Daleco Resources Corp (fka DLOV)

[virgule]

Being an informant (WHISTLE BLOWER) is an occupation that should not be considered!!!

-----Original Message-----
From: Marv Eatinger <[e-mail]>
To: mike_johanns <[e-mail]>; fraud <[e-mail]>; criminal.division <[e-mail]>; hawkeD <[e-mail]>
Sent: Tue, Jan 8, 2013 5:15 pm
Subject: Fwd: DOES THE FEDERAL GOVERNMENT REALLY TELL ITS CONSTITUENTS THE ACTUAL "STATE OF THE UNION"?

Senator Mike Johanns:

The following information might give you an idea of why I have much disdain for our two party political system. Marv Eatinger has an IRS Claim #95-52791-1 assigned on January 15, 1991 and on March 28, 1996 he gets a letter from the Fresno, CA IRS service center that implies that the IRS in their January 15, 1991 letter to Marv Eatinger assigning Claim #95-52791-1 to his submission of 19 Form 211's made an error ("WRONG CLAIM NUMBER") and five plus years later DECIDED to assign a new IRS Claim Number to replace the original error in the letter dated January 15, 1991! So, my original IRS Claim #95-52791-1 was "NEVER" turned down, but was removed from the record FIVE years plus after the fact because of an INITIAL assignment error! All of the entities associated with the IRS that I have talked to, tell me that they have NEVER experienced an IRS informant error of this magnitude as associated with IRS informant claims.

Thanks,

Marv Eatinger

CC: Senate Banking Committee

-----Original Message-----
From: marv eatinger <[e-mail]>
To: Criminal.Division <[e-mail]>; fraudnet <[e-mail]>; chairmanoffice <[e-mail]>; hawked <[e-mail]>; hearingclerks.waysandmeans_d <[e-mail]>; enFORCEMENT <[e-mail]>
Cc: kara.scannell <[e-mail]>
Sent: Thu, Jan 7, 2010 6:09 pm
Subject: DOES THE FEDERAL GOVERNMENT REALLY TELL ITS CONSTITUENTS THE ACTUAL "STATE OF THE UNION"?

Contact Lee-----------[ SUBMITTED TO CONTACT "LEE TERRY" WEB SITE ON JANUARY 7, 2010 ]
Write to Representative Lee Terry - Name and Address Entry
Name: Prefix: Mr.
First Name: Marv
Middle Initial: H.
Last Name: Eatinger
Suffix (Jr., Sr.):
Address: 711 no. 92ct #408
City: Omaha
State: NE
Zip: 68114
Email: [e-mail]
Phone: [phone]
Issue: Select the issue your letter most relates to
Message: Other

