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Joseph Zernik, PhD
סייג לזכויות האדם
ד"ר יוסף צרניק
91313 ת"ד 4413 ירושלים
PO Box 31440, Jerusalem 91313, Israel; firstname.lastname@example.org ; email@example.com;
13-01-08 FATCA and Bank of Israel's Stanley Fischer – opined as a fabricated lawless scheme against a human rights/computer science writer in Jerusalem, possibly reprisal
The Israeli Bank HaPoalim, BM, froze on January 1, 2013, the bank accounts of Jerusalem resident, human rights/computer science writer Joseph Zernik, PhD, of Human Rights Alert (NGO). Dr Zernik's reports, detailing large-scale fraud in the electronic records of the courts in California, the United States, and Israel, were peer-reviewed and accepted by international scholarly conferences in computer science, criminology, and cyberlaw. Two of Dr Zernik's reports on these matters were also incorporated into official reports of the Human Rights Council of the United Nations. Such reports highlight corruption of the courts as key cause of the current financial crisis and failing banking regulation. A Washington, DC-based attorney, specializing in FATCA-related matters, opines that the conduct of Bank HaPoalim, BM, has no legal basis in FATCA. Instead he raises the possibility that the conduct is in fact reprisal against Dr Zernik for his writing, and questions the integrity of Governor of Bank of Israel Stanley Fischer's conduct in this matter. Overall, the case resembles retaliation against Wikileaks and Assange in December 2010. # 1 Record
13-01-08 Correspondence with Attorney James Jatras, Washington DC, RE: FATCA in Israel
Page # 2
LINKS:  13-01-06 FATCA - United States Foreign Account Tax Compliance Act (2011) - Israel and other nations' responses - compilation of media reports http://www.scribd.com/doc/111468857/  Dr Zernik's complaints, filed with Bank of Israel-Banking Regulation: 1) 12-08-25 Dr Zernik's Complaint #1, filed with Israeli banking regulation against Bank HaPoalim - for attempting to extort compliance with US IRS regulations in Jerusalem http://es.scribd.com/doc/103922991/ 2) 13-01-04 FATCA-related Consumer Complaint No 2 against Bank HaPoalim, BM, and its Chief Internal Auditor Jacob Orbach, filed with Bank of Israel-Banking Regulation http://www.scribd.com/doc/118926904/ 3) 13-01-24 Complaint No 3 Against Bank HaPoalim, filed with Bank of Israel, alleging organized corporate crime http://www.scribd.com/doc/122010443/  12-12-27 PRESS RELEASE FATCA, Stanley Fischer, and "Chief Clerk" Sarah Lifschitz in the High Court of Justice of the State of Israel http://www.scribd.com/doc/118152545/  10-12-25 Banks and WikiLeaks - NYTimes http://www.scribd.com/doc/46072423/
13-01-08 Correspondence with Attorney James Jatras, Washington DC, RE: FATCA in Israel 1) January 8, 2013 – Dr Zernik to Attorney Jatras
From: Joseph Zernik, PhD <firstname.lastname@example.org> Date: Tue, Jan 8, 2013 at 4:24 AM Subject: FATCA in Israel To: RepealFATCA@gmail.com Dear Mr Jatras: I am responding to your comment on my posting on FATCA in Israel at: http://isaacbrocksociety.ca/2012/08/02/israel-to-establish-governmental-committee-on-fatcacompliance/ I am not sure that you figured out the essence of my posting on the same web site: In Israel, Stanley Fischer, Governor of Bank of Israel and chief banking regulator, refused to issue FATCA-related banking regulations, and encouraged the banks to freeze the accounts of Israelis, who are not FATCA submissive. Such conduct has no basis in the law of the State of Israel. Such conduct has no basis in the law of the United States, including FATCA itself. (it permits to the best I figured it out, some withholdings on proceeds from US securities - stock and bonds). Therefore, the submission pattern in Israel is probably the worst anywhere - the banks are permitted to act as rogues versus "US Persons" with no protection of rights by the courts (the supreme court of the state of Israel refused to register my petition to compel Fischer to act on this matter). Any comments would be gratefully received. Joseph Zernik, PhD Human Rights Alert (NGO)
2) January 8, 2013 – Attorney Jatras to Dr Zernik
From: "Jatras, James G." <James.Jatras@squiresanders.com> To: "'email@example.com'" <firstname.lastname@example.org> Date: Tue, 8 Jan 2013 10:51:53 -0500 Subject: FW: FATCA in Israel
