a)

H. Jack Mizell (Haywood Jackson Mizell)
October 8, 2019
Shelley Broadcasting Co., Inc.
a)
4518 Woodledge Drive
Montgomery’, AL 36109
Certified Mail 7018 3090 0001 9985 3533
Return Receipt 9590 9402 4949 9063 7990 70
FEDERAL COMMUNICATIONS COMMISSION
44 12 Street, SW
Washington, DC 20554
ATTN: Michelle M. Carey, Chief Media Bureau, Mark Stephens Managing Director
Re: WGEA(AM), Geneva, AL
Revocation Order
FRN: Nos. BL-4950
Facility ID No. 60100
BR-201 1 1212AHG
Dear Michelle M. Carey and Mark Stephens,
This letter is to confirm the receipt of the unsigned Revocation Order. I am confused
as to my duty.
“It is not the function of our Government: to keel) the citizen from falling into
error, it is the function of the citizen to keep the Government from falling into
error.” Anwrican Gorninurncatwns Assoez½tin v Douds, 339 U.S. 332, 442
(1950).
The revocation order language is misleading. The US Treasury refund is payable
to SBC not individually or to my wife. The FCC fees are to be paid by the US
Treasury refund, not by the flesh and blood individual who owes no fees. US
Treasury Official Nina M. McCraw signed her report to the court that certified
the outstanding refund amount ($135,516.40) that is yet unpaid. SBC sought no
waiver. The SBC fees are paid by the US Treasury refund even though not one
of the FCC personnel has credited the fees as collected and credited to SBC’s
account.
The revocation order as unsigned has no basis in fact. There can be no showing
of compelling and extraordinary circumstances that outweigh the public interest
in recouping the Commission’s regulatory costs. The overpayment that generated
the US Treasury refund is the method for payment of fees and is said method
well within FCC rules that allow refunds to recoup regulatory fees.
Please correct the error.
Federal Judge Gordon did not believe, as competent evidence, the government
attorneys’ unsworn, and unverified statements and Judge Gordon insisted on
1

c

certified treasury accounting because of the reliability of good faith and credit of
the US Government. The government attorney told Judge Gordon that no
additional information was needed, and that the treasury would execute the
findings given by the fact witnesses found in the US Treasury report. The FCC
has not. In fact, the government collection agency later declared called the
McCraw report to be frivolous. That agency’s Secretary can impose fines on any
citizen it finds to have filed a frivolous form.
It is my duty to support documented truth and to keep the Government from
falling into error.
From FCC unsigned Revocation Order:
“SBC has not provided any proof that payment has been made, nor has it
denied that the fees are owed or are applicable. Instead, SBC seems to be
arguing that it is financially unable to pay the delinquent fees until the
Internal Revenue Service issues the refund SBC’s president believes he
and his wife are owed. While not expressly framed as such, we will
therefore treat the Response as a request for waiver and/or deferral of fees
based on financial hardship.
The Commission recognizes that in certain instances, payment of a fee
8.
may impose an undue financial hardship upon a licensee, and the fee may
be waived, reduced or deferred upon a showing of good cause and a finding
that the public interest will be served thereby. The Commission has
narrowly interpreted its waiver authority to require a showing of
compelling and extraordinary circumstances that outweigh the public
interest in recouping the Commission’s regulatory costs. The required
showing of financial hardship is more than mere allegations of financial
hardship, standing alone. Rather, as the Commission has held, “it is
incumbent upon each regulatee to fully document its financial position
and show that it lacks sufficient funds to pay the regulatory fee and to
maintain its service to the public.” Relevant financial documents a
licensee should produce to support a financial hardship waiver request
include the licensee’s balance sheet and profit and loss statement (audited
if available), a cash flow projection for the next twelve months (with an
explanation of how calculated), and a list of the licensee’s officers and
their individual compensation, as well as any other financial
documentation the regulatee believes is necessary to prove its financial
hardship. On this information, the Commission considers on a case-bycase basis whether the licensee has met the requisite standard for a
Title 18 §1512(B) “alter, destroy, mutilate, or conceal an object with intent
to impair the object’s integrity or availability for use in an official
proceethng” Withholding and destroying the SBC Masterfile is the
continuing crime. All the quarterly transcripts since 1984 confirm the
US Treasury findings that a refund is due.
2

