The Michael Quiel Story about Rigged Justice!...


Michael Quiel’s recent triumph regarding the financial interest issue will exonerate him from his wrongful conviction in 2013!!

Michael Quiel’s battle to clear his name from his 2013 wrongful conviction is one step closer to fruition

By Ron Lee
US~Observer Editor

Michael Quiel

In the persistent legal efforts of the government to pursue Michael Quiel, U.S. attorneys argued in a civil action that Quiel bore responsibility for penalties surpassing $2.2 million associated with foreign bank accounts crucial to his 2013 wrongful criminal conviction of Willful Subscription to False Individual Income Tax Returns. On January 12, 2024, following a four-hour deliberation, a jury ruled that Quiel lacked a financial interest in the mentioned Swiss Bank Accounts, a finding that could have significant implications for reversing his prior conviction and stop any further government civil actions.

Quiel’s 2013 false conviction cost him 10 months of his freedom in a federal prison, millions of dollars fighting the erroneous prosecution and much more trying to overturn the wrongful conviction, his marriage of 39 years, literally $2 Billion of income in a contract he lost due to the wrongful prosecution and conviction, and years of his life labelled a felon.

In 2013 a Federal Judge determined there were ZERO Taxes due at Quiel’s sentencing. In 2018, the US~Observer began an investigation into multiple aspects of Quiel’s case including Christopher Rusch, the tax attorney who absconded with Quiel’s investment funds, set-up and controlled the foreign accounts and was the key “witness” against Quiel at trial. Our investigation and corresponding stories all show that Michael Quiel was innocent of the charges of which he was convicted.

US~Observer Editor-in-Chief, Edward Snook, said of the recent verdict, “We are glad that a well-educated jury was empaneled who could see the plain truth through all of the government’s concocted lies and outright fraud.”

Currently, Quiel is set to fight yet another bid by the government to assess taxes on him for the years associated with his criminal conviction. According to Quiel’s lead attorney, Brandon Keim, “We have this other Tax Court case we’re dealing with. The government is saying he has an income tax deficiency for 2007, 2008, which all relates to the Swiss accounts. So, if our winning F bar determination becomes a final judgment, the government will be precluded from arguing that he had any interest in the Swiss accounts in the Tax Court case. We expect that issue preclusion would help us resolve the Tax Court case positively.”

The real question is can Quiel owe taxes on Swiss accounts of which had no ownership? Nothing seems beyond the reach of government corruption. 

Brandon Keim’s law firm, Frazer Ryan Goldberg & Arnold, LLP, issued the following statement:

Frazer Ryan Goldberg & Arnold, LLP, a leading Arizona-based law firm, is pleased to announce that on January 12, 2024, senior partner Brandon Keim and attorneys Trisha Farrow and Ida Araya prevailed in the United States District Court in a jury trial, obtaining a total victory for their client, Michael Quiel, by defending against the United States’ claim that he owed $2.2 million in penalties for failing to report foreign bank accounts on an FBAR form (FinCEN Form 114) for 2007 and 2008.

Quiel’s Attorney Team – Brandon Keim, Trisha Farrow and Ida Araya

Quiel’s Attorney Team – Brandon Keim, Trisha Farrow and Ida Araya.

The CTA is intended to aid law enforcement by reducing the use of front companies with anonymous ownership. It requires many companies to disclose their beneficial ownership information to the Financial Crimes Enforcement Network (FinCEN), a bureau of the U.S.

In 2007, Michael Quiel sought to expand his business and retained Christopher Rusch, an attorney, to assist him in acquiring international investors. Rusch represented himself as an expert in structuring international corporations to be compliant with United States tax laws. Based upon Rusch’s assurances that he was an international tax expert and he could assist in creating and operating a foreign bank which would allow foreign investors to invest in Quiel’s United States based projects, Quiel retained Rusch to assist him in raising capital from the international market. Rusch repeatedly assured Quiel that the transactions would be completely legal and tax compliant under both the United States and Swiss tax laws. Quiel understood that he owned a four percent interest in Rusch’s Swiss investment bank.

During the time that Quiel believed Rusch was creating a foreign bank for himself and acting to ensure that Quiel satisfied all of the United States and Swiss tax laws, Rusch requested Quiel e-mail a copy of his passport to him. As Quiel had no reason to distrust Rusch, he forwarded a copy of his passport to Rusch. Unbeknownst to Quiel, Rusch used Quiel’s personal information to open accounts at the Swiss banks UBS and Pictet & Cie listing Quiel as the beneficial owner.

In 2011, Quiel was indicted for Conspiracy, Willful Subscription to False Individual Income Tax Returns, and Willful Failure to file FBARs for the Swiss accounts. Quiel’s now disbarred attorney Rusch aka Christian Reeves, clearly committed perjury when he testified against Quiel at the criminal trial in 2013. Quiel was convicted of Willful Subscription to False Individual Income Tax Returns. He was acquitted of Conspiracy, and the jury returned no verdict on the Willful Failure to File FBARs charges.

Relentless in its pursuit against Quiel, in 2021, the Department of Justice filed a complaint in the United States District Court alleging that Quiel willfully failed to file FBARs for the Swiss accounts for 2007 and 2008 and was subject to penalties under 31 U.S.C. § 5321(a)(5)(C). The Department of Justice sought to recover $2.2 million as of September 2019, but noted that the balance continued to accrue interest, penalties, and costs.

During the jury trial, Frazer Ryan’s attorneys Keim and Farrow argued that Quiel did not have a financial interest in the Swiss accounts because he did not control them, they were held by Swiss corporations that Quiel did not control, and Quiel was unaware that he was listed as the beneficial owner. Keim and Farrow argued that if the jury determined Quiel had a financial interest, his failure to report the accounts on FBARs was not willful due to his reliance on Rusch’s advice.