Dear Dr. Zernik Thank you for your note. I must say, I was a bit puzzled when I received it, as I had not posted anything on the
Isaac Brock site or elsewhere on this topic. But now I see that another person had posted a comment (which I had not seen) referring to me. I have not read in detail the basis of the lawsuit under Israeli law (perhaps there is also a cause of action under American law?), but as I understand the gist of it, Bank HaPoalim preemptively has seized funds belonging to a US person in supposed compliance with FATCA a foreign (US), not Israeli, law. Moreover, Mr. Fischer (has he also been named as a Defendant?), governor of the Bank of Israel, has encouraged HaPoalim and other Israeli banks to act in this illegal fashion. You state that Such conduct has no basis in the law of the State of Israel. That is doubtlessly correct, because such action has no basis under US law, either, since the relevant regulations haven't been finalized or promulgated. (And, even if and when they are, they would not, in my opinion, create any legal mandate foreign banks, such as those in Israel.) It seems Mr. Fischers malfeasance is an acute case of what has become the default mode of some foreign officials and financial industry executives, who eagerly rush to carry out FATCAs unilateral, extraterritorial illegal mandates even in violation of the sovereignty and legal integrity of the state (in this case, Israel) whose laws are binding on them. I applaud the suit and would like to help any way I can. Please note that my focus here in the US is to get rid of FATCA entirely a very do-able prospect, in light of the politics here, IF we can get some support to make this a fight. In particular, the assistance of foreign officials (like Mr. Fischer) in helping to make FATCA a reality is essential, not peripheral. Even top FATCA proponents concede that IRS is unable to enforce FATCA on its own absent help from quislings in other countries. To that end, see my most recent mailing, FATCA Ends 2012 with a Whimper, Stumbles into 2013, with a recent interview on iExpats.com, below. I would have happy to talk with you about this matter, and to compare notes on our respective efforts. With best regards Jim Jatras +1.202.375.1007 Note: you can reach me more directly at email@example.com than on the repealfatca gmail address.
FATCA Ends 2012 with a Whimper, Stumbles into 2013
James George Jatras www.RepealFATCA.com January 4, 2013 Proponents of the Foreign Account Tax Compliance Act (FATCA) a/k/a the worst law most Americans have never heard of fell short at the end of 2012 on two key indices, further puncturing its air of presumptive inevitability: 1. The Treasury Department had predicted that 17 countries (already a shamelessly padded list, with inclusion in that number of three tiny British Crown Dependencies) would finalize intergovernmental agreements (IGAs) with the United States to impose FATCA on themselves by December 31. The actual result at years end? Signed IGAs with the
UK, Denmark, Ireland, and Mexico. Switzerland and Spain reportedly also have initialed agreements, whatever that means. 2. The Department had also expected to finalize the draft regulations applicable to foreign financial institutions (FFIs) by years end but that didnt happen either. Oh, to be sure, we can expect that sometime in the next few days or weeks the Department will announce another IGA or that they finally have the final regulatory language all worked out. At that point, we can expect the compliance vendors for whom FATCA promises to be a goldmine to turn up the volume of their chorus on the need for FFIs to pony up for very expensive and (at this point unnecessary) services. But that wont change the increasingly evident fact that FATCA is in trouble as more people, both in the U.S. and elsewhere, take notice that FATCA is sheer idiocy and does almost nothing to police actual tax evasion while imposing crippling costs on, and violating the personal privacy of, innocent institutions and persons. As I observed in a recent interview with George Prior on iExpats.com: FATCA is a law that doesn't achieve its purpose but does manage to hurt the U.S. and global economy, and consumers worldwide, in