document page 12 of 19 line 21 begins the conversation of contracts topic.

Second, a letter to the IRS agents and Appeals Officers Written by the Chief Director of Operation from Rapower3
http://iausenergy.com/Court/2-15-cv-00828-DN-EJF/095-8.pdf
The last sentence of the 6th paragraph on the second page states they have a billion dollars in orders at that time. I do not believe the letter is under any oath by the author however, I would think and in my opinion the Chief Director of operations would not lie in a letter addressed to the IRS or Appeals officers.
I would recommend reading the whole document as there is a treasure trove of information.


Also visit http://iausenergy.com/ for other info, this website appears NOT to be affiliated with IAUS as the statement at the bottom of the website.

I have went to the Delta site late 2016 and have seen with my own eyes a large project separate from the original R and D site(which some have labeled as ruins). This separate site looks to be under construction (IMO) and seems to validate videos posted on youtube of this large construction project.

As per the most recent SEC filling
“As of April 11, 2017, there were outstanding 79,156,343 shares of Registrant’s common stock, no par value per share and 5,700,000 shares of preferred stock issued and outstanding, consisting of 5,400,000 shares of Class A preferred stock and 300,000 shares of Class B preferred stock.
https://www.sec.gov/Archives/edgar/data/820380/000155116317000082/wordv1form10kforapproval0419.htm


In my opinion with a float of 79 million shares and the high possibility of billions of dollars worth of orders (according to Chief of Directors letter) I would think this stock is undervalued by at the very least 100x not 100% but at least 100x could be lot more but with out current statements no way to be certain.

[scion]

10/03/2016 95 MEMORANDUM in Opposition re 94 MOTION to Bifurcate and Memorandum in Support , 90 MOTION to Bifurcate filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A - Email correspondence from Gregory Shepard produced by a third-party customer dated July 19, 2012, # 3 Exhibit B - Printout of www.rapower3.com: Start Your Own RaPower3 [sic] Business dated March 2, 2015, # 4 Exhibit C - Printout of www.rapower3.com: Start Your Own RaPower3 [sic] Business dated May 1, 2014, # 5 Exhibit Email correspondence from Gregory Shepard produced by a third-party customer dated February 19, 2016, # 6 Exhibit E - United States First Requests for the Production of Documents to Defendant Neldon Johnson, # 7 Exhibit F - Excerpts from the Deposition of Frank F. Lunn, # 8 Exhibit 10 - Letter from Gregory Shepard dated March 20, 2015, from IRS files, # 9 Exhibit 19 - Printout of www.rapower3.com: Your BIG and Quick Payout dated March 2, 2015, # 10 Exhibit 25 - Printout of www.rapower3.com: Satisfying the IRS Depreciation Conditions dated March 2, 2015, # 11 Exhibit 26 - Printout of www.rapower3.com: RaPower3 [sic] Basics dated March 2, 2015, # 12 Exhibit 32 - Email correspondence from Gregory Shepard produced by a third-party customer dated November 11, 2013, # 13 Exhibit 34 - Printout of www.rapower3.com: Your BIG and Quick Payout dated May 1, 2014, # 14 Exhibit 35 - Subpoena for the production of documents to Frank F. Lunn, # 15 Exhibit 89 - Email correspondence from Gregory Shepard produced by a third-party customer dated January 17, 2014)(Gallagher, Erin) (Entered: 10/03/2016)

Doc 95 PDF
UNITED STATES’ BRIEF IN OPPOSITION TO THE MOTION TO BIFURCATE (ECF DOC. 90)
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095.pdf

095-1
UNITED STATES’ EXHIBIT LIST FOR ITS BRIEF IN OPPOSITION TO THE MOTION TO BIFURCATE (ECF DOC. 90)
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-1.pdf

095-2
Email correspondence from Gregory Shepard produced by a third-party customer dated July 19, 2012
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-2.pdf

095-3
Printout of www.rapower3.com: “Start Your Own RaPower3 [sic] Business” dated March 2, 2015
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-3.pdf

095-4
Printout of www.rapower3.com: “Start Your Own RaPower3 [sic] Business” dated May 1, 2014
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-4.pdf

095-5
Email correspondence from Gregory Shepard produced by a third-party customer dated February 19, 2016
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-5.pdf

095-6
UNITED STATES FIRST REQUESTS FOR THE PRODUCTION OF DOCUMENTS TO DEFENDANT NELDON JOHNSON
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-6.pdf

095-7
Excerpts from the Deposition of Frank F. Lunn
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-7.pdf