The IRS agent that destroyed the Master file record did not serve a 20-year sentence,
he instead was allowed to retire, after years of confinement to his office, all the while
simply waiting for eligibility retirement time to arrive.
What I am asking is that the SBC Revocation Order reflect truth as observed from
firsthand face-to-face experience, not from blind hearsay statements
The FCC should be governed by facts from fact witnesses that cannot be challenged
for integrity.
Had the FCC simply obtained a certified copy of the instrument that granted
authority for conveyance of the licenses of WRJM-FM and WRJM-TV from the
truthful entity to a gambling cartel, both would still be serving the public interest.
No said authority existed and without authority the FCC cannot convey a license
from a lawful entity to a criminal one. One who confessed to a crime served a sevenyear sentence. The Bankruptcy Judge who ordered the transfer of WRJM-FM and
TV is enjoying early retirement.
The FCC revoked SBC license by ignoring a fact witness, a certified US Treasury
report.
My request is simple. Expose the truth. I do not question the FCC’s authority, nor
should anyone mistake my request as being based on any disrespect for the FCC. I
believe that the FCC can also be victimized.
Two governing statements for me to follow:
Luke 6:30 Give to every man that asketh of thee and of him that taketh away
thy goods ask them not again.
Romans 12:19 Dearly beloved, avenge not yourselves, but rather give place
unto wrath: for it is written, Vengeance is mine I will repay, saith the Lord.
I cannot personally object to the revocation. $BC held the license in trust. What was
lost was the trust in SBC after 35 years. My request seeks only for correction.
Repetition of the cited errors must be prevented.
Federal Judge Gordon ordered the SBC audit by the US Treasury, which was
performed by Nina McCraw stating the refund amount in 1994 to be $135,516.40.
At my age this is what matters to me: “So then every one of us shall give account of
himself to God.” I just want the record to be correct while I live.

H. Jack Mizell
334-239-8987
j ackmize11gmai1.com
334-492-4187 cell

3

Enc:
FCC Revocation Order
US Treasury CERTIFICATE OF OFFICIAL RECORD of SBC account submitted by
Nina McCraw dated November 18, 1994.
Cc: For current information to be added to existing request for IRS SBC refund.
Certified Mail 701$ 3090 0001 9985 3540
Return Receipt 9590 9402 4949 9063 7990 87
Mr. Donald J. Trump, President
The White House
1600 Pennsylvania Avenue NW
Washington, DC 20500

4

Federal Communications Commission

DA 19-894

Before the
Federal Communications Commission
Washington, DC 20554
In the Matter of
Shelley Broadcasting Company, Inc.
Licensee of WGEA(AM), Geneva, Alabama

)
)
)
)
)

FRN: 0003756806

File Nos. BL-4950,
BR-20111212AHG

REVOCATION ORDER

Adopted: September 9, 2019

Released: September 10, 2019

By the Chief, Media Bureau, and the Managing Director, Office of Managing Director:
I.

INTRODUCTION

1.
By this Revocation Order, we revoke the license held by Shelley Broadcasting Company,
Inc. (SBC) for WGEA(AM), Geneva, Alabama (Station), for failure to pay delinquent regulatory fees
owed to the Commission.1 We also dismiss the pending application for renewal of the Station’s license.2

II.