LEE TERRY: THE FOLLOWING HAS TO DO WITH "WILLFUL & INTENDED EVASION OF USA FEDERAL INCOME TAXES" BY USA CITIZENS AND USA CORPORATIONS AND THE SUBMISSION BY DAN ROSTENKOSKI OF A TAX FRAUD PACKAGE THAT MARV EATINGER SUBMITTED TO HIM IN THE YEAR OF 1990 AND WHICH HE FORWARDED TO THE HONORABLE J.J. PICKLE FOR "FUTURE REFERENCE"! DO NOT GET EXCITED BECAUSE I DO NOT EXPECT A REPLY FROM YOU SINCE YOU HAVE "NEVER" REPLIED TO FOUR EMAILS THAT I HAVE SENT YOU OVER THE LAST FIVE YEARS. IS IT POSSIBLE THAT YOU GUYS COULD RETRIEVE THE HONORABLE J.J.PICKLE'S COFFIN AND CHECK TO SEE IF MY ORIGINAL DOCUMENTS ASSOCIATED WITH DALECO RESOURCES CORP & WESTLANDS RESOURCES CORPORATION OF NEVADA AND IRS CLAIM NO. 95-52791-1 ARE STILL INTACT AND AVAILABLE AS "PROOF BEYOND ANY REASONABLE DOUBT" OF MAJOR TAX FRAUD! Marvin H. Eatinger - IRS CLAIM NO. 95-52791-1 Marvin H. Eatinger Dean Heller: I am sending you this information only as it affects Nevada Corporations and in my particular case Daleco Resources Corp & Regency Affiliates, Inc. and their Nevada subsidiaries & associates (LIBERTY GROUP, INC., STATESMAN GROUP, INC. OF "BAHAMAS" ETC.). In the past I have contacted the Nevada Secretary of State & Attorney General concerning the above two public corporations. My question to you is as follows: Why is the State of Nevada past and present considered the state to incorporate in if an entity is committed as its business plan "to evade USA income taxes"??? Marv Eatinger ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Tuesday, January 05, 2010 5:32 PM Subject: Fw: From Marv Eatinger: INTERNAL REVENUE SERVICE - INTERNAL TO WHO & WHAT??? WHAT I THINK & BELIEVE HAPPENED IS AS FOLLOWS: [[ APPOINTMENT WITH THE INTERNAL REVENUE SERVICE DISTRICT OFFICE OF OMAHA NE ON NOVEMBER 6, 1989 TO SUBMIT IRS FORM 211'S CONCERNING MAJOR TAX FRAUD ASSOCIATED WITH DALECO RESOURCES CORP, DALECO'S SUBSIDIARIES & DALECO'S PROFESSIONAL ACCOUNTING & LAW FIRM CONNECTIONS ]] - JODY HOLMES MY OMAHA IRS AGENT AGREED THAT MY DOCUMENTS AND CERTIFIED LETTERS CONCERNING DALECO SHOWED MAJOR TAX FRAUD! SHE ASKED ME IF DALECO ANSWERED ALL OF MY CERTIFIED LETTERS (APPROXIMATELY 30). I SAID ALL BUT THE LAST FIVE WHEN I HAD FINALLY FIGURED OUT WHAT DALECO & COOPERS & LYBRAND & SHEA & GOULD LAW FIRM CONSPIRED TO CONCERNING TAX FRAUD! JODY SENT THE PACKAGE TO THE OGDEN UTAH IRS SERVICE CENTER WHICH IN RETROSPECT SHOULD HAVE BEEN SENT TO THE FRESNO CA IRS SERVICE CENTER. AT THAT TIME NEBRASKA WAS HANDLED BY THE OGDEN UTAH SERVICE CENTER. THE OGDEN SERVICE CENTER SENT THE PACKAGE TO THE FRESNO CA SERVICE CENTER WITHOUT EVER NOTIFYING JODY HOLMES. WHEN I TOLD JODY THAT I HAD RECEIVED A LETTER FROM THE OGDEN UTAH SERVICE CENTER IN EARLY 1990 TURNING DOWN MY FIRST CLAIM FORM #211 ON "DALECO PARTNERSHIP" (TWO CORPORATIONS IN NEVADA WITH A PARENT CORPORATION IN BRITISH COLUMBIA) SHE STATED THAT SHE DID NOT GET ANY NOTIFICATION FROM OGDEN THAT THIS HAPPENED! JODY THEN TOLD ME THAT SHE KNEW SOMEONE IN THE FRESNO CA SERVICE CENTER AND THAT SHE WOULD CALL THIS CONNECTION TO FIND OUT WHAT WAS GOING ON! I TOLD JODY THAT WE SHOULD NOT HAVE FILED THE CLAIM UNDER THE NAME OF "DALECO PARTNERSHIP" BECAUSE PARTNERSHIPS DO NOT PAY TAXES. ONLY THE PARTNERS PAY TAXES! JODY CALLED THIS FRESNO CONNECTION AND THEN CALLED ME AND EXPLAINED THAT SHE DID NOT KNOW NOR COULD SHE FIND OUT WHAT WAS GOING ON BECAUSE HER CONNECTION TO THE FRESNO CA SERVICE CENTER COULD NOT FIND ANY INFORMATION THAT FRESNO HAD EVER RECEIVED A DALECO TAX FRAUD PACKAGE FROM THE OGDEN UTAH SERVICE CENTER. JODY THEN SUGGESTED THAT WE SUBMIT 19 SEPARATE CLAIM FORMS #211 TO THE FRESNO CA SERVICE CENTER LEAVING OUT ANYTHING TO DO WITH "DALECO PARTNERSHIP". IN NOV. OF 1990 I DID THIS AND THE REST IS HISTORY! I SENT A LETTER TO DAN ROSTENKOSKI IN DEC. OF 1990 (WITH COPIES TO THE SEC ETC.) THAT IF I DID NOT HEAR FROM THE IRS IN THE NEAR FUTURE I WAS GOING TO TAKE THIS CASE OF TAX FRAUD INTO THE PUBLIC ARENA! IN THE LETTER DATED JANUARY 15, 1991 FROM THE FRESNO CA IRS SERVICE CENTER P.O. BOX 11946, FRESNO, CA 93776 (FRAUD DIVISION) MARV EATINGER WAS ASSIGNED A CLAIM NO. 95-52791-1 ASSOCIATED WITH 19 SUBMITTED FORM 211'S TO THE FRESNO, CA IRS SERVICE CENTER IN NOV. OF 1990!!! THINK ABOUT THE FOLLOWING WHICH IS INTRINSICALLY CONNECTED TO CLAIM NO. 95-52791-1! THE IRS ID NUMBER OF "WESTLANDS RESOURCES CORPORATION" A NEVADA CORPORATION IS 95-320-1721!!! WESTLANDS RESOURCES CORPORATION OF NEVADA (A 100% OWNED SUBSIDIARY OF DALECO RESOURCES CORP) WAS THE CORE OF USA TAX FRAUD VIOLATIONS!!!------[REMOVE THE "0" FROM 95-320-1721] - [THEN USE 95-] - [THEN ADD 3+2 = 95-5] - [THEN ADD 2 = 95-52] - [THEN ADD 7 = 95-527] - [THEN ADD 2+7 = 95-5279] - [THEN ADD 1 = 95-52791] - [THEN ADD -1 = 95-52791-1]------MY CLAIM NUMBER AS ORIGINALLY ASSIGNED IN THE LETTER DATED JANUARY 15, 1991 FROM THE IRS SERVICE CENTER - FRAUD DIVISION IN FRESNO CA!!! THE OGDEN UTAH IRS SERVICE CENTER FRAUD DIVISION, REALIZED FROM MY SUBMITTED DOCUMENTS THAT MAJOR TAX FRAUD WAS INVOLVED AND SENT MY PACKAGE TO THE FRESNO CA IRS SERVICE CENTER FRAUD DIVISION WITHOUT EVER NOTIFYING JODY HOLMES OR THE OMAHA IRS DISTRICT OFFICE, AND ALSO CIRCUMVENTED THE NORMAL CLAIM FILING SEQUENCE AS ASSOCIATED WITH THE IRS SERVICE CENTER IN FRESNO CA!!!!!!! Marv Eatinger - Internal Revenue Service ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Monday, December 28, 2009 9:46 AM Subject: joanne: thanks for your email concerning Theron C. Polivka He then began a 36-year career with the Internal Revenue Service, working primarily in administrative positions. He served as tax consultant for the Agency for International Development in Turkey for 2-1/2 years in the late 1960s. He retired in 1995 as director of the IRS Service Center in Fresno, Calif. ON MARCH 25, 1996 I SENT A LETTER TO THE FRESNO CALIFORNIA SERVICE CENTER WITH A COPY OF THE LETTER DATED JANUARY 15, 1991 FROM THERON C. POLIVKA. I WROTE IN LONGHAND AND SIGNED THIS COPY AS FOLLOWS: "TO WHOM IT MAY CONCERN: I AM STILL ALIVE AND I HAVE NOT CHANGED MY ADDRESS!" SINCERELY, M.H. EATINGER 3-25-96 I WAS NOT AWARE UNTIL TODAY THAT POLIVKA RETIRED IN 1995! ON MARCH 28 1996 I RECEIVED A LETTER FROM BOB ULENGEL (OR ULENZEL OR ALENZEL OR ALENGEL) DIRECTOR, OF THE FRESNO, CA IRS SERVICE CENTER. THE LETTER ASSIGNED A CLAIM NO. "95-52793" AND BELOW THIS CLAIM NO. WAS SHOWN A CLAIM NO. "95-52791 (wrong claim Number)". THEN I RECEIVED A LETTER FROM JUDI (appears to be an i) ALEXANDER (CHIEF, D.O. TECHNICAL UNIT) DATED JUNE 14, 1996 REFERENCING: "95-50806 & 95-52793". THIS LETTER TURNED DOWN MY CLAIM NO. "95-52793"!!!!! SO BASICALLY MY ORIGINAL CLAIM NO. ASSIGNED BY THERON C. POLIVKA IN THE LETTER DATED JANUARY 15, 1991 OF 95-52791-1 DISAPPEARED FROM THE RECORD!!!! THINK ABOUT IT - A CLAIM NUMBER 95-52791-1 ASSIGNED BY THE IRS SERVICE CENTER FOR FRESNO CA ( P.O. BOX 11946, FRESNO, CA 93776 ) SIGNED OFF ON BY THE SERVICE CENTER DIRECTOR THERON C. POLIVKA ON JANUARY 15, 1991 TURNS OUT TO BE THE "WRONG CLAIM NUMBER" ON MARCH 28, 1996 AND ON JUNE 14, 1996 DISAPPEARS FROM IRS RECORDS FIVE YEARS LATER. THE ONLY TIME THAT P.O. BOX 11946, FRESNO, CA 93776 WAS EVER USED IN ANY COMMUNICATIONS TO MARV EATINGER FROM THE IRS SERVICE CENTER IN FRESNO, CA WAS THE LETTER FROM THERON C. POLIVKA DATED JANUARY 15, 1991 ASSIGNING CLAIM NO. 95-52791-1 TO MY SUBMISSION OF 19 CLAIM FORM 211'S IN NOVEMBER OF 1990!!! MY IRS AGENT IN THE OMAHA OFFICE JODY HOLMES WAS NEVER ABLE TO FIND OUT ABOUT MY CLAIM AFTER IT WAS RESUBMITTED TO THE FRESNO, CA SERVICE CENTER IN NOVENBER OF 1990!!! (SHE ORIGINALLY SUBMITTED MY CLAIM TO THE OGDEN UTAH SERVICE CENTER) ============================================= ----- Original Message ----- From: Lee Linda P TIGTA To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Thursday, January 24, 2008 9:06 AM Subject: Your Complaint to OIG.TREAS.GOV Mr. Eatinger, This is to acknowledge receipt of your complaint by the Office of the Treasury Inspector General for Tax Administration (TIGTA). We have reviewed your complaint and determined that the Internal Revenue Service would more appropriately handle this matter. Therefore, we have forwarded your complaint to the Internal Revenue Service for appropriate action. ============================================== ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> Sent: Saturday, January 19, 2008 7:35 PM Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!! DEAR OIG.TREAS.GOV: I AM NOT AN EMPLOYEE OF THE FEDERAL GOVERNMENT (NOR HAS MARV EATINGER EVER BEEN AN EMPLOYEE OF THE UNITED STATES OF AMERICA FEDERAL GOVERNMENT)! HOWEVER, MY FATHER "HAROLD L. EATINGER" WAS EMPLOYED BY THE INTERNAL REVENUE SERVICE IN OMAHA, NE FOR 38 YEARS! I SUBMITTED A MAJOR TAX FRAUD PACKAGE CONCERNING PUBLIC COMPANIES NAMED DALECO RESOURCES CORP & ASSOCIATED ENTITIES AND REGENCY AFFILIATES, INC. (WILLIAM R. PONSOLDT, SR - REGENCY AFFILIATES, INC. GAO CONTROL NO. 42822- COMMITTED SERIOUS TAX FRAUD SEE MY SUBMISSIONS) IN YEARS 1989 & 1990 (DALECO RESOURCES CORP IRS CLAIM NO. 95-52791-1) AND NOVEMBER OF YEAR 2001 (REGENCY AFFILIATES, INC. - WILLIAM R. PONSOLDT, SR. GAO CONTROL NO. 42822). PLATO WILL ALWAYS BE CORRECT WHEN IT COMES DOWN TO AN "INCOME TAX" ------------------------ "When there is an income tax, the just man will pay more and the unjust less on the same amount of income." Plato, The Republic Greek author & philosopher in Athens (427 BC - 347 BC) MARV EATINGER ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Friday, January 18, 2008 6:21 PM Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!! ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Friday, January 18, 2008 6:06 PM Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!! ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Friday, January 18, 2008 5:39 PM Subject: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!! Dear US Attorney for the District of the state of Nebraska: I, Marv Eatinger, am and have been a resident of the state of Nebraska for 73 years. My experience as a public investor and a tax paying citizen of the United States, is that the only fair and balanced system for taxing United States taxable entities is a "FLAT TAX". Please relate my opinion to the big guys in Washington! Marv Eatinger ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> ; <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Thursday, January 17, 2008 7:00 PM Subject: A FAIR AND BALANCED DEMOCRATIC SYSTEM OF CAPITALISM? "When there is an income tax, the just man will pay more and the unjust less on the same amount of income." Plato, The Republic Greek author & philosopher in Athens (427 BC - 347 BC) Dear Federal Government of the United States of America: Plato's above quoted theory is simple and proven valid for any society that taxes its constituents in order to carry forward that society's governmental ruling mandate "TO MAINTAIN ORDER"! Marv Eatinger (IRS CLAIM NUMBER 95-52791-1) has simply tried to provide the Federal Government of the United States of America since November 6, 1989 and November 28, 1990 a detailed critique of Daleco Resources Corporation, and associated entities efforts "TO WILFULLY EVADE FEDERAL INCOME TAXES" as to validate Plato's above quoted reference: "When there is an income tax, the just man will pay more and the unjust less on the same amount of income." Plato, The Republic Greek author & philosopher in Athens (427 BC - 347 BC) Marv Eatinger's submission of nineteen (19) Form 211's (OMB CLEARANCE NO. 1545-0409) to the Omaha, NE IRS Criminal Investigation Office on November 6, 1989 and November 28, 1990 were all submitted according Section 7623 of the Internal Revenue Code - Regulation 301.7623-1(c). "THE JUST MAN WILL PAY MORE" Sincerely, Marv Eatinger ======================================================================= THE FOLLOWING LETTER WAS SENT BY REGISTERED MAIL NO. RA696246707US FROM BOYS TOWN POST OFFICE IN OMAHA, NE. ON OCTOBER 20, 2006: IRS COMMISSIONER - MARK W. EVERSON 1111 CONSTITUTION AVENUE, N.W. WASHINGTON, D.C. Dear IRS Commissioner Everson: Enclosed you will find a copy of a letter from P.O. Box 11946, Fresno, CA 93776 dated January 15, 1991. This letter assigned claim no. 95-52791-1 to IRS Form 211's submitted to the IRS Service Center in Fresno, CA by Marv Eatinger. My father (Harold L. Eatinger) was Branch Chief of the Accounting and Collections Division for the IRS District Office in Omaha, NE. He retired with 38 years of service in July of 1960. He was the reason that I put myself in harms way and submitted forms 211 to the Internal Revenue Service in 1989 and again in 1990. These Form 211 submissions all had to do with a public company named Daleco Resources Corporation, its 100% owned subsidiary in Nevada named Westlands Resources Corporation and associated entities including Coopers & Lybrand accounting firm and Shea & Gould law firm. If I had it to do all over again, knowing now how the system works, I would have taken another approach to exposing this case of tax fraud! I feel that I deserve at least to be able to find out what ever happened to my claim no. 95-52791-1. Is it active or not active? Sincerely, Marv Eatinger =========================================================================================================== THE FOLLOWING LETTER WAS ATTACHED WITH REGISTERED LETTER TO IRS COMMISSIONER MARK W. EVERSON #RA696246707US DATED OCTOBER 20, 2006: SEAL U.S. Department of Justice United States Attorney District of Nebraska ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- 7401 Zorinsky Federal Building PH: [phone] 215 North 17th Street Post Office Box 1228 DTS FAX: [phone] Omaha, Nebraska 68101-1228 April 8, 1994 Mr. Marvin H. Eatinger 711 No. 92nd Court, #408 Omaha, NE 68114 Dear Mr. Eatinger: I received your letter dated April 4, 1994 and have reviewed the letter as well as the attachments. I have also discussed the matter briefly with Monte Taylor, whom you copied on the letter. It appears as though you have done a great deal of work and provided a significant service to the Internal Revenue Service. However, It is not within the realm of my authority to recommend any compensation for you, nor does it appear that I am able to be of any assistance to you, nor does this appear to be a case that would be within our civil or criminal jurisdiction. I would, however, be happy to discuss this matter with you on the telephone at your convenience. My suggestion is that you give me a call and if I am not available, please leave a number where you can be reached with my secretary, Martha, and I will return your call. Sincerely, THOMAS J. MONAGHAN United States Attorney / mg ======================================================================== Certified Mail #P 197 937 207 April 4, 1994 U. S. Attorney P. O. Box 1228 DTS Omaha, NE 68101-1228 Attn: Tom Monaghan Dear Mr. Monaghan: Enclosed you will find copies of the following letters: a) June 27, 1990 from Dan Rostenkowski b) January 15, 1991 from the IRS - Fresno CA c) August 14, 1992 to Shea & Gould - Washington DC d) September 20, 1993 to Shea & Gould - Washington DC e) March 1, 1993 to SEC - Los Angeles CA f) January 21, 1994 to Shea & Gould - Washington DC g) February 4, 1994 from SEC - Los Angeles CA If you take the time to read these letters you will understand the magnitude of the project I have undertaken. Shea & Gould announced on January 28, 1994 that they were dissolving the law firm. Coopers & Lybrand is not only Daleco Resources Corp. accountants, but is also Daleco Partnership's accountants. It is going on five years since I filed my eighty six item complaint package with the Securities & Exchange Commission. I did not realize that if you put yourself in harms way & become a government informer, that you are still an outsider as far as the as the government is concerned! I am beginning to sense the possibility of a cover up!! The government needs to know that when I convince myself that there is a cover up taking place, I will take this project into the public arena! Sincerely, Marv Eatinger cc: Monte Taylor ============================================== From CNN Supreme Court Producer Bill Mears January 15 2008: 11:38 AM EST WASHINGTON (CNN) -- The Supreme Court dealt a blow Tuesday to investors seeking to recover damages from alleged corporate fraud, a potentially huge liability case being closely watched by owners of stock, the business community and government regulators. The key for investors was to prove Charter and the secondary companies engaged in an illegal "scheme," involving "deceptive" conduct, under federal securities law. The two words were key under the legal language, and the majority opinion repeatedly sought to clarify that standard in their ruling. It cited congressional legislation aimed at setting proper legal boundaries in these kinds of limited class-action cases, and the continuing role of the Securities and Exchange Commission to investigate and punish corporate misdeeds. =============================================================================================================== ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Sunday, August 10, 2003 7:17 PM Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV Dear Honorable Larry D. Thompson: I saw on the news (TV) tonight that you are leaving your position with the Justice Department for a possible position with a Washington Think Tank. Enclosed you will find a copy of an email that I sent to you on July 13, 2002. Please use this email as a reminder of the complexities that confronted your "swat team" start up. At this point in time there does not seem to be any move forward in a resolution to the below described problem as associated with corporate fraud. Sincerely, Marv Eatinger ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Saturday, July 13, 2002 6:49 PM Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV Please forward this email to the Honorable Larry D. Thompson: Dear Sir: I would like to suggest that your recently formed corporate fraud swat team take a look at a public company named Daleco Resources Corporation. Daleco Resources Corporation will set your swat team free! Daleco will give your group "hands on" experience that covers every aspect of corporate fraud. Daleco's violations of the fraud statutes go straight to the bowels of the system. If I were a college professor teaching a