almost any way conceivable. If that's not the worst law ever, what is? (See full text of interview and link below for additional analysis.) Of particular note is the fact-finding forum in Toronto, Ontario, on December 15, 2012, hosted by the Progressive Canadian Party and its distinguished chairman, the Honourable Sinclair Stevens, and featuring presentations by Allison Christians, Professor of Law at McGill University, Abby Deshman of the Canadian Civil Liberties Association, and others (including me, on how FATCA can be defeated). (Commendably, the full video and transcripts have been posted by the Isaac Brock Society.) Make no mistake, CANADA is key, with other countries watching to see if Ottawa knuckles under to a unilateral, extraterritorial demand from Washington to impose billions of dollars of FATCA compliance costs on Canadian consumers and to violate the human rights guaranteed by the True North strong and free to citizens and residents. As Canadian media are now beginning to notice, the massive new layer of bureaucracy Washington threatens to impose on our close friend and ally backed up with the threat of sanctions has little to do with tax fairness or cutting the [U.S.] deficit. This year is likely to shape up as make or break for FATCA. With a little support for the antiFATCA campaign at a tiny fraction of what the compliance vendors are demanding 2013 can be the year that FATCA collapses under the weight of its own flaws, before its worst ravages can take effect. Now that would be a happy new year! Jim Jatras RepealFATCA@gmail.com www.RepealFATCA.com @RepealFATCA +1.202.375.1007 iExpats.com interview follows:
Interview: James Jatras, Lawyer and Anti-FATCA Lobbyist
http://www.iexpats.com/2012/12/interview-james-jatras-lawyer-and-anti-fatca-lobbyist/ by George Prior : December 28, 2012 James Jatras, a former US Diplomat and US Senate staffer, who now runs a legal firm in Washington D.C which specializes in foreign affairs and human rights, has launched a worldwide campaign for the US Treasury to repeal its controversial Foreign Account Tax Compliance Act (FATCA). In an exclusive interview with iExpats.com he shares why he believes FATCA is adversely affecting US expatriates and the global economy. What is the governments primary motivation for FATCA? FATCA (the Foreign Account Tax Compliance Act) is a U.S. law enacted in 2010 and awaiting implementation. It would require every foreign [non-U.S.] financial institution (FFI) in the world to contract directly with the IRS to supply detailed information on the accounts of U.S. persons. Estimates for implementing the information-collection measures demanded by FATCA run into hundreds of millions of dollars each for a large financial institution and in aggregate up to $1 trillion worldwide. Any FFI (not just banks but pension funds, insurance companies, stock and investment firms, and so forth) failing to comply would be hit with a 30 per cent withholding penalty on the recalcitrant FFIs U.S.-derived revenues. It must also be understood that FATCA was not negotiated as a cooperative international partnership among equals, such as the WTO [World Trade Organization]. Instead, it was enacted unilaterally by the U.S. which now demands extraterritorial enforcement, often in violation of other countries laws (on data protection, for example), with the 30 percent withholding provision in effect a threat of sanctions. Shamefully, some governments, starting with the UK, have indicated that their response to this threat is capitulation in the form of an IGA (intergovernmental agreement), whereby the nonU.S. IGA partner agrees to enforce FATCA on behalf of the U.S. at the partners own cost, of course. Like the U.S. experiment in prohibiting alcohol, FATCA displays a fatal disconnect between its stated purpose catching tax cheats - and its actual operation penalizing everyone and anyone else. In fact, FATCA does almost nothing to identify real, conscious tax evaders but instead creates a massively invasive and expensive global burden. Some actual tax cheats may incidentally be tripped up, but FATCA will likely waste more money to administer than it would recover in hidden revenue. One wonders if the real reasons behind FATCA are for the IRS to put everybody in a financial fishbowl, after all information is power, and in the process reduce foreign governments and FFIs to deputies of the U.S. government. Why have you branded FATCA the worst law ever? I have called FATCA the worst law most Americans have never heard of for two reasons. First, probably not one American in a thousand knows what FATCA is. Even many Senators and Congressmen who voted for FATCA, buried as a revenue offset in an essentially unrelated bill,