DISCUSSION

2.
Under section 9 of the Communications Act of 1934, as amended (Act), and the
Commission’s implementing rules, the Commission is required to “assess and collect regulatory fees” to
recover the costs of certain regulatory activities.3 When the required payment is received late or is
incomplete, the Commission must assess a penalty equal to “25 percent of the amount of the fee that was
not paid in a timely manner.”4 In addition to financial penalties, section 9A(c)(4)(A) of the Act, and
section 1.1164(f) of the Commission’s rules (Rules) grant the Commission the authority to revoke
authorizations for failure to pay regulatory fees (or related interest and penalties) in a timely fashion.5
3.
For fiscal year (FY) 2008, the deadline for paying regulatory fees was September 25,
2008; for FY 2009, it was September 22, 2009; for FY 2010, it was August 31, 201 0; for fY 2011, it

‘Although this Revocation Order addresses SBC’s failure to pay the Station’s regulatory fees for a number of fiscal
years, we note that failure to pay any regulatory fee, related interest or penalties, or any portion thereof is grounds
for revocation. See 47 U.S.C. § 159A(c)(4)(A) (“[T]he Commission may revoke any instrument of authorization
held by any licensee that has not paid in a timely manner a regulatory fee assessed under section 9 or any related
interest or penalty.”).
2FileNo. BR-20111212AHG.
347 U.S.C.
447 U.S.C.
547 U.S.C.

§ 159(a); 47 CFR § 1.1151-1.1167.
§ l59A(c)(1); 47 CFR § 1.1157(c)(1), 1.1164.
§ 159A(c)(4)(A); 47 CFR § 1.1164(f).

6

See Payment Methods and Proceduresfor fiscal Year 2008 Regulatory Fees, Public Notice, 23 F CC Rcd 12849
(OMD 2008).

See Payment Methods and Proceduresfor Fiscal Year 2009 Regulatory Fees, Public Notice, 24 FCC Rcd 11513
(OMD 2009).
See Payment Methods and Procedures for fiscal Year 2010 Regulatory fees, Public Notice, 25 FCC Rcd 10670
(OMD 2010).

Federal Communications Commission

DA 19-894

was September 16, 2011 ;9 for FY 2012, it was September 13, 201 2;10 for FY 2013, it was September
20,

2013;” for fY 2014, it was September 23, 2014;12 for fY 2015, it was September 24, 2015;’ and for
FY
2016, it was September 27, 2016.’
4.
SBC failed to timely pay or only partially paid the Station’s regulatory fees for fY 2008,
fY 2009, fY 2010, FY 2011, FY 2012, fY 2013, fY 2014, fY 2015, andFY 2016. Thus, for each
delinquent regulatory fee, the Commission assessed the statutory late payment penalty required by the
Act’5 and sections 1.1157(c)(1), and 1.1164 of the Rules,’6 and interest, penalties, and administrative costs
required by section 3717 of Title 31 of the U.S. Code and section 1.1940 of the Rules.’7 The Commission
sent demand letters to SBC demanding payment of the delinquent regulatory fee debt,’8 and when SBC
did not respond or pay its debts, the Commission transferred the debts to the Secretary of Treasury for
collection.’9 In June 2019, at the Commission’s request, the Secretary of the Treasury returned all of the
previously transferred regulatory fee debt to the Commission for further collection.
5.
On June 6, 2019, the Media Bureau (Bureau) and the Office of Managing Director jointly
issued an Order to Pay or to Show Cause (Order) requiring SBC to file with the Bureau within sixty (60)
calendar days2° evidence of full payment of the debt, or show cause why the fees were inapplicable or
should be waived or deferred.2’ The Order further stated that failure to provide such evidence of payment
or to show cause within the time specified could result in revocation of the Station’s license.22
6.
On June 19, 2019, SBC responded to the Order, stating that it is unable to pay its
outstanding regulatory fees because the Internal Revenue Service has allegedly withheld a sizeable refund
owed to SBC’s president and his wife since 1987.23
III.

DISCUSSION
7.