095-8
Letter from Gregory Shepard dated March 20, 2015, from IRS files
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-8.pdf

095-9
Printout of www.rapower3.com: “Your BIG and Quick Payout” dated March 2, 2015
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-9.pdf

095-10
Printout of www.rapower3.com: “Satisfying the IRS Depreciation Conditions” dated March 2, 2015
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-10.pdf

095-11
Printout of www.rapower3.com: “RaPower3 [sic] Basics” dated March 2, 2015
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-11.pdf

095-12
Email correspondence from Gregory Shepard produced by a third-party customer dated November 11, 2013
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-12.pdf

095-13
Printout of www.rapower3.com: “Your BIG and Quick Payout” dated May 1, 2014
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-13.pdf

095-14
Subpoena for the production of documents to Frank F. Lunn
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-14.pdf

095-15
Email correspondence from Gregory Shepard produced by a third-party customer dated January 17, 2014
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/095-15.pdf

[scion]

10/03/2016 94 MOTION to Bifurcate and Memorandum in Support filed by Defendants Roger Freeborn, R. Gregory Shepard. Motions referred to Brooke C. Wells.(Reay, Donald) (Entered: 10/03/2016)

Doc 94 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/094.pdf

[scion]

Pacer update 04 Oct 16 - USA v. RaPower-3 et al CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

Date Filed # Docket Text

10/04/2016 97 DOCKET TEXT ORDER granting 93 Motion for Leave to File Excess Pages. The United States may file a brief in opposition to the motion for bifurcation of 24 total pages. Signed by Judge David Nuffer on 10/4/2016. (jcw) (Entered: 10/04/2016)

10/04/2016 96 Motions No Longer Referred: 90 MOTION to Bifurcate, 94 MOTION to Bifurcate and Memorandum in Support , 93 MOTION for Leave to File Excess Pages re Motion to Bifurcate (jcw) (Entered: 10/04/2016)

10/03/2016 95 MEMORANDUM in Opposition re 94 MOTION to Bifurcate and Memorandum in Support , 90 MOTION to Bifurcate filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A - Email correspondence from Gregory Shepard produced by a third-party customer dated July 19, 2012, # 3 Exhibit B - Printout of www.rapower3.com: Start Your Own RaPower3 [sic] Business dated March 2, 2015, # 4 Exhibit C - Printout of www.rapower3.com: Start Your Own RaPower3 [sic] Business dated May 1, 2014, # 5 Exhibit Email correspondence from Gregory Shepard produced by a third-party customer dated February 19, 2016, # 6 Exhibit E - United States First Requests for the Production of Documents to Defendant Neldon Johnson, # 7 Exhibit F - Excerpts from the Deposition of Frank F. Lunn, # 8 Exhibit 10 - Letter from Gregory Shepard dated March 20, 2015, from IRS files, # 9 Exhibit 19 - Printout of www.rapower3.com: Your BIG and Quick Payout dated March 2, 2015, # 10 Exhibit 25 - Printout of www.rapower3.com: Satisfying the IRS Depreciation Conditions dated March 2, 2015, # 11 Exhibit 26 - Printout of www.rapower3.com: RaPower3 [sic] Basics dated March 2, 2015, # 12 Exhibit 32 - Email correspondence from Gregory Shepard produced by a third-party customer dated November 11, 2013, # 13 Exhibit 34 - Printout of www.rapower3.com: Your BIG and Quick Payout dated May 1, 2014, # 14 Exhibit 35 - Subpoena for the production of documents to Frank F. Lunn, # 15 Exhibit 89 - Email correspondence from Gregory Shepard produced by a third-party customer dated January 17, 2014)(Gallagher, Erin) (Entered: 10/03/2016)

10/03/2016 94 MOTION to Bifurcate and Memorandum in Support filed by Defendants Roger Freeborn, R. Gregory Shepard. Motions referred to Brooke C. Wells.(Reay, Donald) (Entered: 10/03/2016)


US District Court Electronic Case Filing System
District of Utah (Central)

CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW
USA v. RaPower-3 et al

Assigned to: Judge David Nuffer
Referred to: Magistrate Judge Brooke C. Wells
Cause: 26:7402 IRS: Petition to Enforce IRS Summons
Date Filed: 11/23/2015
Jury Demand: Defendant
Nature of Suit: 870 Taxes
Jurisdiction: U.S. Government Plaintiff

Plaintiff
USA
represented by Erin Healy Gallagher
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