are not familiar with it. That fact alone shows that the widespread sentiment fed by tax lawyers, accountants, software companies and other compliance purveyors with a pecuniary interest in FATCA that FATCA is here to stay is at best grossly premature. As Nigel Green, chief executive of deVere Group has put it, The U.S government owes it to Americans to give public, in-depth justifications on why it remains committed to this highly controversial piece of legislation. Indeed, if and when FATCA receives the kind of scrutiny in the United States it should have received before enactment, it is unlikely to survive. From my eye as an experienced legislative specialist, FATCAs breathtaking defects present what military planners call a target-rich environment. These include not only the disconnect between FATCAs stated purpose and actual impact, but many other unintended consequences that will bite Americans. These include: damage to the U.S. economy and the loss of American jobs, higher consumer costs for Americans, the compromise of Americans financial data, the fact that FATCA wont even achieve its intended purpose, and a host of other unintended economic damage to the U.S, such as the violation of trade agreements (discrimination between U.S. institutions and FFIs, or between FFIs in IGA countries and non-IGA countries) and the negative impact on niche constituencies, such as politically powerful immigrant communities in the U.S., notably from Latin America and Asia. In short, FATCA opens a Pandora's Box of issues all pointing to the laws basic dysfunctionality. To sum up, FATCA is a law that doesn't achieve its purpose but does manage to hurt the U.S. and global economy, and consumers worldwide, in almost any way conceivable. If that's not the worst law ever, what is? Specifically, how will American expats be adversely affected by FATCA? The immediate way expats will be damaged, and, indeed, already are being damaged, according to numerous news reports, is their increasingly leprous status in the eyes of FFIs, who see accounts from Americans as more trouble that theyre worth. Perhaps symbolic of FATCAs overall dysfunction, there is a sick absurdity to this, in that FFIs dropping American business actually are not affording themselves much protection. If and when FATCA goes into effect, it wont be enough for an FFI to certify it has no U.S. accounts because it has a policy of refusing Americans business. The IRSs answer, in effect, would be: How do you know? What best practices have you put into place to ensure your account-holders dont include any U.S. persons? These FFIs would still be required to put into place the array of expensive data collection and reporting measures to IRSs satisfaction. I, and others, have likened the plight of American expats to that of a canary in the FATCA coalmine. They indeed certainly are already in the line of fire, because while FFIs compliance deadline has been backed off from January 2013 to January 2014 and maybe will be pushed back further now that it appears that Treasury will miss its latest target for finalizing regulations on FFIs individual Americans requirement to file Form 8938 already went into effect with their year 2011 tax return. So for FFIs, FATCA is still a sword of Damocles. For expats, FATCA is a current, onerous reality. Should US expats be doing anything now to protect themselves from the, in your opinion, potentially negative impact of FATCA? Since the Form 8938 requirement is current, expats have to protect themselves first of all by timely submission. Beyond that, it seems to me that they have to make a distinction between tactical thinking (issues, like citizenship-based taxation) that specifically concerns expats, and strategic thinking (like FATCA as a whole, which hurts everyone but expats first of all).