course on corporate fraud, Daleco Resources Corporation would be the perfect foundation from which capitalism could be dissected and discussed. Sincerely, Marv Eatinger ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Cc: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Monday, June 03, 2002 6:01 PM Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV ----- Original Message ----- From: marv eatinger To: <a href="mailto:[e-mail]">[e-mail]</a> Sent: Sunday, February 10, 2002 10:40 AM Subject: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV Please forward this e-mail to Richard C. Breeden: Thank You Dear Mr. Breeden: I saw you on Fox news and you stated that the Enron mess should not be blamed on the SEC. I am enclosing a copy of an e-mail that concerns a public company named Daleco Resources Corporation, about which I submitted an 86 item complaint package to the SEC in August of 1989. If you read this e-mail you will see that the sum of the parts is equal to the whole, and the SEC is a big part of the Enron debacle. If you consider the professional ethics that are involved in the fraud case of Daleco Resources Corporation, it is not hard to understand the blatant professional attitude that caused the Enron debacle! Daleco Resources Corporation is every bit the news story that Enron is, and probably in some ways more egregious because this fraud case is a conspiracy by professionals (Including SEC employees & NASD employees) that exposes their basic attitude when it concerns their mandate to gaurd against this type of financial misconduct! Sincerely, Marv Eatinger (just another stockholder in a public corporation) Daleco Resources Corp--The Anatomy Of A Fraud: I have done everything possible to bring a resolution to this case of tax fraud and securities fraud. I have been working on this case for 15 years. In August of 1989 I filed an 86 item complaint package with the SEC. Since that time I have sent more than 200 certified letters, E-mails, registered letters and Federal Express letters to everybody who has anything to do with white collar fraud in the United States. I have sent packages to two of the top class action (securities) law firms in the United States. The first, sent in September of 1992, Milberg Weiss Hynes & Lerach (in care of William Learch) was apparently more suited to chasing ambulances and after about two months returned my four pound package of documents. The second, Robert A. Skirnick never replied to my Federal Express letter and has held my package of documents for the last two years! This case is a conspiracy by professionals (including at least one former SEC administrative lawyer and former or present NASD employees) to circumvent the regulatory system for publicly traded stocks in order to line their own pockets! I get the feeling that this case might just be to agonizing for the Federal Government to prosecute to the fullest extent of the law! THE CASE: In 1977 Daleco Partnership ( two companies incorporated in Nevada with a parent co.(Daleco Resources Ltd) incorporated in Vancouver, British Columbia ) set about to delineate an oil & gas field in Texas. United Westland Resources Ltd., at that time, was a public co. on the Vancouver Stock Exchange which was incorporated in Vancouver, British Columbia. Daleco Partnership raised money through United Westland Resources Ltd. by selling stock, putting down oil & gas wells & then borrowing money ( loans ) using the successful wells as collateral for the loans. In 1979 Daleco Partnership invented a co. called Reef Resources Corp. which was incorporated in Vancouver, BC. Reef had a subsidiary in Nevada called Reef Resources. Daleco Partnership took all the dry holes & worthless leases that were a result of delineating the Texas field & sold them into Reef Resources through an 8 million dollar common stock issue on the Vancouver Stock Exchange. Since Daleco Partnership never had much, if any, income & was using full cost accounting for oil & gas assets, this 8 million dollars of worthless properties would not have had a reduced tax basis due to amortization & depletion expense. So here you have a partnership that never had any of its own money invested, and yet was able to gain 8 million dollars on the sale of worthless properties. No capital gains tax would ever be paid because the tax basis on Daleco Partnership books was 8 million dollars & that is the price Reef Resources paid for these worthless properties! THE REST IS HISTORY: a. In 1980 Daleco Partnership borrowed approximately 6 million dollars & put these loans on United Westland Resources Ltd. parent co. books in Canada ( United Westland also had a wholly owned subsidiary in Nevada named Westland Resources Corporation). b. In 1981 an illegal pooling of interest amalgamation between United Westland parent co. in Canada & Reef Resources parent co. in Canada was completed. Nevada subsidiaries of these two parent companies were left separate until they were illegally merged (using a merger of form rather than substance) in Nevada on Jan. 25, 1984. c. The pooling of interest was the accounting cover for the 6 million dollars in loans that Daleco Partnership ended up with but were put on United Westland parent co. books in Canada. Worthless dry holes & leases from Reef were used as debts to offset the 6 million dollars in loans that Daleco Partnership stole through United Westland parent co. books. d. Oct. 1, 1983 changed United Westland parent co. books in Canada to successful efforts accounting & wrote off 8 million dollars of worthless properties from Reef 1981 pooling of interest. e. From 1981 through 1984 United Westland subsidiary in Nevada would forfeit back to Daleco Partnership 8 million dollars worth of good properties. This would balance the subsidiary books in Nevada to the parent co. books in Canada after Reef(Nevada) & Westland Resources(Nevada) were illegally merged on January 25, 1984. f. On Oct. 1, 1984 Westland Resources (Nevada) changed from full cost accounting to successful efforts accounting. Since the merger took place on Jan. 25, 1984 and the fiscal year started on Oct. 1, 1983, Westland Resources (Nevada) would absorb Reef's 8 million dollars of worthless properties into its amortization & depletion base. TO SUMMARIZE: 1. Daleco Partnership gained 8 million dollars & paid no capital gain taxes from the sale of worthless assets to Reef in 1981. United Westland got worthless properties & Daleco Partnership got 8 million dollars. 2. 8 million dollars of worthless properties were written off Canadian parent company books & added in on the Nevada subsidiary books. This means that United Westland would have 16 million dollars in well costs that were a fraudulent result of the Reef pooling of interest amalgamation in 1981. 3. 8 million of good properties were forfeited back to Daleco Partnership in order to balance United Westland subsidiary ( Nevada ) books to offset the 8 million dollars of worthless properties that were added in by the merger with Reef (Nevada) on Jan. 25, 1984. 4. Daleco Partnership got 6 million dollars in loans & cash that United Westland ended up paying for with forfeiture of assets to the Union Bank of California. The stockholders of United Westland Resources Ltd. (now Daleco Resources Corp. OTC--DLOV) ended up with nothing! My question is, did I reinvent the wheel with this case or was this standard business tactics in the 1970's & early 1980's? THE PLAYERS: 1. COOPERS & LYBRAND--TORONTO--AUDITORS FOR UNITED WESTLAND & DALECO RESOURCES CORP. (FROM 1977 THROUGH 1996) 2.COOPERS & LYBRAND--UNITED STATES--AUDITORS FOR DALECO PARTNERSHIP (two Nevada corporations-Amiroil International & Coast Exploration Company) 3.SHEA & GOULD LAW FIRM (DISSOLVED IN JAN. 1994 AT A SPECIAL NIGHT MEETING OF PARTNERS. ONE WEEK AFTER RECEIVING THE THIRD CERTIFIED LETTER THAT I HAD SENT THEM OVER A PERIOD OF TWO YEARS. THEY NEVER ANSWERED ANY OF MY CERTIFIED LETTERS CONCERNING DALECO'S SEC FILINGS). 4. MARIO V. MIRABELLI (now with Patton Boggs--one year ago was with Baker Hostetler) MANAGING PARTNER SHEA & GOULD UNTIL JAN. 1992. (MANIPULATED UNITED WESTLAND SEC FILINGS INTO DIFFERENT BRANCHES OF THE SEC DIVISION OF CORPORATE FINANCE TO COVER UP THE FRAUD)-MARIO V. MIRABELLI WAS AN SEC ADMINISTRATIVE LAW LAWYER FROM 1969 THRU 1973! 5. CERTAIN NASD EMPLOYEES WHO WERE RESPONSIBLE FOR REPORTING NASDAQ LISTED QUOTATIONS FROM JAN. 1981 THRU SEPT. 30, 1984. (UNITED WESTLAND RESOURCES LTD. NEVER REGISTERED WITH THE NASDAQ SYSTEM FROM JAN. 1981 THROUGH SEPT. 30, 1984. THEREFORE, THEY COULD NOT LEGALLY HAVE BEEN LISTED ON NASDAQ. YET, THEY WERE ABLE TO TRADE THEIR SHARES AS IF THEY WERE LISTED ON THE NASDAQ SYSTEM FROM JAN. 6, 1981 THROUGH MAY 31, 1984 WHEN THEY FILED A 20F REGISTRATION WITH THE SEC). This enabled United Westland Resources Ltd (now DALECO) to not file any financial reports either in Canada or the United States for the fiscal years of 1979, 1980, 1981 & 1982. 6. AND OF COURSE THE MANAGEMENT OF UNITED WESTLAND RESOURCES LTD. (NOW DALECO RESOURCES CORP.--OTC:DLOV). 7. A COUPLE OF CANADIAN LAWYERS IN TORONTO & VANCOUVER! NOTE: I have all the documents to prove these allegations