Erin R. Hines
US DEPARTMENT JUSTICE
CENTRAL CIVIL TRIAL SECTION RM 8921
555 4TH ST NW
WASHINGTON, DC 20001
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

John K. Mangum
US ATTORNEY'S OFFICE (UT)
SALT LAKE CITY, UT 00000
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Christopher R. Moran
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
PRO HAC VICE
ATTORNEY TO BE NOTICED

V.
Defendant
RaPower-3
represented by James S. Judd
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
HEIDEMAN & ASSOCIATES
2696 N UNIVERSITY AVE STE 180
PROVO, UT 84604
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
International Automated Systems
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
LTB1
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
R. Gregory Shepard
represented by Donald S. Reay
REAY LAW PLLC
43 W 9000 S STE B
SANDY, UT 84070
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Neldon Johnson
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Roger Freeborn
represented by Donald S. Reay
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

[scion]

09/20/2016 92 MEMORANDUM DECISION AND ORDER granting 39 Motion for Relief from Standard Protective Order. Case is stayed for 45 days to allow the parties to negotiate a new protective order. Signed by Magistrate Judge Brooke C. Wells on 9/20/16 (alt) (Entered: 09/20/2016)

Doc 92 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/092.pdf


From Doc #092:

*****
Based upon the foregoing the court finds good cause to grant the Government’s motion and suspend the applicability of the Standard Protective Order in this case. The court now leaves it up to the parties to agree upon a workable solution so that an amended protective order may be entered in this case. To help facilitate the parties the court will stay this matter and all deadlines for 45 days so the parties may negotiate a solution.
ORDER
It is hereby ordered that Plaintiff’s Motion for Relief from Standard Protective Order is GRANTED.
*****

http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/092.pdf

Oddly enough, nobody has mentioned this development on the "ProBoards" forum. You would think somebody would share the above pertinent info under the existing topic titled "Protective Order News".

But, if they do share the info, it's likely the post would be deleted by the biased administrators ... and the poster might be banned from the forum.

Oh, well. What do you expect from a group of people who don't want ALL info made available to all IAUS investors and RaPower3 "team members"?

Suppressing pertinent info from concerned people could harm them in some way. Would that be called "hurtful UN-information"?

"If it sounds too good to be true, it probably is."
-- IRS

Grub -- Post #3456 -- 4 digit sequential.

Sure is a pretty day.

TED

http://www.siliconinvestor.com/readmsg.aspx?msgid=30758496

[scion]

Pacer update 20 Sep 16 - USA v. RaPower-3 et al CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl


Date Filed # Docket Text

09/20/2016 92 MEMORANDUM DECISION AND ORDER granting 39 Motion for Relief from Standard Protective Order. Case is stayed for 45 days to allow the parties to negotiate a new protective order. Signed by Magistrate Judge Brooke C. Wells on 9/20/16 (alt) (Entered: 09/20/2016)

09/19/2016 91 Motions No Longer Referred: 90 MOTION to Bifurcate and Memorandum in Support (jcw) (Entered: 09/19/2016)


US District Court Electronic Case Filing System
District of Utah (Central)

CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW
USA v. RaPower-3 et al

Assigned to: Judge David Nuffer
Referred to: Magistrate Judge Brooke C. Wells
Cause: 26:7402 IRS: Petition to Enforce IRS Summons
Date Filed: 11/23/2015
Jury Demand: Defendant
Nature of Suit: 870 Taxes
Jurisdiction: U.S. Government Plaintiff

Plaintiff
USA
represented by Erin Healy Gallagher
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

Erin R. Hines
US DEPARTMENT JUSTICE
CENTRAL CIVIL TRIAL SECTION RM 8921
555 4TH ST NW
WASHINGTON, DC 20001
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

John K. Mangum
US ATTORNEY'S OFFICE (UT)
SALT LAKE CITY, UT 00000
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Christopher R. Moran
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
PRO HAC VICE
ATTORNEY TO BE NOTICED

V.
Defendant
RaPower-3
represented by James S. Judd
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
HEIDEMAN & ASSOCIATES
2696 N UNIVERSITY AVE STE 180
PROVO, UT 84604
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
International Automated Systems
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
LTB1
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
R. Gregory Shepard
represented by Donald S. Reay
REAY LAW PLLC
43 W 9000 S STE B
SANDY, UT 84070
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Neldon Johnson
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Roger Freeborn
represented by Donald S. Reay
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

[scion]

09/16/2016 90 MOTION to Bifurcate and Memorandum in Support filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. Motions referred to Brooke C. Wells.(Heideman, Justin) (Entered: 09/16/2016)

