DONALD TRUMP (POTUS), THE APPRAISAL INSTITUTE (AI, MAI) + LAND TRUST ALLIANCE (LTA) = THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT, (RICO)

DONALD TRUMP (POTUS), THE APPRAISAL INSTITUTE (AI, MAI) + LAND TRUST ALLIANCE (LTA) = THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT, (RICO)

$$The Billion Dollar Tax Fraud$$

DONALD TRUMP (PONTUS),
Donald Trump, the President of the United States of America has been involved for years in a Real Estate Tax Scam. The scam was introduced shortly after the 1986 Tax Reform Act. Prior to the 1986 Tax Act, individuals and business, could deduct loses from real estate against ordinary income, the main benefit from the ownership and investment in Real Estate. As a substitute congress passed the now infamous :
 
Background - Abusive Transactions Involving Charitable Contributions of Easements

In recognition of our need to preserve our heritage, Congress allowed an income tax deduction for owners of significant property who give up certain rights of ownership to preserve their land or buildings for future generations.

The IRS has seen abuses of this tax provision that compromise the policy Congress intended to promote. We have seen taxpayers, often encouraged by promoters and armed with questionable appraisals, take inappropriately large deductions for easements. In some cases, taxpayers claim deductions when they are not entitled to any deduction at all (for example, when taxpayers fail to comply with the law and regulations governing deductions for contributions of conservation easements). Also, taxpayers have sometimes used or developed these properties in a manner inconsistent with section 501(c)(3). In other cases, the charity has allowed property owners to modify the easement or develop the land in a manner inconsistent with the easement’s restrictions.

Another problem arises in connection with historic easements, particularly facade easements. Here again, some taxpayers are taking improperly large deductions. They agree not to modify the facade of their historic house and they give an easement to this effect to a charity. However, if the facade was already subject to restrictions under local zoning ordinances, the taxpayers may, in fact, be giving up nothing, or very little. A taxpayer cannot give up a right that he or she does not have.

Additional Information,
The Pension Protection Act of 2006 enacted several provisions to encourage conservation contributions while limiting abuses. Notice 2007-50, Guidance on percentage limitations imposed by Code section 170(b)(1)(E) on qualified conservation contributions made by individuals. https://www.irs.gov/charities-non-profits/conservation-easements 

LAND TRUST ALLIANCE (LTA) ,
Income Tax Incentives for Land Conservation
MORE TOPICS
For landowners, donating a conservation easement is a way to protect places they love. It’s also a major financial decision. When landowners donate a conservation easement, they give up part of the value of their property — often their family’s biggest asset. Tax incentives offset some of that loss in property value, making conservation a viable option for more landowners. https://www.landtrustalliance.org/topics/taxes/income-tax-incentives-land-conservation 


THE APPRAISAL INSTITUTE (AI, MAI) https://www.appraisalinstitute.org/ 

“The Appraisal Institute is a global professional association of real estate appraisers, with nearly 18,000 professionals in almost 50 countries throughout the world. Its mission is to advance professionalism and ethics, global standards, methodologies, and practices through the professional development of property economics worldwide.”

No matter who is pointing the finger, or which one, they all point back to THE APPRAISAL INSTITUTE (AI, MAI), and their Appraisal Garbage and over valuations which have resulted in Debacle I, the Saving and Loan Crisis, Debacle II, The Financial Crisis, The REIT, Real estate Investment trust- Fiasco, and now the Conservation Easement Tax Fraud, RICO. RESULTING IN BILLIONS IF NOT TRILLIONS OF $$$$$$$$$ WORLDWIDE.

Increase land conservation with improved legislation
BY ROBERT RAMSAY, OPINION CONTRIBUTOR — 03/26/19 12:10 PM EDT 0 THE VIEWS EXPRESSED BY CONTRIBUTORS ARE THEIR OWN AND NOT THE VIEW OF THE HILL

