Frank R. Wallace
|Frank R. Wallace|
|Died||January 26, 2006|
|Education||University of Iowa (doctorate)|
|Organization||Integrated Management Associates|
|Known for||Social and political writer, philosopher, mail-order entrepreneur|
Frank R. Wallace (1932–2006), born Wallace Ward, was an American author, publisher and mail-order magnate. He is known as the originator of the philosophy of Neo-Tech (also referred to as "Neotech" or "Neothink"). He was convicted of income tax evasion in 1997.
Education and career
Wallace Ward graduated from Colby College in 1954. In 1957 he earned his doctorate in Inorganic and Analytical Chemistry from the State University of Iowa. He then worked for nine years as a research chemist for DuPont. He then turned to philosophy and started I & O Publishing in 1968 and served as president, publisher, and editor, writing books and articles under various pen names. Several of his early books (circa 1968-1983) were about how to win at poker. 
Wallace owned the Integrated Management Associates publishing company, a spin-off of I & O that publishes books and articles by various writers (including himself) concerning Neo-Tech.
Australian Fair Trading Minister Margaret Keech criticized Neo-Tech as a group of "con-artists", for claiming to select "a small handful of 'special' individuals" to receive "secret wisdom of ages", and then asking the individuals to pay money to obtain these "secrets". Tony Levene of The Guardian noted the company was the subject of a 2000 ruling by the Advertising Standards Authority of the UK, in which the Authority claimed Neo-Tech had "not provided evidence, other than anecdotal, to show the guaranteed earnings, improvements to health, and other benefits ... had been, or could be, attained".
Comic book author Alan Grant wrote a four-part Anarky miniseries in 1997, and an eight-part ongoing series in 1999, for DC Comics based on Wallace's Neo-Tech philosophy. Grant explained: "I felt he [Anarky] was the perfect character [to express the Neo-Tech philosophy] because he's human, he has no special powers, the only power he's got is the power of his own rational consciousness." Illustrator and Anarky co-creator Norm Breyfogle viewed Neo-Tech as a "modernized" interpretation of Objectivism.
The honesty oath
On March 29, 1990, Wallace was indicted on three counts of tax evasion under 26 U.S.C. § 7201 and three counts of willful failure to timely file Federal income tax returns or pay taxes under 26 U.S.C. § 7203. At his trial, Wallace filed a “Motion to Challenge the Oath.” He proposed an alternative oath written by him, to be used before testifying. His alternative oath was to be worded as follows: “Do you affirm to speak with fully integrated Honesty, only with fully integrated Honesty and nothing but fully integrated Honesty?” The court denied Ward’s request, stating that the standard oath “which has been administered in courts of law throughout the United States [ . . . ] should not be required to give way to the defendant’s idiosyncratic distinctions between truth and honesty.” The court would not allow Ward to testify in his defense unless he took the standard oath.
Ward made an opening statement at the trial, and cross-examined government witnesses. He also offered a compromise whereby he would take both the standard oath and his own oath, and the court denied that request. Ward presented no witnesses on his own behalf, and did not testify himself. He was convicted on all charges. The United States Court of Appeals for the Ninth Circuit reversed Ward’s conviction, stating that his belief was apparently sincere, and that his sincere belief was protected by the First Amendment to the United States Constitution. The Ninth Circuit Court of Appeals quoted from the Fourth Circuit opinion in the case of United States v. Looper to the effect that “[a]ll the common law requires is a form or statement which impresses upon the mind and conscience of a witness the necessity for telling the truth. Thus, defendant’s privilege to testify may not be denied him solely because he would not accede to a form of oath or affirmation not required by the common law”.
Ward was allowed to use his own oath in a re-trial. At the re-trial, on December 2, 1993, Ward was convicted in connection with tax evasion on combined personal income of over $438,000 for years 1983, 1984, and 1985, and combined income of over $614,000 for his company (I&O Publishing) for those years, and he was sent to prison. Ward’s challenges to the imposition of civil tax fraud penalties were rejected.
- Daily News of Los Angeles (August 20, 1992). "Tax-Evasion Conviction Reversed"; accessed February 13, 2014.
- See generally I&O Publishing Co. v. Commissioner, 131 F.3d 1314, 98-1 U.S. Tax Cas. (CCH) paragr. 50,115 (9th Cir. 1997).
- Colby Magazine, Summer 2006, Vol 95, No 2
- Wallace, Frank (1980). A guaranteed income for life by using the advanced concepts of poker. Amazon.com: Warner Books. p. 359. ISBN 978-0446974554.
- (2005). 'Mystical' letter scam warning. The Age Online; accessed February 13, 2014.
- Levene, Tony (2005). Capital Letters: Secret society rubbish is fit only for the bin. The Guardian; accessed February 13, 2014.
- From Objectivism to Neo-Tech and Back. Article written in critical key, but with a long explanation of Neo-Tech philosophy; accessed February 13, 2014.
- "Holy Penis Collapsor Batman! DC Publishes The First Zonpower Comic Book!?!?!". gocomics.com. Accessed February 18, 1998
- Best, Daniel (2003). "Norm Breyfogle @ Adelaide Comics and Books". Adelaide Comics and Books. ACAB Publishing. Retrieved 2007-01-24.
- United States v. Ward, 989 F.2d 1015 (9th Cir. 1992).
- 419 F.2d 1405, 1407 (4th Cir. 1969).
- Ward v. Commissioner, 69 T.C.M. (CCH) 3025, Dec. 50,721(M), 1995-286 (1995), aff’d sub nom. I&O Publishing Co. v. Commissioner, 131 F.3d 1314, 98-1 U.S. Tax Cas. (CCH) paragr. 50,115 (9th Cir. 1997).
- Henderson man accident victim, Las Vegas Review-Journal, January 28, 2006.
|Wikiquote has a collection of quotations related to: Frank R. Wallace|
- Dr. Frank R. Wallace.com, published by Delarosa Neo-Tech LLC.