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Sailor, Mariners, seafarers and to whom it may concern. Cosco Busan Pilot Charged

March 20th, 2008 · Comments


Sailor, Mariners, seafarers and to whom it may concern

by Captain John Denham

The Department of Justice has submitted “information relative to a criminal action ” in U.S. District Court in San Francisco, California; an accusation against a mariner for violating The Clean Water Act and The Migratory Bird Treaty Act. As a criminal case it will be processed not in Admiralty, but in criminal court, where there is a more relaxed and lesser general acceptance for technical qualification and terminology. The urgency in this priority matter may be a limitation in the Statutes or they are not very busy at DOJ. However it should be noted this an accusation for violating two acts, not an allision between a ship and a fixed object. Shaft alley lawyers, don your caps and peruse.

The defendant, JOHN JOSEPH COTA, did negligently (failed to act as a reasonable person might do in similar circumstances) cause (personally did) the discharge of oil in such quantities as may be harmful from a vessel, the M/V Cosco Busan, into and upon the navigable waters of the United States, without a permit. (Can one discharge oil with a permit?) Specifically, on or about November 7, 2007, Defendant Cota, while piloting the M/V Cosco Busan,(it has not been proven that at the time he was directing the navigation and movement of the vessel) caused approximately 58,000 gallons of heavy fuel oil to be discharged from the vessel into San Francisco Bay by acting in a negligent manner,(Supra) that included the following: (a) failing to pilot a collision free course (Supra; made it safely from Oakland to buoy #1); (b) failing to adequately review with the Captain and crew (all of them?) of the M/V Cosco Busan prior to departure the official navigational charts of the proposed course, (only one route out of Oakland) the location of the San Francisco Bay aids to navigation,( not reported as yet; only 18 aids not including bridge) and the operation of the vessel’s navigational equipment; (c) departing port in heavy fog ( term has no professional meaning: although reported as .1 mile) and then failing to proceed at a safe speed (too may variables and special circumstances involved) during the voyage despite limited visibility; (d) then failing to use the vessel’s radar (operational ability unresolved) while making the final approach to the Bay Bridge; (e) failing to use positional fixes during the voyage; and (f) failing to verify the vessel’s position vis-a-vis other established and recognized aids to navigation throughout the voyage. 33CFR164.11 “The owner master or person in charge shall ensure that: (a) the wheelhouse is constantly manned by persons who: (2)Fix the vessel’s position.”

All alleged in violation of Title 33, United States Code, Sections 1319(c)(1)(A) and 1321(b)(3), a Class A misdemeanor. Reviewing the above it is obvious that owners, masters and person in charge of vessels should make all employees aware of the possibility of enforcement by government of these acts, The media has correctly expressed, “they intend to make examples.” The courts, including those selected as jurors , under instruction, will expect a high professional standard of performance of licensed and documented mariners, seafarers and private boaters. It is possible with a proper defense, one may escape penalty, but the experience is devastating and costly.

This article was written by Captain John Denham, a veteran of 66 years maritime experience in seamanship, ship handling, navigation, piloting, and education. He is also author of The Assistant and DD 891.

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The following is the documented federal charges against Cosco Busan pilot John Cota. [Continue Reading →]

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Mariner Tax Deduction “Kapp-sized” By IRS

September 15th, 2007 · Comments

DOJ Martin Kapp Letterhead

I was recently reading Robert Greene’s; The 48 Laws of Power and took a few tips from it but more often than not I break them. Today’s infraction is listed under Law 24 “Never Be the Bearer of Bad News”

The Ruling

U.S. District Court Ruling; United States V Martin A Kapp:

  • Judgment is entered against Defendant Martin Kapp
  • The United States may recover its costs
  • Defendant and his agent… are enjoined from preparing tax returns…(2 page list)
  • Within 21 days of this Order Defendant shall provide a list of all persons or entities for whom he prepared returns (any portion of a return, amended returns, or refund claims)… This list is to cover materials that were prepared at any time from January 1, 2000 to present… Defendant must state name, contact information, social security number or employer id number and tax period for which the returns … relate.
  • This is a difficult pill to swallow and a source of much debate within the maritime community. I have yet to sign aboard a ship, attend a training class or participate in any gathering of U.S. mariners where this topic was not discussed… or debated.

    While my wife and I personally used Kapp’s services only once, our first full year after the academy, we missed the January 1st judgment date by a matter of months. We thus have a vested interest in this decision so expect full coverage including answers, interviews and insight here on gCaptain in the coming months.

    The Good News

    We are not tax experts but it seems that the Judge upheld all parts of the “Mariner’s Deduction” except for meal expenses taken while aboard ship, so penalties should be somewhat limited. Apparently the DOJ had the same question that sparks the most debate among mariners; “How can you deduct the food you eat that the company pays for?

    The Reason

    According to the complaint, Kapp has taught college-level tax and accounting classes…

    The IRS recently listed return-prepared fraud as part of its 2006 list of the “Dirty Dozen” tax scams which is posted HERE . Since 2001, the Justice Department has sought and obtained injunctions against more than 160 tax-return preparers and tax-fraud promoters. ref

    Here is the basic info:

    Have you been Kappsized? Enter a comment below or contact us [details in sidebar | contact form] with the questions you’d like answered. All future Kappsized articles will be filed HERE so check back often.

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