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Thank you for your correspondence.-------[ JANUARY 7, 2010 ]
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LEE TERRY:-------[[ COPIED FROM ABOVE "LEE TERRY" WEB SITE SUBMISSION ]]

THE FOLLOWING HAS TO DO WITH "WILLFUL & INTENDED EVASION OF USA FEDERAL INCOME TAXES" BY USA CITIZENS AND USA CORPORATIONS AND THE SUBMISSION BY DAN ROSTENKOSKI OF A TAX FRAUD PACKAGE THAT MARV EATINGER SUBMITTED TO HIM IN THE YEAR OF 1990 AND WHICH HE FORWARDED TO THE HONORABLE J.J. PICKLE FOR "FUTURE REFERENCE"!

DO NOT GET EXCITED BECAUSE I DO NOT EXPECT A REPLY FROM YOU SINCE YOU HAVE "NEVER" REPLIED TO FOUR EMAILS THAT I HAVE SENT YOU OVER THE LAST FIVE YEARS.

IS IT POSSIBLE THAT YOU GUYS COULD RETRIEVE THE HONORABLE J.J.PICKLE'S COFFIN AND CHECK TO SEE IF MY ORIGINAL DOCUMENTS ASSOCIATED WITH DALECO RESOURCES CORP & WESTLANDS RESOURCES CORPORATION OF NEVADA AND IRS CLAIM NO. 95-52791-1 ARE STILL INTACT AND AVAILABLE AS "PROOF BEYOND ANY REASONABLE DOUBT" OF MAJOR TAX FRAUD!

Marvin H. Eatinger - IRS CLAIM NO. 95-52791-1

Marvin H. Eatinger

Dean Heller: I am sending you this information only as it affects Nevada Corporations and in my particular case Daleco Resources Corp & Regency Affiliates, Inc. and their Nevada subsidiaries & associates (LIBERTY GROUP, INC., STATESMAN GROUP, INC. OF "BAHAMAS" ETC.). In the past I have contacted the Nevada Secretary of State & Attorney General concerning the above two public corporations. My question to you is as follows: Why is the State of Nevada past and present considered the state to incorporate in if an entity is committed as its business plan "to evade USA income taxes"???
Marv Eatinger



----- Original Message -----
From: marv eatinger
To: [e-mail]
Sent: Tuesday, January 05, 2010 5:32 PM
Subject: Fw:

From Marv Eatinger: INTERNAL REVENUE SERVICE - INTERNAL TO WHO & WHAT???

WHAT I THINK & BELIEVE HAPPENED IS AS FOLLOWS: [[ APPOINTMENT WITH THE INTERNAL REVENUE SERVICE DISTRICT OFFICE OF OMAHA NE ON NOVEMBER 6, 1989 TO SUBMIT IRS FORM 211'S CONCERNING MAJOR TAX FRAUD ASSOCIATED WITH DALECO RESOURCES CORP, DALECO'S SUBSIDIARIES & DALECO'S PROFESSIONAL ACCOUNTING & LAW FIRM CONNECTIONS ]] - JODY HOLMES MY OMAHA IRS AGENT AGREED THAT MY DOCUMENTS AND CERTIFIED LETTERS CONCERNING DALECO SHOWED MAJOR TAX FRAUD! SHE ASKED ME IF DALECO ANSWERED ALL OF MY CERTIFIED LETTERS (APPROXIMATELY 30). I SAID ALL BUT THE LAST FIVE WHEN I HAD FINALLY FIGURED OUT WHAT DALECO & COOPERS & LYBRAND & SHEA & GOULD LAW FIRM CONSPIRED TO CONCERNING TAX FRAUD! JODY SENT THE PACKAGE TO THE OGDEN UTAH IRS SERVICE CENTER WHICH IN RETROSPECT SHOULD HAVE BEEN SENT TO THE FRESNO CA IRS SERVICE CENTER. AT THAT TIME NEBRASKA WAS HANDLED BY THE OGDEN UTAH SERVICE CENTER. THE OGDEN SERVICE CENTER SENT THE PACKAGE TO THE FRESNO CA SERVICE CENTER WITHOUT EVER NOTIFYING JODY HOLMES. WHEN I TOLD JODY THAT I HAD RECEIVED A LETTER FROM THE OGDEN UTAH SERVICE CENTER IN EARLY 1990 TURNING DOWN MY FIRST CLAIM FORM #211 ON "DALECO PARTNERSHIP" (TWO CORPORATIONS IN NEVADA WITH A PARENT CORPORATION IN BRITISH COLUMBIA) SHE STATED THAT SHE DID NOT GET ANY NOTIFICATION FROM OGDEN THAT THIS HAPPENED! JODY THEN TOLD ME THAT SHE KNEW SOMEONE IN THE FRESNO CA SERVICE CENTER AND THAT SHE WOULD CALL THIS CONNECTION TO FIND OUT WHAT WAS GOING ON! I TOLD JODY THAT WE SHOULD NOT HAVE FILED THE CLAIM UNDER THE NAME OF "DALECO PARTNERSHIP" BECAUSE PARTNERSHIPS DO NOT PAY TAXES. ONLY THE PARTNERS PAY TAXES! JODY CALLED THIS FRESNO CONNECTION AND THEN CALLED ME AND EXPLAINED THAT SHE DID NOT KNOW NOR COULD SHE FIND OUT WHAT WAS GOING ON BECAUSE HER CONNECTION TO THE FRESNO CA SERVICE CENTER COULD NOT FIND ANY INFORMATION THAT FRESNO HAD EVER RECEIVED A DALECO TAX FRAUD PACKAGE FROM THE OGDEN UTAH SERVICE CENTER.

JODY THEN SUGGESTED THAT WE SUBMIT 19 SEPARATE CLAIM FORMS #211 TO THE FRESNO CA SERVICE CENTER LEAVING OUT ANYTHING TO DO WITH "DALECO PARTNERSHIP". IN NOV. OF 1990 I DID THIS AND THE REST IS HISTORY! I SENT A LETTER TO DAN ROSTENKOSKI IN DEC. OF 1990 (WITH COPIES TO THE SEC ETC.) THAT IF I DID NOT HEAR FROM THE IRS IN THE NEAR FUTURE I WAS GOING TO TAKE THIS CASE OF TAX FRAUD INTO THE PUBLIC ARENA!

IN THE LETTER DATED JANUARY 15, 1991 FROM THE FRESNO CA IRS SERVICE CENTER P.O. BOX 11946, FRESNO, CA 93776 (FRAUD DIVISION) MARV EATINGER WAS ASSIGNED A CLAIM NO. 95-52791-1 ASSOCIATED WITH 19 SUBMITTED FORM 211'S TO THE FRESNO, CA IRS SERVICE CENTER IN NOV. OF 1990!!! THINK ABOUT THE FOLLOWING WHICH IS INTRINSICALLY CONNECTED TO CLAIM NO. 95-52791-1!

THE IRS ID NUMBER OF "WESTLANDS RESOURCES CORPORATION" A NEVADA CORPORATION IS 95-320-1721!!! WESTLANDS RESOURCES CORPORATION OF NEVADA (A 100% OWNED SUBSIDIARY OF DALECO RESOURCES CORP) WAS THE CORE OF USA TAX FRAUD VIOLATIONS!!!------[REMOVE THE "0" FROM 95-320-1721] - [THEN USE 95-] - [THEN ADD 3+2 = 95-5] - [THEN ADD 2 = 95-52] - [THEN ADD 7 = 95-527] - [THEN ADD 2+7 = 95-5279] - [THEN ADD 1 = 95-52791] - [THEN ADD -1 = 95-52791-1]------MY CLAIM NUMBER AS ORIGINALLY ASSIGNED IN THE LETTER DATED JANUARY 15, 1991 FROM THE IRS SERVICE CENTER - FRAUD DIVISION IN FRESNO CA!!!