Doc 90 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/090.pdf


09/16/2016 89 REPLY to Response to Motion re 84 MOTION to Quash Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 09/16/2016)

Doc 89 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/089.pdf

09/16/2016 88 REPLY to Response to Motion re 83 MOTION to Quash Production of Information and Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 09/16/2016)

Doc 88 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/088.pdf

[scion]

Pacer update 16 Sep 16 - USA v. RaPower-3 et al CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

Date Filed # Docket Text

09/16/2016 90 MOTION to Bifurcate and Memorandum in Support filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. Motions referred to Brooke C. Wells.(Heideman, Justin) (Entered: 09/16/2016)

09/16/2016 89 REPLY to Response to Motion re 84 MOTION to Quash Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 09/16/2016)

09/16/2016 88 REPLY to Response to Motion re 83 MOTION to Quash Production of Information and Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 09/16/2016)

09/16/2016 87 MOTION to Quash Subpoena filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Attachments: # 1 Exhibit Subpoena to Kenneth Birrell) Motions referred to Brooke C. Wells.(Heideman, Justin) (Entered: 09/16/2016)


US District Court Electronic Case Filing System
District of Utah (Central)

CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW
USA v. RaPower-3 et al

Assigned to: Judge David Nuffer
Referred to: Magistrate Judge Brooke C. Wells
Cause: 26:7402 IRS: Petition to Enforce IRS Summons
Date Filed: 11/23/2015
Jury Demand: Defendant
Nature of Suit: 870 Taxes
Jurisdiction: U.S. Government Plaintiff

Plaintiff
USA
represented by Erin Healy Gallagher
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

Erin R. Hines
US DEPARTMENT JUSTICE
CENTRAL CIVIL TRIAL SECTION RM 8921
555 4TH ST NW
WASHINGTON, DC 20001
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

John K. Mangum
US ATTORNEY'S OFFICE (UT)
SALT LAKE CITY, UT 00000
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Christopher R. Moran
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
PRO HAC VICE
ATTORNEY TO BE NOTICED

V.
Defendant
RaPower-3
represented by James S. Judd
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
HEIDEMAN & ASSOCIATES
2696 N UNIVERSITY AVE STE 180
PROVO, UT 84604
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
International Automated Systems
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
LTB1
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
R. Gregory Shepard
represented by Donald S. Reay
REAY LAW PLLC
43 W 9000 S STE B
SANDY, UT 84070
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Neldon Johnson
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Roger Freeborn
represented by Donald S. Reay
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

[scion]

Lawmakers Probe Tax Incentives Received by Solar-Energy Firms

Under investigation is how companies determine the value of the credits

The Wall Street Journal
By BRODY MULLINS, IANTHE JEANNE DUGAN and RICHARD RUBIN Sept. 15, 2016 3:17 p.m. ET
https://goo.gl/28Yo6A

Congressional lawmakers have launched a formal investigation into whether solar-energy companies improperly received billions of dollars in tax incentives from the Obama administration.

The Senate Finance Committee and the House Ways and Means Committee on Wednesday sent letters to seven foreign and domestic companies in the solar industry, expanding a more limited probe started earlier this year.

The recipients included three firms in the residential solar industry, SolarCity Corp., Sunrun Inc. and Sungevity Inc., and four solar utility companies—SunEdison Inc., Abengoa SA, NextEra Energy Inc. and NRG Energy Inc.
A spokesman for SolarCity said the “answers to the questions posed are fairly straightforward, and we will provide them as requested.”

Officials at SunEdison, Abengoa and NRG Energy declined to comment. NextEra, Sunrun and Sungevity didn’t respond to requests for comment.

Congressional investigators are examining the use of tax incentives for solar-power companies, third-party financing and how the companies determine the value of the credits.

The probe is being run by Sen. Orrin Hatch (R., Utah), the chairman of the Senate Finance Committee, and Rep. Kevin Brady (R., Texas), the head of the Ways and Means panel.

Earlier this year, Mr. Hatch began looking into the roughly $25 billion in cash grants that solar and other “green energy” firms have received during the Obama administration. He concluded that the Treasury Department and the Internal Revenue Service—which are also examining the valuations—don’t have adequate controls over the program.

At issue is a Treasury Department policy that gives solar firms a 30% investment tax credit on the cost of acquiring a system. The tax credit provides a dollar-for-dollar reduction in income taxes otherwise owed by a taxpayer; the companies could also opt to get a grant instead of a credit.