The United States presented testimony from representatives of Swiss banks UBS and Pictet & Cie, each of whom verified the authenticity of the Swiss bank records but confirmed that the Swiss banks were not required to verify and did not verify that Quiel was actually a beneficial owner of the Swiss accounts. The representative from Pictet & Cie, who made the 5,700-mile journey from Switzerland to Arizona, testified during questioning by Farrow that any of the jurors could have been listed as a beneficial owner of the Swiss accounts. Keim argued in closing to the jury that the United States failed to present sufficient evidence to prove that Quiel had a financial interest in the Swiss accounts. The United States failed to present any testimony from the directors of the Swiss corporations that were listed as account holders, and the United States failed to present any testimony from the financial intermediaries or external account managers that completed the account opening forms listing Quiel as the beneficial owner.

After four and a half hours of deliberation, the 8-member jury returned a verdict finding that Quiel did not have a financial interest in any of the Swiss accounts during 2007 and 2008. Because of Quiel’s complete victory on the financial interest issue, the jury was not required to decide whether Quiel was willful in failing to report the accounts on FBARs because he had no requirement to report such accounts on the FBARs. The foreperson of the jury commented to Keim, Farrow, and Araya that the jury determined that the United States, who had the burden of proof, failed to provide sufficient evidence that Quiel had an interest in the Swiss accounts. The foreperson of the jury hugged Quiel after the trial and wished him well.

US~Observer Client Michael Quiel Receives Just Verdict


Innocence Amid Government Conspiracy

Michael Quiel’s Battle to Show His Innocence Amid Government Conspiracy

The US Government successfully, yet wrongly, convicted Michael Quiel on one charge (Quiel was found not guilty on everything else) – the government lied during testimony to get the jury to believe them. Now, the government wants Tax Money it was never owed.

By US~Observer Staff

Michael Quiel

Phoenix, AZ – Amidst the intricate legal saga surrounding Michael Quiel, shocking revelations emerge of government lawyers conspiring with Quiel’s own attorney, Christopher Rusch (AKA Christian Reeves), to secure a false conviction. The 2013 criminal trial, which saw Quiel facing a litany of charges, now stands as a testament to potential collusion  that tarnishes the integrity of the legal process.

The false charges brought against Quiel in 2013 included conspiracy, filing false tax returns for 2007 and 2008, and failure to file FBARs (Foreign Account Reporting Forms) for the same years. Rusch, the only conspirator, pleaded guilty to conspiracy, while Quiel was acquitted of the conspiracy charge, and failure to file FBARs, casting doubt on the coherence of the prosecution’s case.

Examining the charges raises perplexing questions. Rusch, as Quiel’s advisor, recommended against filing FBARs, a fact acknowledged by the jury in their acquittal on the conspiracy and FBAR charges. The crux of the matter lies in the contradiction: if Quiel, guided by his advisor, believed he wasn’t obligated to file FBARs, can he be held criminally liable? The inconsistencies underscore the questionable foundation of the government’s case against Quiel. How could he have been convicted of filing false tax returns when there was no conspiracy and no failure to file FBARs?

Judge James Teilborg

At sentencing, US District Judge James Teilborg, acknowledging compelling evidence, ruled that Michael Quiel owed nothing in taxes – ZERO. Despite this ruling, Quiel, deemed not a conspirator, now faces the government’s pursuit to financially ruin him through substantial tax demands in a civil suit brought by the government.

Christopher Rusch aka Christian Reeves

Rusch, alias Christian Reeves, escaped significant consequences and has since continued selling offshore investment schemes, while the government, fully aware of Rusch’s activities, has seen its involved personnel either promoted or retired in the decade since the trial. In stark contrast, Michael Quiel, steadfast in his belief of eventual vindication, has spent over $15 million defending himself and challenging the wrongful conviction.

The narrative of Quiel’s legal ordeal is one that unveils a disconcerting alliance between government actors and Quiel’s own attorney, raising profound concerns about the erosion of justice and the urgent need for a thorough reexamination of Quiel’s case. As Quiel battles not just for his innocence but also against the financial repercussions of a flawed conviction, the overarching question persists: How deeply does the web of collusion extend within the corridors of justice?

Quiel Tax Audit and Rusch’s Involvement

IRS Agent Cheryl Bradley

In 2006, Michael Quiel found himself under the scrutiny of an IRS audit for tax years 2000 to 2003, with Agent Cheryl Bradley leading the investigation. The focus was on a corporate credit card Quiel had used, issued by a Belize corporation. Christopher Rusch, a self-proclaimed offshore tax expert, entered the scene when Quiel sought legal representation.

Rusch, Quiel’s chosen advisor, collaborated with IRS Agent Bradley to negotiate a settlement. A condition of the settlement compelled Quiel to add $220,000 in charges from the Belize credit card to his personal tax returns for the specified years. The tax returns were amended by Rusch, acting as the preparer, and the settlement concluded with Quiel paying taxes and fines in full for 2000 to 2003.

The Swiss Bank Venture and Criminal Investigation

Post-audit, Rusch enticed Quiel into various offshore ventures, including a 4% ownership investment in a Swiss Bank operated by Rusch. Despite Rusch’s representation and advice, the Swiss Bank venture turned out to be a scam, leading to a criminal investigation in 2010. Accused of conspiring to hide money offshore, Quiel was acquitted of the charges in 2013.

During the trial, Rusch, now a key witness for the government, testified against Quiel, contradicting his earlier role as Quiel’s tax advisor and attorney. The trial hinged on Rusch’s alleged preparation and filing of amended tax returns, including the reporting of a foreign bank account on Schedule B and FBARs.