The temptation would be for expats to focus on the tactical issues to the exclusion of the strategic issues. I think thats a mistake. To start with, Americans living outside the U.S. dont have a big footprint in American politics (most U.S. politicians would be hard pressed to distinguish expatriates from ex-patriots) and have no concentrated voting strength in any particular state or district. Issues specific to expats (like a desirable switch to residence-based taxation) are more likely to be solved in the context of a larger, strategic fix that would entail FATCA repeal. In short, an approach that seeks a narrow carve-out for expat specific problems is counterproductive. While superficially appearing more difficult, the bigger solution of getting rid of FATCA may actually be more achievable because the defects as I've identified them have longer political legs than expats particular concerns. To that end, expats can offer unique leverage in helping to mobilize interests to get rid of FATCA. At the top of the list I would suggest that where American expats have access to foreign government officials, management of FFIs, and foreign media, they convey a strong message: First (to foreign governments), don't sign IGAs with the U.S. to administer FATCA for the IRS, don't allow domestic FFIs to comply with FATCA, and tell Treasury you're prepared to respond with WTO and other remedies if IRS tries to apply sanctions for recalcitrance (notably the 30 per cdnt withholding). Second (to management of FFIs), stop pressing your government to sign IGAs, and stop wasting money and effort on preparation to comply with FATCA regulations that aren't even final yet instead, put your money and time into getting rid of FATCA by supporting a repeal campaign in the U.S. Third, use any means to get these messages into foreign media. If FATCA is not repealed before January 2014, what should they do in the New Year of 2014? As the baseball player Yogi Berra once supposedly said, Its tough to make predictions, especially about the future. A lot can happen between now and January 2014. Even if FATCA is not repealed by then, based on past (non)performance the possibility exists of further delay in implementation of regulations on FFIs. Indeed, forcing such a delay would be a key proximate objective in a repeal campaign strategy. The more holes punched in FATCAs supposed inevitability, the more opportunity to soften it up for repeal. It has been reported that the US government is to miss its end-of-year deadline to publish final rules for FATCA. What these targets are, how does missing these targets impact on FATCAs implementation, and what, in your opinion, needs to happen as a result? It appears that this latest delay in finalizing regulations on FFIs is directly connected to the slow pace in getting other countries to sign IGAs. Lets look at the record. The draft regulations were supposed to have been released by December 31, 2011. Instead, they were released over two months late, on February 8, 2012, not coincidently the same date that a joint statement with five EU countries was released for FATCA partnership with the U.S. Then, in October, Treasury announced a delay of one year (from January 2013 to January 2014) for important compliance issues for FFIs. Then, in November Treasury released a bald-facedly padded list claiming fifty (!) countries were close to signing IGAs with the U.S., including 16 (among them the other four EU countries besides the UK, plus three tiny British Crown Dependencies) with which IGAs would be finalized by December 31, 2012. The measly achievement so far: signed IGAs with the UK, Denmark, Ireland, and Mexico. Switzerland and Spain reportedly also have initialed agreements, whatever that means. This performance is pretty pathetic in comparison to what Treasury needs to accomplish. Even some of FATCAs proponents concede that FATCA as enacted is unworkable, and that non-U.S.
government cooperation in the form of IGAs is essential: in short, no IGAs, no FATCA. It should be noted that already China is presumed a No on FATCA compliance (on sovereignty grounds and the claim, rejected by the U.S., that partial government ownership of institutions means they are FATCA-exempt sovereign entities), and compliance of Russia, Brazil, and India is questionable. If a BRICS-led bloc in opposition to FATCA were to arise, Washington would have a problem of the first order. Canada is also a significant point of building resistance, with the government of Prime Minister Stephen Harper ambivalent about rushing to sign an IGA before Parliament has had a chance to address it. In short, it appears that because IGAs with key countries are failing to materialize, Washington now has kicked the can down on the road on finalizing the regulations. Other delays of unilateral implementation may follow, opening a further window for a repeal effort in Congress. +++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ James George Jatras, Esq.