But the 30% calculation isn’t always straightforward because of the economics of the industry. Solar-energy developers don’t necessarily have the income to use the credits or the funds to buy and install solar energy systems. So they routinely enlist big investors and transfer the tax benefits. Some also lease systems to homeowners and businesses.

So there is debate over the fair market value of the solar energy systems—the price paid by a buyer, whether it is a homeowner or an institutional investor. Those calculations are made by independent appraisers, solar firms say, following IRS guidelines.

Over the years, Republican lawmakers have criticized the administration’s oversight of the tax incentive plan. Some Republicans have hoped to score political points by casting Mr. Obama’s tax incentive plan as a giveaway to the renewable energy industry.

Staff at the Senate Finance Committee said the Treasury Department and the IRS don’t have a long-term method for identifying companies that received the cash grants in the past to ensure they don’t apply for other tax incentives in the future for the same investments.

The Treasury Department’s inspector general had recommended the creation of such a tracking system. Congressional investigators found that the IRS had taken some steps toward doing so, but hasn't put in place a system to track the grant recipients in the long term.

Some investment tax credits can be carried on a company’s books for decades, so there is a worry that the IRS wouldn’t catch companies that were double dipping in the federal tax incentives.

A Treasury Department spokeswoman declined to comment, citing pending litigation.

The Treasury Department in 2012 began asking solar firms for more information on their calculations about the fair market value of solar energy systems that have been built, according to public filings by solar firms. And the IRS has said it was weighing whether the valuations have been inflated. The inquiries are ongoing.

“If the Internal Revenue Service or the U.S. Treasury Department were to object to amounts we have claimed as too high of a fair market value on such systems, it could have a material adverse effect on our business, financial condition and prospects,” Solar City wrote in a recent federal financial filing.

The firm has said that its valuations are correct, and even below Treasury Department guidance about where they should be. But it has said that its results could be affected if its position is disputed by a federal audit, the outcome of the Treasury investigation, or changes in guidelines. This could force them to reimburse some institutions that buy their tax credits as investments.

In its 2015 annual report, Solar City said that if the government determines that misrepresentations were made, “the Department of Justice could bring a civil action to recover amounts it believes were improperly paid to us.”

Solar City received about $501.2 million in credits through Dec. 31, 2015, so even a 5% adjustment downward “would obligate us to repay up to $25.1 million to our fund investors,” the company wrote.

The green energy tax program was launched in 2009 as part of President Barack Obama’s plan to stimulate the U.S. economy and promote investments in renewable energy in the aftermath of the financial crisis.

Write to Brody Mullins at [e-mail], Ianthe Jeanne Dugan at [e-mail] and Richard Rubin at [e-mail]

https://goo.gl/28Yo6A

[scion]

09/02/2016 86 MEMORANDUM in Opposition re 84 MOTION to Quash Subpoenas filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A Email correspondence from Gregory Shepard produced by a third-party, # 3 Exhibit B Email correspondence from Gregory Shepard produced by a third-party, # 4 Exhibit C Excerpts from the Deposition of Frank F. Lunn, # 5 Exhibit D Excerpts from the Deposition of Brian Zeleznik, # 6 Exhibit E Excerpts from the Deposition of Lynette L. Williams, # 7 Exhibit F Excerpts from the Deposition of Preston F. Olsen, # 8 Exhibit G Email correspondence from Gregory Shepard produced by a third-party, # 9 Exhibit H Pl. U.S.s Notice of Intent to Subpoena Docs. dated July 21, 2016, # 10 Exhibit I Email correspondence from Gregory Shepard produced by a third-party, # 11 Exhibit J Excerpts from Gregory Shepards Response to United States First, # 12 Exhibit K Email correspondence from Gregory Shepard produced by a third-party, # 13 Exhibit L Excerpts from the Deposition of Robert Rowbotham, # 14 Exhibit M Flyer for Solar Energy Celebration, # 15 Exhibit N Email correspondence from Gregory Shepard produced by a third-party, # 16 Exhibit O Excerpt from email correspondence from Gregory Shepard produced by, # 17 Exhibit P Email correspondence from Gregory Shepard produced by a third-party, # 18 Exhibit 4 Printout of www.rapower3.com: RaPower3 Technology dated March, # 19 Exhibit 16 New Solar Breakthrough May Compete with Gas downloaded from, # 20 Exhibit 17 IAUS Technical Overview downloaded from prior version of, # 21 Exhibit 21 Printout of www.rapower3.com: Site Tours dated March 2, 2015, # 22 Exhibit 42 RaPower3 Member Office printout from Frank F. Lunn dated, # 23 Exhibit 114 Email correspondence from Gregory Shepard produced by a third-party, # 24 Exhibit 154 Email correspondence produced by Preston F. Olsen)(Gallagher, Erin) (Entered: 09/02/2016)