Conspiracy and Withheld Evidence

The trial, marred by perjury, saw the government presenting a prior audit of the Belize credit card as a focal point. Rusch’s contradictory roles, including being Quiel’s attorney and lead witness for the government, added complexity. Crucially, the IRS withheld Quiel’s Internal Master File (IMF) during trial, containing evidence that would have contradicted the government’s narrative.

Quiel’s defense repeatedly sought access to his IMF file, but Judge Teilborg denied the requests, culminating in a guilty verdict on filing false tax returns for 2007 and 2008. The government’s refusal to release Quiel’s tax returns concealed the truth, perpetuating a flawed narrative that contributed to his conviction.

Civil Pursuit and New Co-Conspirators

Years later, a civil case has been brought against Quiel, seeking $2.1 million in fines associated with tax violations for the years previously determined by the court that Quiel owed nothing. Armed with his IMF file, Quiel exposes the government’s conspiracy and perjury, implicating Rusch, Bradley, and others, including the court, in a deceitful narrative. Yet, new government co-conspirators, Tijuhna Green, Charles Butler, and Matthew Uhalde, now spearhead the civil pursuit, using evidence and testimony now discredited.

As Quiel fights not just for innocence but against financial ruin, the resilience of these alleged conspirators raises questions about the pursuit of justice and the lengths to which they will go to maintain a false narrative.

Michael Quiel is highly commended for continuing his fight for justice, literally, at all costs. The government can make every attempt to twist the facts of Quiel’s case, but they can never change the truth that has been clearly established on the record – Michael Quiel owed NO taxes, and he did everything to follow the law, unlike his attorney!

Michael Quiel’s Battle to Show His Innocence Amid Government Conspiracy

Civil Attorneys Butler, Hubbert and Uhalde Become Co-Conspirators


The Feds and the Defendant’s Own Tax Attorney Partnered to Falsely Convict Him. Now, the IRS is Targeting this Honest Taxpayer Using the Same Dishonest Arguments.

Phoenix, AZ – In a case of wrongful conviction that just keeps giving, Michael Quiel is being attacked civilly for fines associated with his case. To push the fines in court, the government is using its previously conspired narrative that Mr. Quiel had filed certain tax documents in previous years – it’s an assertion that Quiel can now prove beyond all doubt never happened. Not only should the government’s civil case be thrown out, his conviction should be vacated.

IRS Agent Cheryl Bradley

IRS Agent Cheryl Bradley

In 2006, Arizona resident Michael Quiel was notified he was being audited for tax years 2000 to 2003. IRS Agent Cheryl Bradley was representing the IRS as the auditor. Early into the audit Bradley told Mr. Quiel that the audit was very specific regarding a corporate credit card Mr. Quiel previously used.

The credit card was issued by a Belize corporation that contracted with Mr. Quiel and was issued by a bank located in Belize. The credit card was issued for business expenses and was given to Mr. Quiel in 2000. In 2003 the card was returned, and the account was closed. Over that period of time there was roughly $220,000 charged on the card in expenses. Ms. Bradley was interested in the Belize credit card because the charges on the card were not listed on Mr. Quiel’s personal tax returns.

Christopher Rusch aka Christian Reeves

Christopher Rusch aka Christian Reeves

Not knowing what to do, Mr. Quiel searched the Internet for an attorney and found self-proclaimed offshore tax expert Christopher Rusch. After being retained by Quiel, Rusch began working directly with IRS agent Bradley.

From the period of January 2006 to June 2006, Rusch and Bradley negotiated a settlement. As conditioned from the settlement, it was required that Mr. Quiel add the $220,000 in charges that were on the card onto his personal tax returns for years 2000 to 2003. Rusch acted as tax preparer and amended Mr. Quiel’s tax returns for the years 2000 to 2003. It is important to recognize when a tax return is amended that only the pages that are amended are included and re-filed. The original return pages are not amended and are not included in the amended returns.

By June 2006, Mr. Quiel’s audit was complete. Rusch had amended the tax returns and all three parties Mr. Quiel, Rusch, and Bradley, signed off on a settlement agreement. Mr. Quiel was required to pay taxes and fines for the years 2000 to 2003. The taxes and fines were paid immediately. Years later in 2013, at Quiel’s criminal trial associated with a foreign bank account created by Christopher Rusch, Bradley testified Mr. Quiel did not want to pay the settled upon fines and required a payment plan.

On day three of the trial transcripts, Bradley responds to question’s asked by prosecutor Monica Edelstein:

Edelstein: Was payment due on the additional tax and penalties at this time?

Bradley: Yes.

Edelstein: Did Mr. Quiel pay at this time?

Bradley: No. They requested an installment agreement.

Edelstein: What is an installment agreement?

Bradley: It’s an agreement form where they agree to certain installments that are paid monthly to pay off their tax due.

According to several people associated with the case, Bradley’s testimony was absolute perjury and was designed to damage Mr. Quiel’s character in front of the jury. Mr. Quiel had in fact paid all taxes and fees immediately (Quiel notified Rusch it was being done). This can be confirmed by the returns in the IRS Internal Master File (IMF) described below, as well as the Internal Revenue Service stamped “received” checks all marked on the same day.

The Swiss Account

Shortly after the 2006 audit was complete, Rusch, the international tax expert, began soliciting his new client Mr. Quiel with many different types of new offshore ventures. One of the ventures Rusch sold to Mr. Quiel was to invest in a Swiss Bank owned and operated by Rusch. Rusch was going to operate the bank along with management, which was handpicked and hired by Rusch himself. Mr. Quiel invested millions and acquired 4% of Rusch’s Swiss Bank. According to Rusch, the 4% ownership of the Swiss Bank would not require reporting and was recommended by Rusch. This was explained in detail by Rusch in an e-mail explaining the exact way Mr. Quiel needed to report the investment on his taxes. Mr. Quiel did not question Rusch’s tax advice and followed the instructions exactly as Rusch instructed.