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3) January 8, 2013 – Dr Zernik to Attorney Jatras
Date: Tue, 08 Jan 2013 23:43:11 +0200 To: "Jatras, James G." <James.Jatras@squiresanders.com> From: "Joseph Zernik, PhD" <email@example.com> Subject: FATCA in Israel, and beyond Until 2010 I lived in Los Angeles. In April 2010 I filed report with the United Nations Human Rights Council for the first ever review (UPR) of Human Rights in the United States. The report focused on corruption of the courts and prisons in Los Angeles County, California: 1) Real estate fraud by judges, attorneys and financial institutions through simulated litigation in the courts. My report primarily documented real estate fraud cases that took place prior to the onset of the financial crisis, after which such fraud in the state and US courts has become common place. Los Angeles County was distinguished in FBI reports since the early 2000s as the "epicenter of the epidemic of real estate and mortgage fraud". I believe that it was the outcome of synergy between the Los Angeles based Countrywide and the Los Angeles Superior
Court, widespread corruption of which had been documented already in the late 1990s in the Rampart scandal reports. 2) Large-scale false imprisonment in the Los Angeles courts - the essence of the Rampart scandal. Tens of thousands of people were falsely imprisoned for long terms, and more than a decade after the scope of the scandal was discovered, the judges refuse to release these people, since it would cause "collapse of the justice system". With it, the UPR submission provided detailed documentation of the refusal of the US government to take action and its intimate involvement in the corruption, going back to the 1980s. Based on the Human Rights Alert report, the August 2010, first ever UN report on Human Rights in the United States referred to "corruption of the courts and the legal profession and discrimination by law enforcement in California". A few days before the deadline for submission (the fact that I was writing the report was no secret - the protocol requires solicitation of responses from national authorities prior to submission), I was invited for an "interview" by the US Marshals "Threat Unit". I refused to come to a voluntary "interview". A few days later, my neighbors told me that armed agents came to apprehend me and looked eager to shoot. My neighbors urged me to turn myself in or leave, since they were afraid for their own safety. I took cash and left the United States immediately. I now reside in Jerusalem. Coming to Israel, I started systemic review of the Israeli courts. In 2012, I filed a report regarding corruption of the courts in Israel. My reports are typically focused not on legal analysis, but on documentation of systemic fraud in the electronic records of banks, courts, prisons. The Israel report is due for review in January-February 2013, and I expect that the outcome will be similar to that of the United States. The Israel report finds that over the last decade, the courts in Israel have unlawfully implemented fraudulent electronic systems, which mimic the fraud in their US counterparts: Invalid implementation of electronic signatures, and undermining of the authority and accountability of the clerks of the courts for integrity of court records. According to the 2010 State of Israel Ombudsman's Report (60b), the Israeli systems were implemented by IBM and EDS in violation of the law of the State of Israel:
• • • • • •
Contracts were awarded with no bidding, Contracts were awarded with no written specification of the systems, The systems were developed with no core supervision by state employees, The systems were implemented with no independent examination of the end product by State employees. The severs of court records were taken out of the offices of the clerks, and are now under the custody of one of the corporations, and Unknown number of individuals had multiple smart ID cards issued for access to the system...
In that respect, FATCA represents one further step in corruption of government in Israel (and other nations) by the US or its proxy corporations. I find the study of electronic record systems uniquely productive, since the systems represent top level institution of corruption in the courts by the respective "administrative offices of the courts" (in contrast with endemic, sporadic corruption of the courts). Additionally, the systems permit analysis of court corruption in general, based on falsification of records, with hardly or no legal analysis. For example, in the Israel report I presented about 150 decisions of the Supreme Court of Israel, which were electronically certified by the Chief Clerk of the Supreme Court up to five years after his death... So far, I am the only case that I know of, where bank accounts of a "US Person" in Israel have been seized. I have never held any US securities in the accounts that were seized, they were only deposit accounts. Therefore, the decision to seize my accounts was entirely arbitrary and capricious. By the way, according to the Israeli banks' rogue interpretation of FATCA, "US Persons" includes only individuals, not corporations. Although I have no formal training in either computers or the law, I have been publishing in peer-reviewed international journals and have been invited