Doc 86 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/086.pdf

Doc 86-1 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/086-1.pdf

09/02/2016 85 MEMORANDUM in Opposition re 83 MOTION to Quash Production of Information and Subpoenas filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A Excerpts from the Deposition of Frank F. Lunn, # 3 Exhibit B Excerpts from the Deposition of Brian Zeleznik, # 4 Exhibit C Excerpts from the Deposition of Lynette L. Williams, # 5 Exhibit D Excerpts from the Deposition of Preston F. Olsen, # 6 Exhibit E Pl. U.S.s Notice of Intent to Subpoena Docs. dated March 14, 2016, # 7 Exhibit F Pl. U.S.s Notice of Intent to Subpoena Docs dated April 29, 2016, # 8 Exhibit G Letter from Erin Healy Gallagher to Paul Jones dated August 16, 2016, # 9 Exhibit H Email correspondence from Gregory Shepard produced by a third-party, # 10 Exhibit I Excerpts from Gregory Shepards Response to United States First, # 11 Exhibit J Email correspondence from Gregory Shepard produced by a third-party, # 12 Exhibit K Excerpts from the Deposition of Robert Rowbotham, # 13 Exhibit L Flyer for Solar Energy Celebration, # 14 Exhibit M Email correspondence from Gregory Shepard produced by a third-party, # 15 Exhibit N Excerpt from email correspondence from Gregory Shepard produced by, # 16 Exhibit O Email correspondence from Gregory Shepard produced by a third-party, # 17 Exhibit 4 Printout of www.rapower3.com: RaPower3 Technology dated March, # 18 Exhibit 16 New Solar Breakthrough May Compete with Gas downloaded from, # 19 Exhibit 17 IAUS Technical Overview downloaded from prior version of, # 20 Exhibit 21 Printout of www.rapower3.com: Site Tours dated March 2, 2015, # 21 Exhibit 35 Subpoena to Frank Lunn dated March 21, 2016, # 22 Exhibit 42 RaPower3 Member Office printout from Frank F. Lunn dated, # 23 Exhibit 114 Email correspondence from Gregory Shepard produced by a third-party, # 24 Exhibit 118 Subpoena to Lynette L. Williams dated May 6, 2016, # 25 Exhibit 154 Email correspondence produced by Preston F. Olsen)(Gallagher, Erin) (Entered: 09/02/2016)

Doc 85 PDF file
http://iausenergy.com/Court/2-15-cv-00828-DN-BCW/085.pdf

[scion]

Pacer update 02 Sep 16 - USA v. RaPower-3 et al CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl


Date Filed # Docket Text

09/02/2016 86 MEMORANDUM in Opposition re 84 MOTION to Quash Subpoenas filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A Email correspondence from Gregory Shepard produced by a third-party, # 3 Exhibit B Email correspondence from Gregory Shepard produced by a third-party, # 4 Exhibit C Excerpts from the Deposition of Frank F. Lunn, # 5 Exhibit D Excerpts from the Deposition of Brian Zeleznik, # 6 Exhibit E Excerpts from the Deposition of Lynette L. Williams, # 7 Exhibit F Excerpts from the Deposition of Preston F. Olsen, # 8 Exhibit G Email correspondence from Gregory Shepard produced by a third-party, # 9 Exhibit H Pl. U.S.s Notice of Intent to Subpoena Docs. dated July 21, 2016, # 10 Exhibit I Email correspondence from Gregory Shepard produced by a third-party, # 11 Exhibit J Excerpts from Gregory Shepards Response to United States First, # 12 Exhibit K Email correspondence from Gregory Shepard produced by a third-party, # 13 Exhibit L Excerpts from the Deposition of Robert Rowbotham, # 14 Exhibit M Flyer for Solar Energy Celebration, # 15 Exhibit N Email correspondence from Gregory Shepard produced by a third-party, # 16 Exhibit O Excerpt from email correspondence from Gregory Shepard produced by, # 17 Exhibit P Email correspondence from Gregory Shepard produced by a third-party, # 18 Exhibit 4 Printout of www.rapower3.com: RaPower3 Technology dated March, # 19 Exhibit 16 New Solar Breakthrough May Compete with Gas downloaded from, # 20 Exhibit 17 IAUS Technical Overview downloaded from prior version of, # 21 Exhibit 21 Printout of www.rapower3.com: Site Tours dated March 2, 2015, # 22 Exhibit 42 RaPower3 Member Office printout from Frank F. Lunn dated, # 23 Exhibit 114 Email correspondence from Gregory Shepard produced by a third-party, # 24 Exhibit 154 Email correspondence produced by Preston F. Olsen)(Gallagher, Erin) (Entered: 09/02/2016)