Rusch not only sold Mr. Quiel 4% of his Swiss Bank, he also represented him as counsel in the same venture. This is an ethical violation that would require a waiver that Rusch never obtained from Mr. Quiel.

In March of 2010, Mr. Quiel found out he was the target of an IRS and DOJ criminal investigation. The investigation was for Quiel’s involvement in corporate Swiss Bank accounts. Rusch set up, was sole signatory and was the majority shareholder of the corporation that titled the accounts. In March 2010, a grand jury was convened and over sixty of Mr. Quiel’s business investors were either called to testify or were interviewed. Mr. Quiel was being accused of conspiring to hide money offshore in Swiss Banks to avoid paying taxes, a charge he was later acquitted of. Rusch, the tax expert, bank operator and bank owner expert, initially represented Mr. Quiel in this criminal case which turned out to be an obvious conflict of interest.

The Swiss Bank turned out to be a major swindle. Rusch later admitted that he had not set up the bank properly in Switzerland. Rusch also admitted that none of this was Mr. Quiel’s fault. In a recorded meeting held in January of 2011, Rusch’s exact words were:

Rusch: To be honest, I wasn’t even clear if you had to file one until we were going back to the states, but he (Quiel) wouldn’t know that he needed to file one (FBAR) on UBS unless I told him.

Attorney: Okay.

Rusch: Because, as I’ve said, neither of them (Quiel, or his co-defendant) were interacting with the bank, or doing wires, or writing checks, which is how you would usually know that, hey, I’ve got a foreign bank account over which I need to disclose or not.

Attorney: And the reason you didn’t tell him to is that you had — you didn’t know that?

Rusch: Correct.

Attorney: And you’re still.. you’re still not convinced that he has to file them?

Rusch: Yeah.

In 2013, Mr. Quiel’s trial began. Five criminal charges were filed with the court. Filing false tax returns for 2007 and 2008, not filing Foreign Bank Account Reports (FBARs) for foreign bank accounts for 2007 and 2008 and the largest charge of conspiracy, which alone, carried a twenty-year prison sentence.

When the trial started, one of the first things that the government put at the forefront to the jury was the prior audit of having a foreign credit card in 2000 to 2003. The government used this to erroneously prove to the jury that Mr. Quiel had the knowledge to know to file the portion of his tax return Schedule B, Section III and File FBAR forms. Rusch, now lead witness for the government, was the PREPARER that filed these amended tax returns as previously stated. To be clear, at the time of Rusch’s testimony, he was Mr. Quiel’s Tax Attorney; Mr. Quiel’s Tax Preparer; Swiss bank operator of a bank Mr. Quiel’s owned 4% of, Mr. Quiel’s Criminal Attorney; and now LEAD WITNESS for the government against his own client, Michael Quiel.

According to expert sources, it is important to note that a credit card is NOT considered a bank account for foreign reporting purposes. When Rusch amended the tax returns in 2000 to 2003, Mr. Quiel was not required to check the box for a foreign bank account on Schedule B Section III nor was he required to file FBARs for those years.

The forms required to report a foreign bank account on the tax return are on Schedule B Section III, so when Rusch amended the tax returns for the unreported credit card, he was NOT required to check the box on Schedule B Section III or file an FBAR.

Judge Monica Edelstein

Monica Edelstein

In 2013, Rusch took the stand in Mr. Quiel’s criminal trial for the government and unbelievably testified against his client Mr. Quiel. Prosecuting attorney Monica Edelstein questioned Rusch on the stand. In order to prove Mr. Quiel’s willful intent, the government brought the prior audit of the Belize credit card income up to the jury. Then Prosecutor Monica Edelstein questioned Rusch about the prior audit in 2000 to 2003. Edelstein specifically questioned Rusch about when he prepared the amended 2000-2003 tax returns, specifically how he amended Schedule B Section III, and whether Rusch had filed FBAR forms. Rusch stated that he did prepare and file those forms, checked the box on Schedule B, Section III and filed FBARS.

On day eight of trial, here is Rusch‘s actual testimony:

Edelstein: “Did those amended returns reflect the existence of a foreign bank account on Schedule B as required?”

Rusch: “Yes, it did. I prepared them and signed them, sent them to Mr. Quiel for his signature, and he forwarded them on to the agent assigned to the case.”

Edelstein: “And were there any FBARs or reports of foreign bank accounts that were also disclosed to the auditor?”

Rusch: “Yes, they — yes.”

Edelstein: “And I guess by “disclosed,” did you prepare them?”

Rusch: “Yes.”

Edelstein: “And how did you prepare those FBARS?”

Rusch: “Based on the bank account statements received by Mr. Quiel I filled in the bank name, bank address, highest balance on the account, and then sent them to Mr. Quiel.”

Edelstein: “And was just the Belize account reflected on the FBAR?”

Rusch: “Yes, it was.”

At trial, IRS Agent Cheryl Bradley took the stand and also “gave perjured testimony” that her audit concluded that years 2000-2003 had the box checked on Schedule B, Section III and also confirmed FBARs were filed for those tax years.

At this point it would seem like Mr. Quiel’s defense attorney would have easily uncovered this perjured testimony with the 2000-2003 tax forms showing the box was NOT CHECKED and that FBARs were not filed, but the evidence was purposely hidden from the jury. You see the IRS/DOJ refused to release Quiel’s 2000-2003 tax returns to create their perfect narrative for conviction. All the while, the truth was all contained in Mr. Quiel’s IRS IMF and the defense never got to see it.