The Order requires SBC to do one of two things—demonstrate that it has paid the

9FY 2011 Regtilatoiy fee Deadline is Extended to 11:59 PM, El’. September 16. 2011, Public Notice, 26 FCC Rcd
10329 (OMD 2011).
0

Reminder That FY2012 Regulatory Fees Are Due No Later Than September 13, 2012, Eastern Time (El),
Public Notice, 27 FCC Rcd 10297 (OMD 2012).
“See Payment Methods and Procedures for Fiscal Year 2013 Regulatory Fees, Public Notice, 28 FCC Rcd 12635
(OMD 2013).
t2

See FY2014 Regulatory fees Due No Later Than September 23, 2014, 11:59pm Eastern Time (Er), Public
Notice, 29 FCC Rcd 10414 (OMD 2014).
See Payment Methods and Proceduresfor Fiscal Year 2015 Regulatory Fees, Public Notice, 30 FCC Rcd 9941
(OMD 2015).
Payment Methods and Procedures for Fiscal Year 2016 Regulatory Fees, Public Notice, 2016 WL 4625515
(OMD rel. Sep. 6, 2016).
‘

47 U.S.C. § 159A(c)(1); 47 U.S.C. § 159A(c)(l) (2017). The RAY BAUM’S Act, Repack Airwaves Yielding
Better Access for Users of Modem Services Act of 2018, Pub. L. No. 115-141, 132 Stat. 348, 1095, modified
section 9 of the Act and added a new section 9A. Prior to October 1, 2018, when the RAY BAUM’S Act became
effective, section 9(c)(l) set forth the penalties for late payment of regulatory fees. As amended
by the RAY

BAUM’s Act, section 9A(c)(1) now sets forth those penalties.
1647

CFR § 1.1157(c)(1), 1.1164.
‘31 U.S.C. § 3717; 47 CFR § 1.1940.
‘

In addition to these Demand Letters, the Bureau notified SBC of its delinquency in paying the Station’s regulatory
fees for FY 2008, FY 2009, FY 2010, FY 2011, FY 2012, FY 2013, and FY 2014. Letter from Peter H. Doyle,
Chief, Audio Division, Media Bureau, to H. Jack Mizell, Shelley Broad. Co., Inc. (MB dated June 8, 2015).
2

Federal Communications Commission

DA 19-894

Station’s outstanding regulatory fee debt, including penalties, interest and costs, in full, or demonstrate
that the fees are inapplicable or should be waived or deferred.24 SBC has not provided any proof that
payment has been made, nor has it denied that the fees are owed or are applicable. Instead, SBC seems
to
be arguing that it is financially unable to pay the delinquent fees until the Internal Revenue Service issues
the refund SBC’s president believes he and his wife are owed.25 While not expressly framed as such,
we
will therefore treat the Response as a request for waiver andlor deferral of fees based on financial
hardship.
8.
The Commission recognizes that in certain instances, payment of a fee may impose an
undue financial hardship upon a licensee, and the fee may be waived, reduced or deferred upon a showing
of good cause and a finding that the public interest will be served thereby.26 The Commission has
narrowly interpreted its waiver authority to require a showing of compelling and extraordinary
circumstances that outweigh the public interest in recouping the Commission’s regulatory costs.27 The
required showing of financial hardship is more than mere allegations of financial hardship, standing
alone.28 Rather, as the Commission has held, “it is incumbent upon each regulatee to fully document its
financial position and show that it lacks sufficient funds to pay the regulatory fee and to maintain its
service to the public.”29 Relevant financial documents a licensee should produce to support a financial
hardship waiver request include the licensee’s balance sheet and profit and loss statement (audited if
available), a cash flow projection for the next twelve months (with an explanation of how calculated), and
a list of the licensee’s officers and their individual compensation, as well as any other financial
documentation the regulatee believes is necessary to prove its financial hardship. On this information, the
Commission considers on a case-by-case basis whether the licensee has met the requisite standard for a

(Continued from previous page)
‘9See3l U.S.C. § 3711(g); 31 CFR § 285.12(c) & 901.1; 47 CFR 1.1917.
§
20 While
not required by the statute, the Commission adopted the 60-day response period for regulatees “to assure
that the subject regulatee will have a hill opportunity to obtain the funds needed to make payment and to prepare its
case.” Implementation of Section 9 of the Communications Act, Assessment and Collection ofRegutatory fees for
the 1994 fiscal Year, MD Docket No. 94-19, Report and Order, 9 FCC Rcd. 5333, 5354 para. 62 (1994) (1994
Report and Order).
21