09/02/2016 85 MEMORANDUM in Opposition re 83 MOTION to Quash Production of Information and Subpoenas filed by Plaintiff USA. (Attachments: # 1 Exhibit Exhibit List, # 2 Exhibit A Excerpts from the Deposition of Frank F. Lunn, # 3 Exhibit B Excerpts from the Deposition of Brian Zeleznik, # 4 Exhibit C Excerpts from the Deposition of Lynette L. Williams, # 5 Exhibit D Excerpts from the Deposition of Preston F. Olsen, # 6 Exhibit E Pl. U.S.s Notice of Intent to Subpoena Docs. dated March 14, 2016, # 7 Exhibit F Pl. U.S.s Notice of Intent to Subpoena Docs dated April 29, 2016, # 8 Exhibit G Letter from Erin Healy Gallagher to Paul Jones dated August 16, 2016, # 9 Exhibit H Email correspondence from Gregory Shepard produced by a third-party, # 10 Exhibit I Excerpts from Gregory Shepards Response to United States First, # 11 Exhibit J Email correspondence from Gregory Shepard produced by a third-party, # 12 Exhibit K Excerpts from the Deposition of Robert Rowbotham, # 13 Exhibit L Flyer for Solar Energy Celebration, # 14 Exhibit M Email correspondence from Gregory Shepard produced by a third-party, # 15 Exhibit N Excerpt from email correspondence from Gregory Shepard produced by, # 16 Exhibit O Email correspondence from Gregory Shepard produced by a third-party, # 17 Exhibit 4 Printout of www.rapower3.com: RaPower3 Technology dated March, # 18 Exhibit 16 New Solar Breakthrough May Compete with Gas downloaded from, # 19 Exhibit 17 IAUS Technical Overview downloaded from prior version of, # 20 Exhibit 21 Printout of www.rapower3.com: Site Tours dated March 2, 2015, # 21 Exhibit 35 Subpoena to Frank Lunn dated March 21, 2016, # 22 Exhibit 42 RaPower3 Member Office printout from Frank F. Lunn dated, # 23 Exhibit 114 Email correspondence from Gregory Shepard produced by a third-party, # 24 Exhibit 118 Subpoena to Lynette L. Williams dated May 6, 2016, # 25 Exhibit 154 Email correspondence produced by Preston F. Olsen)(Gallagher, Erin) (Entered: 09/02/2016)


US District Court Electronic Case Filing System
District of Utah (Central)

CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW
USA v. RaPower-3 et al

Assigned to: Judge David Nuffer
Referred to: Magistrate Judge Brooke C. Wells
Cause: 26:7402 IRS: Petition to Enforce IRS Summons
Date Filed: 11/23/2015
Jury Demand: Defendant
Nature of Suit: 870 Taxes
Jurisdiction: U.S. Government Plaintiff

Plaintiff
USA
represented by Erin Healy Gallagher
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

Erin R. Hines
US DEPARTMENT JUSTICE
CENTRAL CIVIL TRIAL SECTION RM 8921
555 4TH ST NW
WASHINGTON, DC 20001
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

John K. Mangum
US ATTORNEY'S OFFICE (UT)
SALT LAKE CITY, UT 00000
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Christopher R. Moran
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
PRO HAC VICE
ATTORNEY TO BE NOTICED

V.
Defendant
RaPower-3
represented by James S. Judd
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
HEIDEMAN & ASSOCIATES
2696 N UNIVERSITY AVE STE 180
PROVO, UT 84604
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
International Automated Systems
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
LTB1
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
R. Gregory Shepard
represented by Donald S. Reay
REAY LAW PLLC
43 W 9000 S STE B
SANDY, UT 84070
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Neldon Johnson
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Roger Freeborn
represented by Donald S. Reay
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

[scion]

Pacer update 19 Aug 16 - USA v. RaPower-3 et al CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

Date Filed # Docket Text

08/19/2016 84 MOTION to Quash Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. Motions referred to Brooke C. Wells.(Heideman, Justin) (Entered: 08/19/2016)