It is important to explain what an IRS Internal Master File is. An IMF is a file held on each taxpayer that holds all information on that taxpayer and the tax returns and forms that they file. If Mr. Quiel would have had access to his IMF file, it would have been easy to prove the obvious lie that Rusch, Bradley and Edelstein where concocting.

Mr. Quiel’s IMF file containing all the tax forms from 2000 to 2003, which were requested by Mr. Quiel’s defense counsel PRIOR to trial, were all withheld. The government simply refused to comply. During trial Mr. Quiel requested his IMF file be entered into evidence. Federal Judge James A. Teilborg denied Mr. Quiel’s access to his file but allowed the government to extract one page of the file and introduce it as damning evidence against Mr. Quiel. Mr. Quiel’s defense attorney objected but Judge Teilborg would not uphold the objection. For the second time, on day eight of trial, Mr. Quiel’s defense attorney requested Judge Teilborg compel the government to give the Defense access to Mr. Quiel’s IMF file. Again, Mr. Quiel was denied access.

What is amazing is that the criminal rules in federal court say that the defendant should have access to 100% of any information that assists in an accused person’s defense. In this case, Prosecutor Edelstein and Judge Teilborg purposely withheld the IMF file that contained the information that would incriminate Rusch and Bradley and exonerate Mr. Quiel.

The result of the jury never seeing Quiel’s IMF was a guilty verdict on the charge of not filing Foreign Bank Account Reports (FBARs) for foreign bank accounts for 2007 and 2008. Quiel was found innocent on all the other charges – where he was able to provide all his evidence.

For many years after the trial, Mr. Quiel tried to obtain his IMF file. Mr. Quiel sent many Freedom of Information Act (FOIA) requests. All FOIA requests were ignored or denied. Mr. Quiel even filed another post-conviction motion and requested Judge Teilborg compel the IRS to deliver Mr. Quiel’s IMF file and again Teilborg denied the motion.

Years later, the criminal case concluded, and all criminal appeals were finalized by 2020. The government has now brought a Civil case against Mr. Quiel. The DOJ/IRS wasn’t satisfied with falsely convicting Quiel they now want to destroy Mr. Quiel financially.

Thanks to Mr. Quiel’s tenacious civil attorney he was finally able to obtain a copy of his IMF file in March of 2020. Within the file was the proof that Edelstein, Rusch and Bradley had all conspired to concoct the testimony of lies that Mr. Quiel knew how to file Schedule B Section III and an FBAR form.

The tax forms from the audit in 2000 to 2003 that Rusch prepared, and Bradley audited didNOThave the box checked on Schedule B, Section III nor did they include the FBARs that Rusch and Bradley both testified existed – ethical people consider this perjury.

Judge James Teilborg

Judge James Teilborg

US District Judge Teilborg is complicit in this conspiracy for the pure fact that he denied Mr. Quiel access to his IMF file during trial. Judge Teilborg had an opportunity to produce it after trial when it was requested but he denied Mr. Quiel all access to the evidence that would have exonerated him.

Judge Teilborg’s final order issued September 14th, 2018, states the following:

“Petitioner fails to adequately justify why he could not have learned that the IRS refused to turn over this information prior to his appeal. His conclusion that he could not have learned of this information, because “IRS Criminal Investigations” was blocking his access to the FBARs, misses the mark. If he had asked for the FBARs prior to appeal, and had received them, then he would have evidence that they do exist, and would have no basis to claim that Rusch and Bradley perjured themselves.”

Mr. Quiel requested his IMF file prior to trial, during trial (it is in the transcript), and after trial. Again, US District Judge Teilborg had an opportunity to produce it during and after trial when it was requested but again and again he denied Mr. Quiel all access to this crucial exculpatory evidence.

With this indisputable evidence that the government hid the IMF file which contained the lack of FBAR’s, these co-conspirators all continue their careers while Mr. Quiel continues to fight. Mr. Quiel was sent to prison for 10 months and has spent millions of dollars for his defense and is now facing civil fines and penalties in the amount of $2.1 million for a FBAR fine.

Three New Co-Conspirators, Butler, Hubbert and Uhalde, Attack Quiel Civilly

David Hubbert Acting U.S. Assistant Attorney General

David Hubbert
Acting U.S. Assistant Attorney General

David Hubbert Acting US Assistant Attorney General, Charles Butler U.S Department of Justice Trial Attorney and Matthew Uhalde U.S. Department of Justice Trial Attorney are now coming after Quiel in civil court to collect the government’s FBAR fine of $2.1 Million.

Charles Butler U.S. Department of Justice Trial Attorney

Charles Butler
U.S. DOJ Trial Attorney

Butler, Hubbert and Uhalde are attempting to use the exact same evidence that was lied about in 2013. The only difference is Mr. Quiel has his IMF file to prove his innocence. These new conspirators at the IRS DOJ surely know that their case is based on the same lies that got Quiel convicted in the first place. Butler, Hubbert and Uhalde are EXPERTS and know the tax forms and how Edlestein, Rusch and Bradley “perjured themselves” as they can now look at the evidence that the FBARS do not exist and the boxes on the tax forms were not checked, which completely exonerates Quiel and indicts Rusch, Edelstein, Bradley and deservedly Judge Teilborg himself. All three have complete access to the transcript from the 2013 trial, they have access to the IMF file and now know that Judge Teilborg purposely and willfully assisted the IRS/DOJ in the conspiracy of hiding the evidence.

Matthew Uhalde USDOJ Tax Division Trial Lawyer

Matthew Uhalde
U.S. DOJ Trial Attorney

Remember, the jury found Quiel INNOCENT of conspiracy at trial.

Any prudent person must easily recognize the government does not care about the facts. It will be interesting to see how the government will create new evidence and lies in an attempt to destroy Mr. Quiel financially. They will probably create a bunch of procedural, confusing attorney-language like Judge Teilborg did in order to bury his own lies.