Shelley Broad. Co., Inc., Order to Pay or to Show Cause, DA 19-524, para. 5 (MB June 6, 2019) (Order). At that
time, the Commission’s records showed that SBC had unpaid regulatory fees of $1,172.14 for FY 200$, $1,239.47
forFY2009,$1,212.73 forFY2OlO,$l,207.72forFY2Oll,$903.OOforfY2Ol2,$970.35 forFY2Ol3,$1,163.17
forFY2Ol4, $1,075.80 forFY2Ol5, and$1,029.42 forFY2Ol6. Id. atpara. 4.

221d. atpara. 5. See also 47 U.S.C. §159A(c)(4).
23 Petition
for Reconsideration of Shelley Broad. Co., Inc. (filed June 19, 2019) (Response). While SBC captioned
its pleading as a petition for reconsideration, the Rules do not permit the filing of petitions for reconsideration of
interlocutory orders such as the Order. 47 CfR § 1.106(a). Accordingly, we treat the pleading as a response to the
Order.
24

Order, DA 19-524, para. 5.

25

Response at 1.

47 C.F.R. § 1 59A(d); 47 C.F.R. § 1.1166; Assessment and Collection ofRegulatory Fees for fiscal Year 2019,
Report and Order and Further Notice of Proposed Rulemaking, FCC 19-83_ FCC Rcd
para. 50 (2019)

26

—,

,

(continued....)
3

Federal Communications Commission

DA 19-894

waiver based on financial hardship.3°
Here, SBC’s claim of financial hardship is unsubstantiated. The only evidence submitted
9.
by SBC relates to an apparently unresolved dispute with the Internal Revenue Service over a refund that
SBC’s President believes is owed to himself and his wife, individually. SBC has provided no
documentary evidence that SBC itself is financially unable to pay the outstanding regulatory fee debt. 1n
failing to provide the required documentation, SBC has not met its burden of showing extraordinary and
compelling circumstances outweighing the public interest to justif’ a waiver of its outstanding regulatory
fee obligations.3’
10.
Accordingly, we find SBC has not made the showings required by the Order and we
revoke SBC’s license for the Station.32 We note that this Revocation Order does not relieve SBC of its
obligation to pay any debt, including any regulatory fee, or any other financial obligation that is owed or
may in the future be owed to the Commission. We further note that SBC may have been or may continue
to be a respondent in other administrative proceedings. Action in this proceeding is without prejudice to
action in those proceedings, and the existence of those proceedings and matters raised therein are not
considered by the Commission in this proceeding.
IV.

ORDERING CLAUSES

11.
Accordingly, IT IS ORDERED that, pursuant to section 9A(c)(4) of the Act and sections
0.11,0.61,0.231, 0.283, and 1.1 164(f) of the Rules,33 the license of Shelley Broadcasting Co., Inc., for
Station WGEA(AM), Geneva, Alabama IS HEREBY REVOKED.
12.
IT IS FURTHER ORDERED that all authority to operate this faciLity IS
TERrvIINATED and any operation of the facility is now unauthorized and must cease immediately.34
13.
IT IS FURTHER ORDERED that the Commission’s public and internal database will
be modified to reflect the revocation, and the Station’s call sign IS HEREBY DELETED.
14.
IT IS FURTHER ORDERED that the renewal application filed on December 12, 2011
(File No. BR-201 1 I212AHG) IS DISMISSED.

(Continued from previous page)
(2019 Report and Order). We note that though the 2019 Report and Order makes certain changes to section 1.1166
of the Commission’s Rules to conform it to changes made to the Commission’s regulatory fee authority by section
102 of the RAY BAUM’s Act, the changes do not affect our analysis or decision here.
27

Id.at

28

Id.

29

Id.

—,

para. 50.

301d.

The Office of the General Counsel concurs with our fmding that a waiver or deferral is not warranted. 47 CFR
§
1.1166(a).

