SAMPLE NEW SOURCES AND INVESTIGTIVE TIPS
FOUND IN THE BLACK BOOK TWO



U.S. TAX COURT
 
When the Internal Revenue Service files a Notice of Deficiency against a taxpayer, the taxpayer
has three options: Pay the taxes; don't pay the taxes and become delinquent, or, sue the IRS in
U.S. Tax Court and seek to overturn the tax bill. At any one time, the U.S. Tax Court has
roughly 27,000 pending cases and many times this amount in closed cases. This little known
constitutionally mandated court has 19 sitting judges. Although all Tax Court cases must be filed
in Washington, D.C., the judges actually go on the road, traveling to 80 cities, where hearings
and trials take place.
 
Why should investigators care about this? Because when a person or business takes on the IRS
in Tax Court, they put their once private financial affairs into the realm of public record. Most of
the U.S.Tax Court cases will include the tax returns of the filing party. Why do very few PI's
know about Tax Court? Most likely, because the Court has refused to sell its indices to any
database vendors. There is no computer database to log into, outside of the court, to find out
who's filed cases here. The good news is the Tax Court will do name checks over the phone,
limited to one name per call. 202/606-8754
 
FEDERAL LICENSE PLATE SEARCH
 
License plates aren't federal ­ they're issued by states! Right? Yeswith some exceptions, such
as consulate plates. But there's a large number of state issued license plates that contain a federal
code: amateur radio and land mobile call signs. The call signs are issued by the Federal
Communication Commission and people who receive them typically will have either a license
plate made with the call sign, or, their call sign will be on their license plate holder. There's not a
set configuration for the call signs, but here's a typical amateur radio call sign, which I recently
saw on a license plate ­ KD6JWI. Here's a land mobile call sign which I recently saw on a
license plate holder ­ KMA367. (This call sign turned out to be registered to the City of Los
Angeles. This was a city worker's car I had seen.) Once you learn to recognize these numbers,
you'll be noticing them moreand more. By calling the Federal Communications Commission,
you can learn the name, address and date of birth of who the call sign is registered to. 888/CALL
FCC
 
HOME PRICE SEARCH
 
Home Price Search operates 24 hours a day, 7 days a week and makes real estate sale
information available from throughout much of the United States by touchtone phone.
Information available includes when the property was last sold and for how much. An entire
street can also be checked to learn what homes sold have sold when, and for how much. You'll
need your credit card to access the system. (The cost is $10 for ten minutes of searching.) At no
additional charge, you can also receive a fax print out of the data. Sales data begins around five
years ago and is current up through approximately 6 weeks ago.
 
How can this be useful to a PI? For a financial investigation, obtaining sales data for an entire
street might serve as an inexpensive comparable worth analysis. Another use might be for an
investigator out on a surveillance. Ever arrive at an address, only to find the house vacated...or
inhabited by persons who don't look like they should be there? A short cell phone call to Home
Price Search might tell you that the home was sold two months ago, confirming your suspicion
that you're at a bad address. 800/775-1212

CLICK HERE TO GET MORE INFORMATION ON THE ALL NEW
INVESTIGATOR'S LITTLE BLACK BOOK TWO
 
RETURN TO NAIS NEWSLETTER INDEX