“S.170 is right to suggest additional safeguards to curb the potential for abuse. However, if instituted, it would most certainly lead to a substantial decrease in land conservation without getting to the root cause of the rare instances of abuse. That root cause is the issue of appraisal overvaluation and has absolutely nothing to do with the type of landowner.” httpsDONALD TRUMP (PONTUS), THE APPRAISAL INSTITUTE (AI, MAI) + LAND TRUST ALLIANCE (LTA) = THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT, (RICO)

$$The Billion Dollar Tax Fraud$$

109. RICO CHARGES
It is unlawful for anyone employed by or associated with any enterprise engaged in, or the activities of which affect, interstate or foreign commerce, to conduct or participate, directly or indirectly, in the conduct of such enterprise's affairs through a pattern of racketeering activity or collection of unlawful debt. 18 U.S.C.A. § 1962© (West 1984). The Racketeer Influenced and Corrupt Organization Act (RICO) was passed by Congress with the declared purpose of seeking to eradicate organized crime in the United States. Russello v. United States, 464 U.S. 16, 26-27, 104 S. Ct. 296, 302-303, 78 L. Ed. 2d 17 (1983); United States v. Turkette, 452 U.S. 576, 589, 101 S. Ct. 2524, 2532, 69 L. Ed. 2d 246 (1981). A violation of Section 1962©, requires (1) conduct (2) of an enterprise (3) through a pattern (4) of racketeering activity. Sedima, S.P.R.L. v. Imrex Co., 473 U.S. 479, 496, 105 S. Ct. 3275, 3285, 87 L. Ed. 2d 346 (1985).

A more expansive view holds that in order to be found guilty of violating the RICO statute, the government must prove beyond a reasonable doubt: (1) that an enterprise existed; (2) that the enterprise affected interstate commerce; (3) that the defendant was associated with or employed by the enterprise; (4) that the defendant engaged in a pattern of racketeering activity; and (5) that the defendant conducted or participated in the conduct of the enterprise through that pattern of racketeering activity through the commission of at least two acts of racketeering activity as set forth in the indictment. United States v. Phillips, 664 F. 2d 971, 1011 (5th Cir. Unit B Dec. 1981), cert. denied, 457 U.S. 1136, 102 S. Ct. 1265, 73 L. Ed. 2d 1354 (1982). https://www.justice.gov/jm/criminal-resource-manual-109-rico-charges 

DONALD TRUMP (POTUS), THE APPRAISAL INSTITUTE (AI, MAI) + LAND TRUST ALLIANCE (LTA) = THE RACKETEER INFLUENCED AND CORRUPT ORGANIZATIONS ACT, (RICO) 

Thanks!
Curtis D. Harris, BS, CGREA, REB
Bachelor of Science in Real Estate, CSULA
State Certified General Appraiser
Real Estate Broker
ASTM E-2018 Commercial Real Estate Inspector
HUD 203k Consultant
HUD/FHA Real Estate Appraiser/Reviewer
FannieMae REO ConsultantCTAC LEED Certification The Harris Company, Forensic Appraisers and Real Estate Consultants
*PIRS/Harris Company and the Science of Real Estate-Partners*1910 East Mariposa Avenue, Suite 115
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310-251-3959 CellWebSite: http://www.harriscompanyrec.com Resume: http://www.harriscompanyrec.com/rESUME2011.pdfCommercial Appraiser Blog: http://harriscompanyrec.com/blog/IT'S THE LAW-Designation Discrimination is Illegal [FIRREA, Sec. 564.6]: Professional Association Membership http://www.orea.ca.gov/html/fed_regs.shtml#Statement7 Membership in an appraisal organization: A State Certified General Appraiser may not be excluded from consideration for an assignment for a federally related transaction by virtue of membership or lack of membership in any particular appraisal organization, including the appraisal institute. CONFIDENTIALITY/PRIVILEGE NOTICE: This transmission and any attachments are intended solely for the addressee. The information contained in this transmission is confidential in nature and protected from further use or disclosure under U.S. Pub. L. 106-102, 113 U.S. Stat. 1338 (1999), and may be subject to consultant/appraiser-client or other legal privilege. Your use or disclosure of this information for any purpose other than that intended by its transmittal is strictly prohibited and may subject you to fines and/or penalties under federal and state law. If you are not the intended recipient of this transmission, please destroy all copies received and confirm destruction to the sender via return transmittal

Comments

[Commercial Appraiser CRE BLOG, 310.337.1973]

1.

see also: https://business.google.com/posts/l/05246330471677981850/new?hl=en-US&utm_source=google&utm_medium=MerchantPanelCreatePostTaskNoRecentPosts

[Commercial Appraiser CRE BLOG, 310.337.1973]

2.

and;

https://commercialappraiser.typepad.com/.services/blog/6a00e552a58b6c88330147e276c589970b/search?filter.q=appraisal+institute%2C+mai

[Commercial Appraiser CRE BLOG, 310.337.1973]

3.

ALSO SEE: https://commercialappraiser.typepad.com/blog/2019/04/commercial-appraiser-convergence-president-trump-invo-1.html