THE OGDEN UTAH IRS SERVICE CENTER FRAUD DIVISION, REALIZED FROM MY SUBMITTED DOCUMENTS THAT MAJOR TAX FRAUD WAS INVOLVED AND SENT MY PACKAGE TO THE FRESNO CA IRS SERVICE CENTER FRAUD DIVISION WITHOUT EVER NOTIFYING JODY HOLMES OR THE OMAHA IRS DISTRICT OFFICE, AND ALSO CIRCUMVENTED THE NORMAL CLAIM FILING SEQUENCE AS ASSOCIATED WITH THE IRS SERVICE CENTER IN FRESNO CA!!!!!!!

Marv Eatinger - Internal Revenue Service

----- Original Message -----
From: marv eatinger
To:
Sent: Monday, December 28, 2009 9:46 AM
Subject: thanks for your email concerning Theron C. Polivka


He then began a 36-year career with the Internal Revenue Service, working primarily in administrative positions. He served as tax consultant for the Agency for International Development in Turkey for 2-1/2 years in the late 1960s. He retired in 1995 as director of the IRS Service Center in Fresno, Calif.


ON MARCH 25, 1996 I SENT A LETTER TO THE FRESNO CALIFORNIA SERVICE CENTER WITH A COPY OF THE LETTER DATED JANUARY 15, 1991 FROM THERON C. POLIVKA. I WROTE IN LONGHAND AND SIGNED THIS COPY AS FOLLOWS: "TO WHOM IT MAY CONCERN: I AM STILL ALIVE AND I HAVE NOT CHANGED MY ADDRESS!" SINCERELY, M.H. EATINGER 3-25-96

I WAS NOT AWARE UNTIL TODAY THAT POLIVKA RETIRED IN 1995!

ON MARCH 28 1996 I RECEIVED A LETTER FROM BOB ULENGEL (OR ULENZEL OR ALENZEL OR ALENGEL) DIRECTOR, OF THE FRESNO, CA IRS SERVICE CENTER. THE LETTER ASSIGNED A CLAIM NO. "95-52793" AND BELOW THIS CLAIM NO. WAS SHOWN A CLAIM NO. "95-52791 (wrong claim Number)". THEN I RECEIVED A LETTER FROM JUDI (appears to be an i) ALEXANDER (CHIEF, D.O. TECHNICAL UNIT) DATED JUNE 14, 1996 REFERENCING: "95-50806 & 95-52793". THIS LETTER TURNED DOWN MY CLAIM NO. "95-52793"!!!!!

SO BASICALLY MY ORIGINAL CLAIM NO. ASSIGNED BY THERON C. POLIVKA IN THE LETTER DATED JANUARY 15, 1991 OF 95-52791-1 DISAPPEARED FROM THE RECORD!!!! {NEVER OFFICIALLY TURNED DOWN}

THINK ABOUT IT - A CLAIM NUMBER 95-52791-1 ASSIGNED BY THE IRS SERVICE CENTER FOR FRESNO CA ( P.O. BOX 11946, FRESNO, CA 93776 ) SIGNED OFF ON BY THE SERVICE CENTER DIRECTOR THERON C. POLIVKA ON JANUARY 15, 1991 TURNS OUT TO BE THE "WRONG CLAIM NUMBER" ON MARCH 28, 1996 AND ON JUNE 14, 1996 DISAPPEARS FROM IRS RECORDS FIVE YEARS LATER. THE ONLY TIME THAT P.O. BOX 11946, FRESNO, CA 93776 WAS EVER USED IN ANY COMMUNICATIONS TO MARV EATINGER FROM THE IRS SERVICE CENTER IN FRESNO, CA WAS THE LETTER FROM THERON C. POLIVKA DATED JANUARY 15, 1991 ASSIGNING CLAIM NO. 95-52791-1 TO MY SUBMISSION OF 19 CLAIM FORM 211'S IN NOVEMBER OF 1990!!!

MY IRS AGENT IN THE OMAHA OFFICE JODY HOLMES WAS NEVER ABLE TO FIND OUT ABOUT MY CLAIM AFTER IT WAS RESUBMITTED TO THE FRESNO, CA SERVICE CENTER IN NOVENBER OF 1990!!! (SHE ORIGINALLY SUBMITTED MY CLAIM TO THE OGDEN UTAH SERVICE CENTER)

=============================================

----- Original Message -----
From: Lee Linda P TIGTA
To: [e-mail]
Sent: Thursday, January 24, 2008 9:06 AM
Subject: Your Complaint to OIG.TREAS.GOV


Mr. Eatinger,

This is to acknowledge receipt of your complaint by the Office of the Treasury Inspector General for Tax Administration (TIGTA). We have reviewed your complaint and determined that the Internal Revenue Service would more appropriately handle this matter. Therefore, we have forwarded your complaint to the Internal Revenue Service for appropriate action.

==============================================

----- Original Message -----
From: marv eatinger
To: [e-mail] ; [e-mail] ; [e-mail]
Cc: [e-mail] ; [e-mail]
Sent: Saturday, January 19, 2008 7:35 PM
Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!!



DEAR OIG.TREAS.GOV:

I AM NOT AN EMPLOYEE OF THE FEDERAL GOVERNMENT (NOR HAS MARV EATINGER EVER BEEN AN EMPLOYEE OF THE UNITED STATES OF AMERICA FEDERAL GOVERNMENT)! HOWEVER, MY FATHER "HAROLD L. EATINGER" WAS EMPLOYED BY THE INTERNAL REVENUE SERVICE IN OMAHA, NE FOR 38 YEARS! I SUBMITTED A MAJOR TAX FRAUD PACKAGE CONCERNING PUBLIC COMPANIES NAMED DALECO RESOURCES CORP & ASSOCIATED ENTITIES AND REGENCY AFFILIATES, INC. (WILLIAM R. PONSOLDT, SR - REGENCY AFFILIATES, INC. GAO CONTROL NO. 42822- COMMITTED SERIOUS TAX FRAUD SEE MY SUBMISSIONS) IN YEARS 1989 & 1990 (DALECO RESOURCES CORP IRS CLAIM NO. 95-52791-1) AND NOVEMBER OF YEAR 2001 (REGENCY AFFILIATES, INC. - WILLIAM R. PONSOLDT, SR. GAO CONTROL NO. 42822).

PLATO WILL ALWAYS BE CORRECT WHEN IT COMES DOWN TO AN "INCOME TAX" ------------------------
"When there is an income tax, the just man will pay more and the unjust less on the same amount of income."
Plato, The Republic
Greek author & philosopher in Athens (427 BC - 347 BC)
MARV EATINGER


----- Original Message -----
From: marv eatinger
To: [e-mail]
Sent: Friday, January 18, 2008 6:21 PM
Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!!



----- Original Message -----
From: marv eatinger
To: [e-mail]
Sent: Friday, January 18, 2008 6:06 PM
Subject: Fw: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!!



----- Original Message -----
From: marv eatinger
To: [e-mail] ; [e-mail] ; [e-mail] ; [e-mail] ; [e-mail] ; [e-mail]
Cc: [e-mail]
Sent: Friday, January 18, 2008 5:39 PM
Subject: THE SYSTEM IS FUNDAMENTALLY FLAWED!!!!!!


Dear US Attorney for the District of the state of Nebraska:

I, Marv Eatinger, am and have been a resident of the state of Nebraska for 73 years. My experience as a public investor and a tax paying citizen of the United States, is that the only fair and balanced system for taxing United States taxable entities is a "FLAT TAX". Please relate my opinion to the big guys in Washington!

Marv Eatinger

----- Original Message -----
From: marv eatinger
To: [e-mail] ; [e-mail] ; [e-mail] ; [e-mail] ; [e-mail] ; [e-mail]
Cc: [e-mail]
Sent: Thursday, January 17, 2008 7:00 PM
Subject: A FAIR AND BALANCED DEMOCRATIC SYSTEM OF CAPITALISM?


