law enforcement

KN, p. 309 “Ammo Casings”

Ammo for Rifle

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It was sort-the-photos week and instead of delete, delete, delete quickly, it took me hours to get through a few albums at a time. Memories and smiles popped up to slow the process. I had forgotten a few of the events, but one from two years ago became the basis of today’s post.

My cousin passed away two years ago next month. For a variety of reasons having to do with a donation his Estate made to a major charity, his possessions had to be inventoried, down to the quantity and types of boxes of bullets. His best friend (a firearms expert and my cousin’s shooting buddy) and I elected to inventory his gun paraphernalia ourselves, in order to expedite matters. In addition to the firearms and hunting gear, the lower level of the house contained equipment for making his own reloads (basically recycled shell casings to make new ammo). It was a hobby that fascinated him and helped reduce the cost of ammo he used at the gun range.

I took photos of everything for the lawyers. I discovered that he had boxes and boxes of shell casings waiting to be worked on, but they were not the same in color or size, since he had a variety of firearms he used in competitions.

This is what I learned: Ammunition casings can be made from five different materials and there are benefits and drawbacks to each.

  • Brass
  • Steel
  • Aluminum
  • Brass-plated or Nickel-plated Brass
Ammo for Handgun

Each casing material acts differently, so my cousin chose his ammo to fit his activity – practicing at the range, competition shooting, or hunting.

Brass Ammo Casings are known for their consistency in firing, but they are also the most expensive. They are easy to reload and resist corrosion.

Steel Ammo Casings are cheaper than brass and made in many calibers (diameter of the ammo)

Aluminum Ammo Casings are also cheaper than brass and are lighter in weight.

Plated Casings are ammo with a base metal which has been electroplated with nickel or brass. The nickel plating makes it corrosion resistant. Some competitors prefer this version because of its ease of use in a handgun at timed stand-and-shoot competitions.

As shown in the photo above, ammo casings are part of the cartridge – not the same as the bullet section of the cartridge. The shell casings separate from the bullet and are ejected from the firearm as the bullet propels forward to the target.

The casings are what law enforcement find on the ground (where a shooter was standing) after shots have been fired in a crime. Patrol Officers and detectives hope that fingerprints can be found on the casings, and that the shooter can be linked to the crime. Careful gun owners pick up their ‘brass’ so as not to litter a gun range, with easily a 100 rounds at a time for each session for each guy/gal. Snipers pick up their ‘brass’ so as not to leave a trace of their having been in that spot. Drug dealers or gun dealers may be involved in a shootout and don’t take time to search for the casings left lying around.

Since the 1990s, there has been a national data base devoted to shell casings: NIBIN – The National Integrated Ballistics Information Network. Run through ATF (Bureau of Alcohol, Tobacco, Firearms and Explosives) the information is available to most major metropolitan areas  in the USA.

Firearms techs enter shell casing evidence photos into the Ballistic ID System, which are then matched/integrated with the database. Local law enforcement is able to search for matches in the system throughout the country, looking for similar crimes, where the casings were found, fingerprints and other information connected with the casings. Over 1,400 law enforcement districts use the database and funding is expanding, as NIBIN continues to demonstrate its benefits.

 

*Photos of cartridges were taken at conferences.

KN, p. 308 “Tax Fraud”

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In 1789, Benjamin Franklin said, “Nothing is certain except death and taxes.”

234 years later? It’s still true.

April 18th was tax day in the USA. By midnight that day, the bill must have been paid, either via mail date-stamped by the Post Office, or online. After that, if you owed money and didn’t send it in, penalties began to add up.

Government at every level imposes taxes in order to pay its bills. Roads, schools, civil defense, water control, government employees, and more…all get a piece of the revenue pie.

So what happens if you don’t file taxes? It is a crime not to pay and a definite no-no not to file. Since this is about money and the government needs more of it to run the programs, there are fines if you forget (or don’t want to pay), even jail time in certain cases.

Penalties

  • Not filing taxes: 5% of the tax owed for each month the return is past due.
  • More than 60 days late filing: A minimum fine of $435. Maximum fine is 25% of the total owed. (Plus the amount you owe)
  • Not paying at all: 0.5% of the unpaid taxes for each month the outstanding taxes aren’t paid, plus interest. Ouch.

The government can choose to play nice with people “who have never done this before” and there are extensions available. BUT, not everyone gets a pass and only in rare instances.

