The CPA Joanne Barnes is the source of the accounting. Joanne Barnes is the source.
I don't understand whu Joanne Barnes never contacted me as nominated trustee or told Jean O'Connell or Anthony O'Connell that to carry out the terms of the Will of H. A. O'Connell, a final account had to be files with the court. A final account would automatically transfer the residual assets of the estate to the Trust and automatically close out the Estate. The assets of the estate and the assets of the intended Trust would then be taken out of the contol of the accountants and into the control of the family and Trustee.
The only known letter from Joanne Barnes to Jean O'Connell is Joanne Barnes letter of August 18, 1985, which suggests that her other instructions to Jean O'Connell were not written and are only known from Jean O'Connell's memos of their telephone conversations. This is over a time period beginning somewhere between 1976 and 1981, and ending at Jean O'Connell's death in 1991.
I don't understand why Joanne Barnes has Edward White and Henry Mackall and innocent Jean Nader speak for her. Why doesn't Joanne Barnes speak for herself?
Why is Joanne Barnes, who is doing the accounting for the estate and for the trust in 1992 (for the trust's accounting year 1991) silent (to me anyway) on whether the trust accounting she is preparing should be a final account (A final account for the trust would terminate the trust and the trustee would lose control of the trust assets and the accountants would, directly or indirectly, gain control of the assets):
1992.02.18 (Edward White to Anthony O'Connell, in part)
"... In order to prepare your mother's 1991 income tax returns, I need the amount that the Harold O'Connell Trust paid her during 1991. In the event the payment was not made in 1991, I will need to file the amount which was due as "income with respect to a decedent" on the estate tax and fiduciary tax returns. The cutoff date for your computation will be September 15, 1991. After that date the trust technically terminated, and the income belongs to the beneficiaries of that trust.
1992.04.22 (Edward White to Jean Nader, in part)
"... In order to file that return and the subsequent Fiduciary Income tax return we will need an accounting from Tony from the date of his last accounting to the date of death. If he does not want to prepare it, I will not agree to any preliminary disbursal to him at all, and will seek your approval to file suit against him to compel the accounting, plus damages to the estate for his delay. Since that trust terminated on your mother's death, his final accounting is due now and not in October. There will be no further explanations or written entreaties to him as far as I am concerned. He has the duty and he will perform it under a court order if necessary."
1992.06.05 (Estimated) (Jean Nader to Anthony O Connell, in part)
"Personal Questions from me -
pertaining to your accounting of the trust.
- Does the trust now own a computer and if so why - ?
- Why was a compass bought - ?
- Why isn t this a final accounting? I understand from Mr. Prichard in Sept that (at?) Mother s death the trust ended. Please understand that I am asking questions for info. They were questions that went through my mind as I read the account.
1992.07.27 (Estimated) (Jean Nader to Anthony O Connell, in part)
5. Since the trust was supposed to terminate on Mother's death, the $2000.00 for the appraisal should be paid to the beneficiaries, not to the trust. The checks from Sheila and me can then be paid back to you.
6. Please send a copy of the appraiser's bill and his notation that it has been paid so that the estate may claim the payment for the appraisal as a deduction. (Note: "deduction" justification same as justification for "payable".
Joanne Barnes accounting for the trust in 1991
I hired Joanne Barnes to do the accounting for the trust in 1991 because I felt intimidated after receiving a telephone call from Edward White about how complicated the accounting would be in 1991, the year our mother died. In retrospect the 1991 accounting was similar to all other years except for seperating Jean O'Connell 's estate from Jean O'Connell as an individual.
I don't understand why Joanne Barnes or her asistant Forrest Balderson never answered Edward White's questions and why the Court accounting was never amended like the Commissioner's letter of January 12, 1993, instructed:
"This is in reference to your seventh  accounting". "Interest or Income must be listed on your accounting. Please amend your accounting to reflect theis amounts. Thanks. Stephanie".
I do not understand why Edward White is asking me about Joanne Barnes accounting. It is a mistake to repeat the advice the advisors give you. If you respond and repeat the advice you were given, you, and not the advisors who gave you the advice, can be made accountable.
Something makes the accountants not have to take an accountable position. Can we have Joanne Barnes answer these questions:
- Why did it take you, begining from sometime between 1976 and 1981, to 1986, to compute Jean O'Connell's marital deduction?
- Did you prepare the 1991 accounting and tax returns for the trust?
- Should it be a final account?
- Why were you silent on the car receipt issue?
- Why were you silent on the way Jean Nader makes payable her real estate reimbursement check?
- What were your instructions to Jean Nader?
- Would you please answer Edward White's questions in his letter of May 19, 1992, to me?
- Why did you not correct your accounting?
- Why did you not do the final estate account when Jean O'Connell told you to?
- Why don't you speak for yourself? Why do you have Edward White and Henry Mackall speak for you?
What can Jean O'Connell and Anthony O'Connell possible do with this $13,841,21 information?
- 1985.01.27 (Edward White to Jean O'Connell)
"Ms. Barnes has computed that through 1984 you paid taxes in the amount of $13,841.24."
- 1985.11.25 (Henrry Mackall to Anthony O'Connell)
"Ms. Barnes advises me that through 1984 the taxes paid for the benefit of the Trust on the percentage ownership which the Trust has have amounted to $13,841.24."
- In all the conflict and confusion created over all these years; have you ever disagreed with Edward White?
- Would you please expose the accounting trails behind Bk467p191?