"When there is an income tax, the just man will pay more and the unjust less on the same amount of income."
Plato, The Republic
Greek author & philosopher in Athens (427 BC - 347 BC)
Dear Federal Government of the United States of America:

Plato's above quoted theory is simple and proven valid for any society that taxes its constituents in order to carry forward that society's
governmental ruling mandate "TO MAINTAIN ORDER"! Marv Eatinger (IRS CLAIM NUMBER 95-52791-1) has simply tried to
provide the Federal Government of the United States of America since November 6, 1989 and November 28, 1990 a detailed critique of
Daleco Resources Corporation, and associated entities efforts "TO WILFULLY EVADE FEDERAL INCOME TAXES" as to validate Plato's above quoted reference:
"When there is an income tax, the just man will pay more and the unjust less on the same amount of income."
Plato, The Republic
Greek author & philosopher in Athens (427 BC - 347 BC)
Marv Eatinger's submission of nineteen (19) Form 211's (OMB CLEARANCE NO. 1545-0409) to the Omaha, NE IRS Criminal Investigation Office on
November 6, 1989 and November 28, 1990 were all submitted according Section 7623 of the Internal Revenue Code - Regulation 301.7623-1(c).

"THE JUST MAN WILL PAY MORE"

Sincerely,

Marv Eatinger
=======================================================================
THE FOLLOWING LETTER WAS SENT BY REGISTERED MAIL NO. RA696246707US FROM BOYS TOWN POST OFFICE IN OMAHA, NE.
ON OCTOBER 20, 2006:


IRS COMMISSIONER - MARK W. EVERSON
1111 CONSTITUTION AVENUE, N.W.
WASHINGTON, D.C.

Dear IRS Commissioner Everson:

Enclosed you will find a copy of a letter from P.O. Box 11946, Fresno, CA 93776 dated January 15, 1991. This letter assigned claim no. 95-52791-1 to IRS Form 211's submitted to the IRS Service Center in Fresno, CA by Marv Eatinger. My father (Harold L. Eatinger) was Branch Chief of the Accounting and Collections Division for the IRS District Office in Omaha, NE. He retired with 38 years of service in July of 1960. He was the reason that I put myself in harms way and submitted forms 211 to the Internal Revenue Service in 1989 and again in 1990. These Form 211 submissions all had to do with a public company named Daleco Resources Corporation, its 100% owned subsidiary in Nevada named Westlands Resources Corporation and associated entities including Coopers & Lybrand accounting firm and Shea & Gould law firm.

If I had it to do all over again, knowing now how the system works, I would have taken another approach to exposing this case of tax fraud!

I feel that I deserve at least to be able to find out what ever happened to my claim no. 95-52791-1. Is it active or not active?

Sincerely,

Marv Eatinger

===========================================================================================================


THE FOLLOWING LETTER WAS ATTACHED WITH REGISTERED LETTER TO IRS COMMISSIONER MARK W. EVERSON #RA696246707US DATED
OCTOBER 20, 2006:

SEAL U.S. Department of Justice

United States Attorney
District of Nebraska


-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
7401 Zorinsky Federal Building PH: [phone]
215 North 17th Street
Post Office Box 1228 DTS FAX: [phone]
Omaha, Nebraska 68101-1228

April 8, 1994

Mr. Marvin H. Eatinger
711 No. 92nd Court, #408
Omaha, NE 68114

Dear Mr. Eatinger:

I received your letter dated April 4, 1994 and have reviewed the letter as well as the attachments. I have also discussed the matter briefly with Monte Taylor, whom you copied on the letter.

It appears as though you have done a great deal of work and provided a significant service to the Internal Revenue Service. However, It is not within the realm of my authority to recommend any compensation for you, nor does it appear that I am able to be of any assistance to you, nor does this appear to be a case that would be within our civil or criminal jurisdiction. I would, however, be happy to discuss this matter with you on the telephone at your convenience. My suggestion is that you give me a call and if I am not available, please leave a number where you can be reached with my secretary, Martha, and I will return your call.

Sincerely,

THOMAS J. MONAGHAN
United States Attorney
/ mg

========================================================================

Certified Mail #P 197 937 207

April 4, 1994

U. S. Attorney
P. O. Box 1228
DTS Omaha, NE 68101-1228

Attn: Tom Monaghan

Dear Mr. Monaghan:

Enclosed you will find copies of the following letters:
a) June 27, 1990 from Dan Rostenkowski
b) January 15, 1991 from the IRS - Fresno CA
c) August 14, 1992 to Shea & Gould - Washington DC
d) September 20, 1993 to Shea & Gould - Washington DC
e) March 1, 1993 to SEC - Los Angeles CA
f) January 21, 1994 to Shea & Gould - Washington DC
g) February 4, 1994 from SEC - Los Angeles CA

If you take the time to read these letters you will understand the magnitude of the project I have undertaken. Shea & Gould announced on January 28, 1994 that they were dissolving the law firm. Coopers & Lybrand is not only Daleco Resources Corp. accountants, but is also Daleco Partnership's accountants. It is going on five years since I filed my eighty six item complaint package with the Securities & Exchange Commission. I did not realize that if you put yourself in harms way & become a government informer, that you are still an outsider as far as the as the government is concerned! I am beginning to sense the possibility of a cover up!! The government needs to know that when I convince myself that there is a cover up taking place, I will take this project into the public arena!

Sincerely,
Marv Eatinger
cc: Monte Taylor

==============================================

From CNN Supreme Court Producer Bill Mears
January 15 2008: 11:38 AM EST


WASHINGTON (CNN) -- The Supreme Court dealt a blow Tuesday to investors seeking to recover damages from alleged corporate fraud, a potentially huge liability case being closely watched by
owners of stock, the business community and government regulators.
The key for investors was to prove Charter and the secondary companies engaged in an illegal "scheme," involving "deceptive" conduct, under federal securities law. The two words were key under the legal language, and the majority opinion repeatedly sought to clarify that standard in their ruling. It cited congressional legislation aimed at setting proper legal boundaries in these kinds of limited class-action cases, and the continuing role of the Securities and Exchange Commission to investigate and punish corporate misdeeds.

===============================================================================================================

----- Original Message -----
From: marv eatinger
To: [e-mail]
Cc: [e-mail]
Sent: Sunday, August 10, 2003 7:17 PM
Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV


Dear Honorable Larry D. Thompson:

I saw on the news (TV) tonight that you are leaving your position with the Justice Department for a possible position with a Washington Think Tank. Enclosed you will find a copy of an email that I sent to you on July 13, 2002. Please use this email as a reminder of the complexities that confronted your "swat team" start up. At this point in time there does not seem to be any move forward in a resolution to the below described problem as associated with corporate fraud.

Sincerely,
Marv Eatinger


----- Original Message -----
From: marv eatinger
To: [e-mail]
Cc: [e-mail]
Sent: Saturday, July 13, 2002 6:49 PM
Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV


Please forward this email to the Honorable Larry D. Thompson:

Dear Sir:
I would like to suggest that your recently formed corporate fraud swat team take a look at a public company named Daleco Resources Corporation. Daleco Resources Corporation will set your swat team free! Daleco will give your group "hands on" experience that covers every aspect of corporate fraud. Daleco's violations of the fraud statutes go straight to the bowels of the system. If I were a college professor teaching a course on corporate fraud, Daleco Resources Corporation would be the perfect foundation from which capitalism could be dissected and discussed.

Sincerely,
Marv Eatinger

----- Original Message -----
From: marv eatinger
To: [e-mail]
Cc: [e-mail]
Sent: Monday, June 03, 2002 6:01 PM
Subject: Fw: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV

----- Original Message -----
From: marv eatinger
To: [e-mail]
Sent: Sunday, February 10, 2002 10:40 AM
Subject: SYNOPSIS OF DALECO RESOURCES CORP.(FORMERLY UNITED WESTLAND RESOURCES LTD.) OTC-DLOV


Please forward this e-mail to Richard C. Breeden: Thank You

Dear Mr. Breeden:
I saw you on Fox news and you stated that the Enron mess should not be blamed on the SEC. I am enclosing a copy of an e-mail that concerns a public company named Daleco Resources Corporation, about which I submitted an 86 item complaint package to the SEC in August of 1989. If you read this e-mail you will see that the sum of the parts is equal to the whole, and the SEC is a big part of the Enron debacle.