to lecture on my research in international computer science conferences and the World Criminology Congress (2011). In contrast, six US scholarly journals in Human Rights and Law and Technology, based in Harvard, Yale, Berkeley, refused to accept my papers for peer review. jz LINKS:  12-06-04 Human Right Alert, Submission; 2013 UPR of the State of Israel - "Integrity, or lack thereof, of the electronic record systems of the courts of the State of Israel" https://docs.google.com/open?id=0B8Aa2xQGbmk5QWtZcjVQLWVFZ0k  12-05-10 Human Right Alert, Appendix I to Submission; 15th UPR - State of Israel "Integrity, or lack thereof, of the electronic record systems of the courts of the State of Israel" https://docs.google.com/open?id=0B8Aa2xQGbmk5cjNxd2szX05oMkU  10-10-01 United Nations Human Rights Council Records for 2010 Review (UPR) of Human Rights in the United States, where Human Rights Alert (NGO) submission was incorporated with a note referring to "corruption of the courts and the legal profession and discrimination by law enforcement in California." http://www.scribd.com/doc/38566837/ http://www.scribd.com/doc/108663259/  11-02-12 Dr Joseph Zernik Biographical Sketch http://www.scribd.com/doc/48763278/ ________________ LINKS: MOST READ ON SCRIBD.COM A. Human Rights Alert (NGO) - United States Document
10-05-05 Countrywide, Bank of America (NYSE:BAC), and its President Brian Moynihan Compilation of Records - Evidence of Racketeering http://www.scribd.com/doc/30975368/ 23,261 10-01-05 Los Angeles County Sheriff's Department: Online Inmate Information Center - Data Survey - John Smith http://www.scribd.com/doc/24816245/ 21,096 10-05-05 Chairs of US Congress Committees of the Judiciary and Banking Are Requested to Join Senator Feinsteins Inquiries on Comptroller of the Currency and US Dept of Justice Inspector General http://www.scribd.com/doc/30979882/ 21,042 10-08-18 Zernik, J: Data Mining of Online Judicial Records of the Networked US Federal Courts, International Journal on Social Media: Monitoring, Measurement, Mining, 1:69-83 (2010) http://www.scribd.com/doc/38328585/ 17,680 10-01-04 Los Angeles County Sheriff's Department: Online Inmate Information Center - Data Survey - Jose Martinez s http://www.scribd.com/doc/24809956/ 15,313 10-10-01 United Nations Human Rights Council Records for 2010 Review (UPR) of Human Rights in the United States - referring to "corruption of the courts and the legal profession" in California http://www.scribd.com/doc/38566837/ 12,594 10-01-11 Los Angeles County Sheriff's Department: Online Inmate Information Center - Data Survey - Jose Rodriguez http://www.scribd.com/doc/25064776/ 10,634 10-06-11 Complaints Filed with Office of Comptroller of the Currency and SEC against Countrywide, Bank of America (NYSE:BAC), and Brian Moynihan - alleging fraud and extortion on Dr Zernik, fraud on shareholders, on banking regulators, and on the US taxpayer http://www.scribd.com/doc/32907453/ 10,386 10-07-06 Complaint Filed with US Attorney Office, Los Angeles, against Brian Moynihan, Bank of America (NYSE:BAC), Bryan Cave LLP, alleging racketeering and large scale financial institution fraud http://www.scribd.com/pro_stats/documents/33971099 9,985 10-06-19 Wright v Bank of America et al (5-10-cv-01723) at the US Court, Northern California: Alleged racketeering by Brian Moynihan and Bank America http://www.scribd.com/pro_stats/documents/33291518 9,783
09-04-09 Zernik v Connor et al (2:08-cv-01550) at the US District Court, Central District of California, Dkt #105: Compiled Records of Perverted Discrepancy Notices http://www.scribd.com/doc/39773867/ 9,448 B. Human Rights Alert (NGO) - State of Israel Document Reads 87,875 12-10-02 Repeat Request for Designation of a Complaint Number by Bank of Israel, Banking Regulation, for a complaint against Bank HaPoalim, BM http://www.scribd.com/doc/108760537/ 1,411 11-01-21 Net Hamishpat Opening pages and typical court file records as accessible by the public: Yehudah v Tel Aviv Bar Association et al (33720-01-11) http://www.scribd.com/doc/49260915/ 1,272 11-12-19 Simulated Records, Simulated Litigation Enabled by the Electronic Record Systems of the Supreme Court of the State of Israel (English) http://www.scribd.com/doc/73239491/ 861 11-07-16 Bank Hapoalim - Compilation of Media Reports (Heb+Eng) http://www.scribd.com/doc/60144421/ 824 04-11-25 Takanot Batey Hamishpat - Mazkirut (2004) // Regulations of the Courts - Offices of the Clerks (2004) (Heb + Eng) http://www.scribd.com/doc/48770720/ 756 12-10-23 Joseph Zernik v Stanley Fischer (7650/12) Petition in the High Court of Justice of the State of Israel (7650/12) http://www.scribd.com/doc/110868553/ 700 12-06-04 Human Right Alert's Submission; 15th UPR Working Group Session (Jan-Feb 2013 State of Israel: Integrity, or lack thereof, of the electronic record systems of the courts of the State of Israel http://www.scribd.com/doc/92826212/ 630 12-01-29 Table Summary II: Refusal of the Supreme Court of the State of Israel to Provide Clerks Certification of Decisions, Records of the Court http://www.scribd.com/doc/79770852/
4) January 9, 2013 – Attorney Jatras to Dr Zernik
From: Jatras, James G. Sent: Wednesday, January 09, 2013 09:12 PM To: 'firstname.lastname@example.org' <email@example.com> Subject: Re: Michigan Justice to Resign, Why not Criminally Prosecuted???