Editor’s Note: At the end of the day, Michael Quiel was acquitted on all criminal charges except the false charge of not filing Foreign Bank Account Reports (FBARs) for foreign bank accounts for 2007 and 2008. It is now up to newly appointed US Attorney Gary Restaino to serve justice…

Anyone with information on Christian Reeves (the alias for Christopher Rusch) or any of his co-conspirators listed above should call the US~Observer at 541-474-7885 or send email to

Civil Attorneys Butler, Hubbert and Uhalde Become Co-Conspirators

Becoming a Judge by Convicting the Innocent?

Becoming a Judge by Convicting the Innocent?

Meet the former Assistant United States Attorney (AUSA) Monica Edelstein. Michael Quiel considered Edelstein the most dangerous type of AUSA. As the prosecutor of his criminal charges, Quiel maintains she created evidence, presented that false evidence to a jury, and mislead the jury all the way to his false conviction. Now that she has become Judge Monica Edelstein, he says he fears for people standing before her. Arizona Governor Doug Ducey must have thought Edelstein would be “tough on crime” when he gave her a judgeship in the Maricopa County Superior Court, in 2020. I mean, who wouldn’t. Here is an attorney whose record clearly shows she is a powerhouse. But just what do those conviction numbers represent? In at least Michael Quiel’s conviction, an innocent person who was railroaded with a manufactured, false narrative – that Quiel believes she helped craft – to deceive the jury into supplying a guilty verdict.

IRS Relies on Fraudulent Evidence to Collect Fines and Taxes

IRS Relies on Fraudulent Evidence to Collect Fines and Taxes

Quiel and Kerr’s false conviction in 2013 was for the crime of willfully filing false tax returns; Kerr was also found guilty of failure to file Foreign Bank Account Report (FBAR) forms. In utterly every case of tax fraud, the defendant owes a tax debt. However, at Quiel and Kerr’s sentencing hearing, US Federal Judge Teilborg ruled that the Government failed to prove any tax due, stating, “…the Government has failed to carry its burden of proof by a preponderance of the evidence, much less by clear and convincing evidence, that the tax loss exceeds zero.”

Chris Rusch aka Christian Reeves Continues Crimes

IRS and US~Attorney Turn Blind Eye to Christian Reeves’ Wrongdoing

San Diego, CA – The US~Observer began investigating the false prosecution of successful Arizona business investor Michael Quiel in November of 2018. Our in-depth investigation led to the publishing of “Attorney Christopher Rusch, aka Christian Reeves, Turned IRS Informant.”

Rusch had been Quiel’s tax attorney. Eventually Rusch ran a scam on Quiel and in doing so implicated Quiel in tax violations which became criminal charges. Rusch then flagrantly lied on the witness stand when he testified against his client – Quiel. It was after Quiel’s trial that Rusch changed his name to Christian Reeves in order to continue his scams on others, unobstructed by his past, and perhaps promoted by his government handlers.

Christopher Rusch aka Christian Reeves

Resulting from our publication, which was disseminated world-wide, we received numerous calls to-date regarding Christopher Rusch aka Christian Reeves (Rusch/Reeves) and his continued criminal activities. One recent case involved a California businessman who had contracted with Reeves through Reeves’ company, Premier Offshore Inc., to provide him with an offshore trust for asset protection. We have decided to withhold the name of this victim of Reeves. We will refer to him in this article as “John”.

Rusch/Reeves Latest Victim

On December 23, 2019, John contacted Christian Reeves to set up his offshore trust for asset protection with Reeves’ Premier Offshore Inc. John had been intending to purchase property in Mexico and wanted to minimize his liabilities by setting it up in an offshore trust. When John first spoke with Reeves, he was not aware at the time that Reeves was a felon and had been disbarred as an attorney under his given name Christopher Rusch.

Initially, Reeves told John that the cost for setting up a trust with an offshore bank account would be $12,400.00. Half of the fee would be due up-front and the remainder due when the Trust and Bank account were set up and complete. Reeves told John the process would only take three weeks to complete. John complied and wired him $6,200.00 to start the process on December 26th, 2019.

After filling out numerous applications and forms, and sending bank documents and copies of his passport and his beneficiaries’ passport, more than three months had passed. John kept contacting Reeves, attempting to push the process along. Reeves in turn just kept stringing him along.

Then on February 28th, 2020, Reeves informed John that the trust was accepted. The next day Reeves sent John the Trust Deed to fill out and send back to his office – which had moved to Tijuana, Mexico from Carlsbad, CA. This put up a red flag in the back of John’s mind, especially when Reeves asked John to send him the remaining $6,200.00, which wasn’t due until completion of the trust, and the trust was not complete. The deed had not been sent to the fiduciary in the Cook Islands – ORA Fiduciary – that Reeves was supposedly using to provide the diligence, approve and register the trust.

At that point in time, John had nothing but Reeves’ verbal guarantee that his application was accepted. So, John decided to hold off from sending him any additional funds.

Two weeks passed after sending Reeves the Signed Trust Deed and filled-out application documents for Capital Security Bank, also located in the Cook Islands, and there was no communication from Reeves. Nor was there a response as to whether the bank had approved John’s application or not. After another week passed with no response, John took it upon himself to contact Capital Security Bank. They informed John that most of the documents Reeves had sent to them were incorrectly filled-out and would need to be corrected. They also wanted to see the proof of a registered Cook Island trust. So, John contacted ORA Fiduciary and communicated with a representative, Ms. Teria Boaza. Ms. Boaza informed John that they never received the deed from Reeves, and they never received payment for the invoice for services rendered by them in regard to the diligence and processing they did on John’s trust. John asked Ms. Boaza if her firm had ever worked with Mr. Reeves before and she confirmed this was the first time that they had.