08/19/2016 83 MOTION to Quash Production of Information and Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. Motions referred to Brooke C. Wells.(Heideman, Justin) (Entered: 08/19/2016)

08/19/2016 82 RESPONSE to Motion re 70 MOTION to Quash Subpoena filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 08/19/2016)

08/15/2016 81 MEMORANDUM in Support re 65 MOTION to Quash Subpoenas filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 08/15/2016)

08/08/2016 80 NOTICE of Appearance by Justin D. Heideman on behalf of International Automated Systems, Neldon Johnson, LTB1, RaPower-3 (Heideman, Justin) (Entered: 08/08/2016)

08/08/2016 79 NOTICE of Appearance by Justin D. Heideman on behalf of International Automated Systems, Neldon Johnson, LTB1, RaPower-3 (Heideman, Justin) (Entered: 08/08/2016)

08/08/2016 78 REPLY to Response to Motion re 62 MOTION to Quash Subpoena filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 08/08/2016)

08/05/2016 77 MEMORANDUM in Opposition re 70 MOTION to Quash Subpoena filed by Plaintiff USA. (Attachments: # 1 Exhibit A, emails regarding notice of subpoenas, # 2 Exhibit B, subpoena to Wells Fargo Bank, N.A.)(Gallagher, Erin) (Entered: 08/05/2016)

08/03/2016 76 NOTICE of SUPPLEMENTAL AUTHORITY by USA re 39 MOTION for Protective Order and Memorandum in Support Motion for Relief from Standard Protective Order and DUCivR26-2, 72 Order on Motion for Protective Order, Motion Hearing,,,, (Hines, Erin) (Entered: 08/03/2016)

08/03/2016 75 NOTICE OF FILING filed by Defendants International Automated Systems, Neldon Johnson, LTB1, RaPower-3. (Heideman, Justin) (Entered: 08/03/2016)

08/02/2016 74 NOTICE of filing a corrected exhibit by USA re 71 Memorandum in Opposition to Motion (Attachments: # 1 Exhibit A, emails regarding notice of subpoenas) (Gallagher, Erin) (Entered: 08/02/2016)


US District Court Electronic Case Filing System
District of Utah (Central)

CIVIL DOCKET FOR CASE #: 2:15-cv-00828-DN-BCW
USA v. RaPower-3 et al

Assigned to: Judge David Nuffer
Referred to: Magistrate Judge Brooke C. Wells
Cause: 26:7402 IRS: Petition to Enforce IRS Summons
Date Filed: 11/23/2015
Jury Demand: Defendant
Nature of Suit: 870 Taxes
Jurisdiction: U.S. Government Plaintiff

Plaintiff
USA
represented by Erin Healy Gallagher
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

Erin R. Hines
US DEPARTMENT JUSTICE
CENTRAL CIVIL TRIAL SECTION RM 8921
555 4TH ST NW
WASHINGTON, DC 20001
[phone]
Email: [e-mail]
LEAD ATTORNEY
PRO HAC VICE
ATTORNEY TO BE NOTICED

John K. Mangum
US ATTORNEY'S OFFICE (UT)
SALT LAKE CITY, UT 00000
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Christopher R. Moran
US DEPARTMENT OF JUSTICE (TAX)
TAX DIVISION
PO BOX 7238
WASHINGTON, DC 20044
[phone]
Email: [e-mail]
PRO HAC VICE
ATTORNEY TO BE NOTICED

V.
Defendant
RaPower-3
represented by James S. Judd
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
HEIDEMAN & ASSOCIATES
2696 N UNIVERSITY AVE STE 180
PROVO, UT 84604
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE 11TH FL
PO BOX 45000
SALT LAKE CITY, UT 84145-5000
[phone]
Email: [e-mail]
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
International Automated Systems
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
LTB1
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
R. Gregory Shepard
represented by Donald S. Reay
REAY LAW PLLC
43 W 9000 S STE B
SANDY, UT 84070
[phone]
Email: [e-mail]
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Neldon Johnson
represented by James S. Judd
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Justin D. Heideman
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Richard A. Van Wagoner
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Rodney R. Parker
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Samuel Alba
(See above for address)
TERMINATED: 05/18/2016
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

Defendant
Roger Freeborn
represented by Donald S. Reay
(See above for address)
LEAD ATTORNEY
ATTORNEY TO BE NOTICED

https://ecf.utd.uscourts.gov/cgi-bin/iquery.pl

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