It seems there a lot more going on here than just FATCA. To your knowledge, is yours the only such seizure in Israel? Maybe reprisal for your other exposures? Jim
5) January 16, 2013 – Attorney Jatras to Dr Zernik
From: "Jatras, James G." <James.Jatras@squiresanders.com> To: "'Joseph Zernik, PhD'" <firstname.lastname@example.org> Date: Wed, 16 Jan 2013 15:50:27 -0500 Subject: RE: Nigel Green: "Foreign Banks Rejoice: Overreaching U.S. Tax Law in Trouble" (American Banker) Hi Joseph Some aspects namely the obligation for US individuals to file their Form 8938 with their 2011 taxes already have gone into effect. But for institutions (like Israeli banks), the timetable to start implementation in 2013 was pushed back in October 2012 to kick in in 2014. (See the following http://www.dlapiper.com/irs-delays-effective-date-for-fatca-implementation-providesgrandfather-relief/ I'm not a tax lawyer, and this is complicated. I don't understand the details, and frankly don't intend to waste time trying. My goal is to kill FATCA, not to comply with it.) So to answer your question, What would you say was the reason, if any reason at all, that banks in Israel decided that it went into effect on January 1, 2013?: 1. They don't understand it either, and to be on the safe side they're going by the earlier timetable and ignoring the delay. (I can't express how dumb that is. Comply with what? The regs aren't even final yet, and they haven't been promulgated with an effective date. How do Israeli banks or anyone else even know what they're supposed to comply with? In fact, given the delay in releasing the final regs, and the expectation they'll be even more complicated and confusing than the drafts, you can bet industry will be wailing in chorus to give them more time, meaning to push the date past Jan 1014. Given that what Treasury really wants are IGAs, they might do it.) 2. They don't care. The beaten dog only needs to be shown the whip. Like good slaves, they rush to anticipate their masters bidding out of their own servile nature. 3. The banks are being advised by the big accounting firms, etc, who are being paid a lot of money to ensure compliance. By advising early compliance (item 1, above) they lock in their own services to the banks. 4. The Israeli government and Fischer are rushing to carry out American demands. (Though you'd think they'd do this in the form of an IGA, not just telling Israeli banks to comply). Re Fischer, BTW, an acquaintance who is following the HaPaolim matter wrote me as follows:
It is hard to find someone with a more impressive resume than Stanley Fischer's. Starting as an economics professor at MIT, he served as dissertation advisor to Ben Bernanke and Gregory Mankiw (chairman of George W. Bush's Council of Economic Advisors). Then, Fischer became chief economist at the World Bank and soon after the First Deputy Managing Director of the IMF. And, before Ariel Sharon appointed him Governor of the Bank of Israel, Fischer served as Vice Chairman at Citigroup. Unlike in the US, where elected politicians regularly malign the Chairman of the Federal Reserve Board, Fischer is considered above the din of politics. Since Fischer has spent most of his professional life in the US and has no family in Israel, coming originally from Rhodesia and marrying a non-Israeli, I imagine that he will return to the US after he completes his term at Israel's Central Bank and wants to avoid alienating American policymakers. That may explain Fischer's unwillingness to challenge FATCA. Of course that sure makes it sound like he's working for the US, not Israel. It's not a question of challenging FATCA but of going above and beyond to carry it out. Jim