At this juncture, John became genuinely concerned. He began to look through some of the documents that Reeves had sent to him early on. John noticed that the initial draft of the Trust Deed did not have ORA Fiduciary listed, but a comparable firm located in New Zealand, SouthPac Group. John called them and asked if they had any information on Premier Offshore or its sole operator, Christian Reeves. SouthPac Group representatives informed John that Christian Reeves was really Christopher Rusch, and that he had been blacklisted by their firm for fraud on other trust applicants.

After doing further research on the internet regarding Rusch/Reeves, John found fraudulent activities in the past perpetrated by Rusch/Reeves on other unsuspecting people.

John then reached out to Reeves and asked for his money back – no response. Then, he informed Reeves that he was going to report him to the FBI. Finally, he replied – faster than he ever had before – throwing out several excuses as to why he hadn’t responded immediately. Reeves informed John the Trust was complete and John needed to compensate him with the rest of the money before he would send ORA Fiduciary the signed copy of the deed. When John asked why Reeves hadn’t paid them their fees, he said he does that after getting the remaining fees due and reminded John that he hadn’t paid that yet. When John asked him about the bank account not being approved, Reeves said that was in process and would be finished once he received the remainder of his fees from John. It was amazing to John how everything was contingent upon his paying Reeves more money. However, this is not what Reeves and John had initially agreed upon. For extra measure, Reeves also threw-in the lame excuse that the COVID – 19 lock-down had kept him from contacting John – simply another lie from a very crooked Rusch/Reeves.

John, finally having had enough, reported Reeves to the FBI on April 7, 2020. He hasn’t had any response from them to date.

Rusch/Reeves owes John $6,200.00 and the US~Observer will pursue Reeves until John is paid back in-full, plus any additional funds for all of the measures that John has been forced to take due to Reeves’ obvious Fraud. We will also pursue this criminal until the false criminal conviction of Michael Quiel is vacated and totally expunged.

Christopher Rusch aka Christian Reeves was in the custody of the federal government prior to Michael Quiel’s trial. The deal he cut to receive favored treatment included future get-out-of-jail-free cards. It was this simple; become a snitch for us, commit perjury in order to allow us to get a conviction against Quiel and we will give you your passport back as soon as you are released from your very short prison term and you can immediately travel out of country and scam innocent people at will.

Had the Department of Justice (DOJ) and the Internal Revenue Service (IRS) actually been seeking justice during that case, they would have treated the evidence for what it was; Rusch, a con man posing as an attorney, financially raping his client and setting him up for the fall. Instead, the DOJ and IRS conspired to commit fraud upon the court and much more. Had they pursued justice they would have kept an untold amount of people from getting scammed, including John, and even more importantly the court.

At this juncture it would be extremely wise for US Attorney Michael Bailey to instruct the IRS agent and the Assistant US Attorney involved in the Quiel case to sit down, discuss the Quiel case and then make the decision to vacate his criminal conviction in the interest of justice. Bailey should also instruct the FBI to conduct a thorough investigation into the recent case involving Reeves’ crimes against John – they can contact the US~Observer to obtain John’s real name and his contact information. Anything short of these actions and the US~Observer will turn all of the individuals involved into household names, not only in Phoenix, Arizona but throughout the country.

Have you or anyone you know been scammed by Christopher Rusch or Christian Reeves? We want to know. Call Edward Snook at 541-474-7885 or email him at

This article was written by Edward Snook, Editor-in-Chief of the US~Observer.


IRS Arrests Quiel on the golf course.


Clinton “Killing Machine” Destroyed Phoenix Man

This is the third in a series of articles focusing on the false conviction of Michael Quiel.

By Ron Lee


The Internet is rife with stories of the Clinton Body Count (CBC). It’s a list of Clinton associates that met untimely deaths, as well as notable figures whose deaths provided some sort of benefit to the Clintons. Most recently, Jeffrey Epstein’s death has been attributed the the CBC. While officially ruled a suicide, other medical examiners suggest the physical evidence proves Epstein was murdered. With potential revelations of Bill Clinton’s relationship with Epstein about to emerge, Clinton seemingly did benefit greatly from Epstein’s death. What isn’t talked about are the potentially untold numbers of individuals whose lives weren’t cut short but have been destroyed, nonetheless, at the direction of the Clintons. In the case of Michael Quiel, who got swept up in Secretary of State Hillary Clinton’s bid to help Swiss bank UBS with a problem they were having with the IRS, Quiel was offered-up among 4,449 other U.S. Citizens as someone who “could have been avoiding taxes.”

The truth of the matter was, Quiel wasn’t avoiding taxes – he actually had a $1.4-million credit with the IRS. However, that didn’t stop an overzealous Department of Justice (DOJ) who took the IRS’s imaginary case against Quiel through to conviction. You see, the conviction was bought and paid for by UBS to the Clintons to keep the bank’s big account holders secret and to keep the bank from losing out on Billions in investment.

A July 30, 2015 report by Wall Street Journal (WSJ):

“A few weeks after Hillary Clinton was sworn in as secretary of state in early 2009, she was summoned to Geneva by her Swiss counterpart to discuss an urgent matter. The Internal Revenue Service was suing UBS AG to get the identities of Americans with secret accounts.

“If the case proceeded, Switzerland’s largest bank would face an impossible choice: Violate Swiss secrecy laws by handing over the names, or refuse and face criminal charges in U.S. federal court. Within months, Mrs. Clinton announced a tentative legal settlement—an unusual intervention by the top U.S. diplomat. UBS ultimately turned over information on 4,450 accounts, a fraction of the 52,000 sought by the IRS.”