Your house burns down? Better call the tax people and get an extension in writing. Those taxes are still due and penalties still accrue, but there might be a bargain to be struck if the agent is having a good day. You might be able to negotiate a six-month extension, but you still owe the money.

 

True story: a former colleague hired a tax firm to do her taxes – fill out forms and assess the amount owed. The firm underestimated the debt and overestimated the deductions. The IRS conducts random audits and contacted her one year – after she had left the paperwork to the firm for about five years in a row. Short version: the firm had done a lousy job. She wound up paying back taxes and fines of over $20,000. Yup. Four zeros. She appealed. She was allowed to pay it back over time, but she still owed all the back money. The firm did little to help her, citing that they based their figures on the information she gave them. Hmmm.

 

How long can you avoid filing taxes?
The powers-that-be have “six years to charge you with criminal tax evasion.” It can take as long as it likes to collect the money owed. Don’t forget, there’s interest charged on top of the penalties and money owed. Jail time is possible if they get you for criminal tax evasion. It’s a felony, folks. PLUS, you’ll probably get audited for years afterward.

 

What’s the difference between evasion and avoidance?

  • Tax evasion is fraud and means that you have used illegal ways to conceal income, with fines, penalties, and possible jail time (maybe five years) if found guilty. You lied on the forms. They can even charge you for the cost of prosecution.
  • Tax avoidance uses legal ways to reduce income with tax credits and allowable deductions.

WAIT!  What counts as under-reporting?
Not reporting cash ‘under the table’ for legal or illegal activities. Whether child-care or gun-running, income is income, according to the IRS.

Cryptocurrency transactions are taxable, so if you thought there were no rules, think again.

Whistleblowers:
There is a special IRS office that pays for information leading to the arrest (and conviction) of major tax fraud perpetrators. Big bucks are at stake if money is hidden in illegal overseas accounts. If it involves a criminal organization, witness protection might be part of what happens next.

 

My advice? Pay what you owe. There are legitimate tax planners out there who can possibly help reduce your tax bill, but to evade altogether? Seriously bad idea if you’re allergic to jail and big fines.

*information source: the IRS.

 

Visiting Detective Emilia Cruz: “Hunt for the Missing”

The Law Enforcement landscape changes as societal needs evolve. Years ago, local police departments generally focused on car thefts, bank robberies, burglaries, the occasional drunk, domestic disputes, etc. These days, car and home break-ins are a very low priority, with drugs, human trafficking, and cyber crimes on the rise.

 

The increase in new crimes and more sophisticated criminals requires a level of training few departments have available, so conferences sometimes fill the gap. If the budget allows, ranking officers and detectives attend in order to discover what other people in the country (or our border countries) are doing to solve the issues causing the most harm.

 

That’s how I met Detective Emilia Cruz, a guest speaker at a recent conference in Virginia, not far from D.C. Her topic hit pretty close to home, since our north Jersey county, with its proximity to seaports and major highways, was also experiencing an uptick in missing women and girls. Combined with the Mexican and Central American citizens fleeing the drug cartel violence, coming with stories of horrors their families had faced, made for complex problems. I invite you to read Detective Emilia Cruz’ account:

 

Hunt for the Missing with Detective Emilia Cruz

“I never expected to be lecturing a bunch of norteamericano detectives about hunting for missing persons in Mexico, but there I was in Alexandria, Virginia, sweating bullets and trying to remember how to speak English. My plan was to stumble through my presentation, fly back to Acapulco and slay my boss, Lieutenant Franco Silvio, for sending me to this conference on law enforcement.

Fortifying myself with a dose of caffeine before my presentation seemed like a good idea, although I was already buzzing with nerves. All the attendees were circling around, paper cups in hand and meeting each other. Ten men to every woman. Just like in Mexico.

A fellow joined me at the coffee urn and introduced himself. “Charlie Kerrian,” he said and stuck out his hand. “You must be our guest speaker.”

“Hello, I’m Detective Emilia Cruz Encinos, from Acapulco.” We shook hands. I liked him right away. He didn’t try any stupid moves, like squeezing too hard or tickling my palm like Mexican colleagues often did. “Mucho gusto, Mr. Kerrian.”

“Call me Charlie.” He sipped his coffee. “I’m really looking forward to your presentation.”