If you consider the professional ethics that are involved in the fraud case of Daleco Resources Corporation, it is not hard to understand the blatant professional attitude that caused the Enron debacle! Daleco Resources Corporation is every bit the news story that Enron is, and probably in some ways more egregious because this fraud case is a conspiracy by professionals (Including SEC employees & NASD employees) that exposes their basic attitude when it concerns their mandate to gaurd against this type of financial misconduct!
Sincerely,
Marv Eatinger (just another stockholder in a public corporation)


Daleco Resources Corp--The Anatomy Of A Fraud:

I have done everything possible to bring a resolution to this case of tax fraud and securities fraud. I have been working on this case for 15 years. In August of 1989 I filed an 86 item complaint package with the SEC. Since that time I have sent more than 200 certified letters, E-mails, registered letters and Federal Express letters to everybody who has anything to do with white collar fraud in the United States. I have sent packages to two of the top class action (securities) law firms in the United States. The first, sent in September of 1992, Milberg Weiss Hynes & Lerach (in care of William Learch) was apparently more suited to chasing ambulances and after about two months returned my four pound package of documents. The second, Robert A. Skirnick never replied to my Federal Express letter and has held my package of documents for the last two years! This case is a conspiracy by professionals (including at least one former SEC administrative lawyer and former or present NASD employees) to circumvent the regulatory system for publicly traded stocks in order to line their own pockets!

I get the feeling that this case might just be to agonizing for the Federal Government to prosecute to the fullest extent of the law!


THE CASE:


In 1977 Daleco Partnership ( two companies incorporated in Nevada with a parent co.(Daleco Resources Ltd) incorporated in Vancouver, British Columbia ) set about to delineate an oil & gas field in Texas. United Westland Resources Ltd., at that time, was a public co. on the Vancouver Stock Exchange which was incorporated in Vancouver, British Columbia. Daleco Partnership raised money through United Westland Resources Ltd. by selling stock, putting down oil & gas wells & then borrowing money ( loans ) using the successful wells as collateral for the loans. In 1979 Daleco Partnership invented a co. called Reef Resources Corp. which was incorporated in Vancouver, BC. Reef had a subsidiary in Nevada called Reef Resources. Daleco Partnership took all the dry holes & worthless leases that were a result of delineating the Texas field & sold them into Reef Resources through an 8 million dollar common stock issue on the Vancouver Stock Exchange. Since Daleco Partnership never had much, if any, income & was using full cost accounting for oil & gas assets, this 8 million dollars of worthless properties would not have had a reduced tax basis due to amortization & depletion expense. So here you have a partnership that never had any of its own money invested, and yet was able to gain 8 million dollars on the sale of worthless properties. No capital gains tax would ever be paid because the tax basis on Daleco Partnership books was 8 million dollars & that is the price Reef Resources paid for these worthless properties!

THE REST IS HISTORY:

a. In 1980 Daleco Partnership borrowed approximately 6 million dollars & put these loans on United Westland Resources Ltd. parent co. books in Canada ( United Westland also had a wholly owned subsidiary in Nevada named Westland Resources Corporation).
b. In 1981 an illegal pooling of interest amalgamation between United Westland parent co. in Canada & Reef Resources parent co. in Canada was completed. Nevada subsidiaries of these two parent companies were left separate until they were illegally merged (using a merger of form rather than substance) in Nevada on Jan. 25, 1984.
c. The pooling of interest was the accounting cover for the 6 million dollars in loans that Daleco Partnership ended up with but were put on United Westland parent co. books in Canada. Worthless dry holes & leases from Reef were used as debts to offset the 6 million dollars in loans that Daleco Partnership stole through United Westland parent co. books.
d. Oct. 1, 1983 changed United Westland parent co. books in Canada to successful efforts accounting & wrote off 8 million dollars of worthless properties from Reef 1981 pooling of interest.
e. From 1981 through 1984 United Westland subsidiary in Nevada would forfeit back to Daleco Partnership 8 million dollars worth of good properties. This would balance the subsidiary books in Nevada to the parent co. books in Canada after Reef(Nevada) & Westland Resources(Nevada) were illegally merged on January 25, 1984.
f. On Oct. 1, 1984 Westland Resources (Nevada) changed from full cost accounting to successful efforts accounting. Since the merger took place on Jan. 25, 1984 and the fiscal year started on Oct. 1, 1983, Westland Resources (Nevada) would absorb Reef's 8 million dollars of worthless properties into its amortization & depletion base.

TO SUMMARIZE:

1. Daleco Partnership gained 8 million dollars & paid no capital gain taxes from the sale of worthless assets to Reef in 1981. United Westland got worthless properties & Daleco Partnership got 8 million dollars.
2. 8 million dollars of worthless properties were written off Canadian parent company books & added in on the Nevada subsidiary books. This means that United Westland would have 16 million dollars in well costs that were a fraudulent result of the Reef pooling of interest amalgamation in 1981.
3. 8 million of good properties were forfeited back to Daleco Partnership in order to balance United Westland subsidiary ( Nevada ) books to offset the 8 million dollars of worthless properties that were added in by the merger with Reef (Nevada) on Jan. 25, 1984.
4. Daleco Partnership got 6 million dollars in loans & cash that United Westland ended up paying for with forfeiture of assets to the Union Bank of California.

The stockholders of United Westland Resources Ltd. (now Daleco Resources Corp. OTC--DLOV) ended up with nothing!

My question is, did I reinvent the wheel with this case or was this standard business tactics in the 1970's & early 1980's?


THE PLAYERS:

1. COOPERS & LYBRAND--TORONTO--AUDITORS FOR UNITED WESTLAND & DALECO RESOURCES CORP. (FROM 1977 THROUGH 1996)

2.COOPERS & LYBRAND--UNITED STATES--AUDITORS FOR DALECO PARTNERSHIP (two Nevada corporations-Amiroil International & Coast Exploration Company)

3.SHEA & GOULD LAW FIRM (DISSOLVED IN JAN. 1994 AT A SPECIAL NIGHT MEETING OF PARTNERS. ONE WEEK AFTER RECEIVING THE THIRD CERTIFIED LETTER THAT I HAD SENT THEM OVER A PERIOD OF TWO YEARS. THEY NEVER ANSWERED ANY OF MY CERTIFIED LETTERS CONCERNING DALECO'S SEC FILINGS).

4. MARIO V. MIRABELLI (now with Patton Boggs--one year ago was with Baker Hostetler) MANAGING PARTNER SHEA & GOULD UNTIL JAN. 1992. (MANIPULATED UNITED WESTLAND SEC FILINGS INTO DIFFERENT BRANCHES OF THE SEC DIVISION OF CORPORATE FINANCE TO COVER UP THE FRAUD)-MARIO V. MIRABELLI WAS AN SEC ADMINISTRATIVE LAW LAWYER FROM 1969 THRU 1973!

5. CERTAIN NASD EMPLOYEES WHO WERE RESPONSIBLE FOR REPORTING NASDAQ LISTED QUOTATIONS FROM JAN. 1981 THRU SEPT. 30, 1984. (UNITED WESTLAND RESOURCES LTD. NEVER REGISTERED WITH THE NASDAQ SYSTEM FROM JAN. 1981 THROUGH SEPT. 30, 1984. THEREFORE, THEY COULD NOT LEGALLY HAVE BEEN LISTED ON NASDAQ. YET, THEY WERE ABLE TO TRADE THEIR SHARES AS IF THEY WERE LISTED ON THE NASDAQ SYSTEM FROM JAN. 6, 1981 THROUGH MAY 31, 1984 WHEN THEY FILED A 20F REGISTRATION WITH THE SEC). This enabled United Westland Resources Ltd (now DALECO) to not file any financial reports either in Canada or the United States for the fiscal years of 1979, 1980, 1981 & 1982.

6. AND OF COURSE THE MANAGEMENT OF UNITED WESTLAND RESOURCES LTD. (NOW DALECO RESOURCES CORP.--OTC:DLOV).

7. A COUPLE OF CANADIAN LAWYERS IN TORONTO & VANCOUVER!

NOTE: I have all the documents to prove these allegations