According to Michael Quiel in his new book Rigged, “When that small list of names—which included mine—was turned over to the United States, the pressure was on to make those convictions stick. The government needed to get a lot of bang for its buck, so those names went straight to the DOJ, which operates under a presumption of criminality. I believe there was a mandate to get a conviction in my case, not to learn the truth.”

As reported by the IRS, only 57 people were ever indicted and 49 were convicted out of the thousands of accounts that were disclosed.

So, what did the Clintons receive for the offering of these parties to the altar of perceived justice?

Again, from the WSJ article:

“Total donations by UBS to the Clinton Foundation grew from less than $60,000 through 2008 to a cumulative total of about $600,000 by the end of 2014, according to the foundation and the bank. The bank also joined the Clinton Foundation to launch entrepreneurship and inner-city loan programs, through which it lent $32 million. And it paid former president Bill Clinton $1.5 million to participate in a series of question-and-answer sessions with UBS Wealth Management Chief Executive Bob McCann, making UBS his biggest single corporate source of speech income disclosed since he left the White House.”

That intense pressure to make the charges stick, which Quiel discusses in his book, must have come straight from Hillary Clinton’s state department – to show the public they were making an effort to thwart these “abusive tax-avoidance schemes” and to live up to her obligations to handle the situation.

As we outlined in the first of our series of articles focusing on the false conviction of Michael Quiel, Fraud on the Court Through Prosecutorial Misconduct, something had to make prosecutors commit fraud on the court to get their conviction, as the facts alone in Michael Quiel’s case sure wouldn’t have swayed a jury to find him guilty.

In Rigged, Quiel points out the fact that he was found innocent of several of the charges and only found guilty on the two charges where the, once alleged and recently proven, fraud on the court had been most focused. It is a significant reminder that justice isn’t a product of the judicial system.

The pain and suffering Michael Quiel and his family have endured as a result of this false conviction, shows that while he didn’t lose his life, the Clinton Body Count should include the innocent who were decimated by this wrongful conviction – all so that the Clintons could prosper. Perhaps then, the Clintons would be exposed for the pay-for-performance political crooks they have always been.


Attorney Turned IRS Informant

Have you or someone you know done business with Christian Reeves
(also known as Chris Reeves; aka Christopher Rusch; aka Chris Rusch)?
Have you been indicted after dealing with him? Have you been cheated
out of your finances as a result of investing with him, or at his direction?

Call the US~Observer at 541-474-7885 if you have any information about
Mr. Christopher Rusch / Christian Reeves.

Attorney Rusch turns on clients, Gov’t fails to prove tax due

Have you or someone you know done business with Christian Reeves, also known as Christopher Rusch? If so, you should probably read this article. Michael Quiel wishes he’d been warned.


Fraud on the Court Through Prosecutorial Misconduct

This is the first in a series of articles focusing on the false conviction of Michael Quiel.

By Ron Lee


Michael Quiel was convicted of tax crimes on April 11, 2013. He even served a federal prison sentence. The thing is – and it’s a big thing – he was innocent and he didn’t get a fair trial. When he sat in front of Judge James Teilborg at the Sandra Day O’Connor Federal Courthouse in Phoenix, Arizona, the facts were concealed, even created. This amounted to fraud on the court, and it was perpetrated by IRS agent Cheryl Bradley, Quiel’s former attorney Christopher Rusch and federal prosecutor Monica Edelstein. This fraud was designed to do one thing, convict Michael Quiel for crimes he did not commit.

The made-up narrative the trio concocted was of a man – Quiel – who had knowledge of filing certain IRS documents. Both Rusch and Bradley testified that Quiel had filed those documents previously but then didn’t file them on certain years in what they would describe as “an attempt to hide his tax crimes.”

Now, years later, Michael Quiel was able to attain his IRS master file through Freedom of Information Act (FOIA) requests. The file shows exactly what he had maintained all along; he hadn’t filed those documents on the years Rusch and Bradley testified he had.

In fact, Rusch had been Quiel’s tax attorney and was responsible for Quiel’s taxes being filed. If Rusch knew Quiel hadn’t filed those documents, why did he testify he had? The same can be asked of Cheryl Bradley. If the IRS file says Quiel didn’t file them, why would this IRS agent lie and say Quiel had? Let’s not forget that it was Prosecutor Edelstein who directed and elicited the testimony of both these “witnesses”.

Since the IRS was able to withhold the master file for so long – thanks in large part to Judge Teilborg who didn’t allow for it to be produced at trial thereby playing a large role in the fraud in his courtroom – there was no other evidence to prove Quiel’s innocence of these charges. That alone is the answer to the questions above. They were able to lie in court, have it go unchallenged and ultimately believed by the jury, because they were able to keep Quiel from getting the proof he needed to refute their claims.

Because of their fraud, Michael Quiel’s family was almost destroyed. He and his wife suffer PTSD. They all lost faith in the United States justice system. For Quiel himself, he lost his freedom for ten months, his business he had spent years building, much of his wealth he had worked hard to attain, and most detrimental, he lost his reputation – something he continues to fight to win back. All for what? So some prosecutor could build their own reputation by taking him down for something he didn’t do?

The story is a deep one, and an interesting read as outlined in Michael Quiel’s book, Rigged, due out in the first quarter of 2020. All profits from the sale of his book will be donated to benefit innocent victims of false charges and prosecution. Prosecutorial misconduct is real on all levels of government. Don’t believe the system if they tell you otherwise. With an overwhelming tone, that if it can happen to him, it can happen to you, the book shows just how far government will go to convict you if they want you to be guilty – not if you are.

For all the innocent victims of false prosecution out there, Michael Quiel has one thing to say, “keep up the good fight. I know I will.”

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