A bell rang and we filed into the conference room.

My audience was well aware of Mexico’s organized crime situation and the violence washing through the country due to the drug trade. The United States is the biggest consumer of illicit drugs that move through Mexico and cartels are forever fighting over territory and lucrative shipping routes. Violence has spiraled in Acapulco because it’s a port of entry for the Chinese chemicals used to make synthetic opioids, especially fentanyl.

My particular area of expertise is in hunting for those who have gone missing amid the drug war violence. It’s hard to get a perfect count, because many go unreported, but over 100,000 people have gone missing in Mexico over the past ten years. As many as 39 go missing every day. More mass graves are found every day, too.

Beyond a numbers tracking database, the federal government hasn’t allocated many resources to finding the missing. We have nothing like the National Center for Missing and Exploited Children. Is it because too many of our civil and military authorities are involved with the cartels? Are they taking drug money to look the other way?

The bottom line is that in Mexico, finding the missing is left to families, private detectives and cops who hunt for the lost on their own time, like me.

I keep a binder of women who have gone missing in Acapulco. I call them Las Perdidas. The Lost Ones. I start with missing persons reports and morgue files of unidentified women. Next, I collect every scrap of helpful information that I can, starting with newspaper advertisements.

Families pay for newspaper advertisements with the headline DESPARACIDA, meaning “disappeared,” and a picture of the missing person along with a call for information. Similar notices are printed on burger wrappers or posters plastered on walls alongside ads for Jumex juice and Tía Rosa snacks.

If I’m lucky, an advertisement points to a body or a report. Usually I’m not.

Many of the women in the Las Perdidas binder are probably dead. They’ve been missing for too long. Perhaps they’re in one of Mexico’s mass graves. But without better DNA recordkeeping, we’ll never know.

Yet I have high hopes of finding one particular girl named Lila. She has swum in and out of my grasp as I investigated other crimes, but I’m going to find her again.

When I do, I will bring her home.

My presentation got a big round of applause. Charlie Kerrian asked me to write it up for an online notebook he keeps of investigative techniques. So here it is.

Thank you, Charlie, for caring about Las Perdidas. If you ever make it to Acapulco, look me up, por favor.

I could really use your help.”

~~~~~~~~~~~~~~~~~~~

Carmen Amato turns lessons from a 30-year career with the Central Intelligence Agency into crime fiction loaded with intrigue and deception.

Her Detective Emilia Cruz mystery series pits the first female police detective in Acapulco against Mexico’s drug cartels, government corruption, and social inequality. Described as “A thrilling series” by National Public Radio, the series was awarded the Poison Cup for Outstanding Series from CrimeMasters of America in both 2019 and 2020 and was optioned for television.

Originally from upstate New York, Carmen was educated there as well as in Virginia and Paris, France, while experiences in Mexico and Central America ignited her writing career. She has been a judge for the BookLife Prize and Killer Nashville’s Claymore Award and is a recipient of both the National Intelligence Award and the Career Intelligence Medal.

Every other Sunday, Carmen is your guide to the mystery ahead with exclusive announcements, excerpts and reviews of books she loves and think you will, too. Subscribe here: https://carmenamato.net/mystery-ahead

Please click on the titles in the riveting Detective Emilia Cruz Series to find out more.

 

 

Begin your thrill ride with CLIFF DIVER: Detective Emilia Cruz Book 1

 

 

 

 

HAT DANCE: Detective Emilia Cruz Book 2

DIABLO NIGHTS: Detective Emilia Cruz Book 3

KING PESO: Detective Emilia Cruz Book 4

PACIFIC REAPER: Detective Emilia Cruz Book 5

 

 

43 MISSING: Detective Emilia Cruz Book 6. Read my review here.

 

 

 

 

RUSSIAN MOJITO: Detective Emilia Cruz Book 7

NARCO NOIR: Detective Emilia Cruz Book 8

MADE IN ACAPULCO: The Emilia Cruz Stories

THE ARTIST/EL ARTISTA: A Bilingual Short Story for Language Learning

FELIZ NAVIDAD FROM ACAPULCO: A Detective Emilia Cruz Novella

THE LISTMAKER OF ACAPULCO: A Detective Emilia Cruz Novella

Many thanks to Carmen Amato for taking the time to visit with the Kerrians! As in her books, her article is based in fact.

 

 

 

 

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