31

32

See, e.g., LDC Telecomm., Inc., Revocation Order, 31 FCC 11662 (2016) (revoking authorizations held by LDC
for failure to pay delinquent regulatory fees).

3347

U.S.C. § 159A(c)(5); 47 CFR § 0.11, 0.61, 0.231, 0.283, 1.1164(f).
It is imperative to the safety of air navigation that any prescribed painting and ifiumination of the Station’s
tower be maintained. See 47 CFR § 17.6 and 73.1213.
4

Federal Communications Commission

DA 19-894

15.
IT IS FURTHER ORDERED that a copy of this Order shall be sent
by first class mail
and registered mail, return receipt requested, to Mr. H. Jack Mizell, Shelle
y Broadcasting Company, mc,
409 E. Broad Street, Ozark, AL 36360.
FEDERAL COMMUNICATIONS COMMISSION

Michelle M. Carey, Chief
Media Bureau

Mark Stephens, Managing Director
Office of Managing Director

5

uni;ea taies

of America

Department of the Treasury

Intern& Revenue Servce
Date:

!veL& t 29, 1

CERIH-IGATE OF OFFICIAL RECQR[)

certify that the annexed: is an rIinai CztIficate of A esnicnts an Payrnnt cntstin;
of e1ven pages, 1th r±speet Lu SIally
stiu
Rsdi WWCFN, 63—071)708,
fur
Form 941, Employer’s Quarterly Fdral Tax Return, for the tax periods i12 86U, 87&N,
8?12 8803, 8806, 8809k 812, 9O3 8906J 8)fli, ii12 1btI3 9001 90fl), 0L’, i1H, 10
9109, 9112, 9203 and 920i
-

the custody of this office

IN WITNESS WHEREOF, I have hereunto set my
hand, and caused Ih seal of this office In be affixed,
on the day and year first above written

Ry direction of the Secretary of the Tsur

:f%

,1;%

Cc1rd Narh
I)irector, Internal Revenue Sri,Cee ner
Son tii ei t Keg ion
Hump hi , [e s&e

t

Catalog Nutnb*r 19O2E

I

GOVERNMENT
EXHIBIT
hi (Re 12-921

SUMMARY OF CERTIFICATE OF OFFICIAL RECORD
GOVERNMENTS EXRIBTT
NX! ROCRAW FOR RICRARD MARSH
SUBMITTED BY DEFENDANT UNITED STATES OF AMERICA
CIVIL CASE NO
94-A-1183-S

CHECK AMOUNT $184 873 69 DATED OCTOBER 16
1987
CHECE #
17908
FARMERS AND MERCHANT EAN(., AIONS AL
REMITTER BRYANT F WILLIAMS
PAYMENT AND SATISFACTION IN FULL
Of FEDERAL TAXES TNROU(3R
SECOND QUARTER 1987;
RE
SHELLEY BROADCASTING COMPAN
TIN 63-0719708
SHELLEY 63-0719708

FORM 941

INC

PERIODS 8412,8603,8709,
THE CHECK GOES ThROUGH 8706

DEBT ON CERTIFIOATE OF OFFICIAL RECORD
FORM 941
PAGE 1
PAYMENT 10-16-87
$0.00
8412
PAGE 2
PAYMENT 10-16-27
$22,720.08
8603
PAGE 3 8709 CREDIT APP 10/31/87
$11,082.01 940 8512
CREDIT APP 11/4/91
$417 77 940 8512
PAYMENT 10/16/87
$11,982.24 940 8512
PAGE 4 8712 CREDIT APP 941 8709
$417.77
8712
CREDIT APP 941 8709
$2,673.82
CRIT APP 941 8709
$63.60
PAGE 5-11 AFTER 10-16-87
$0 00
TOTAL ‘OR PAMNS MADE 10-16-87
$49,357.29
OVERPAYMENT TO E REFUNDED

REC 7/9/96
MASThRFILE
$0.00
$22,720.08
$11,082 01

$417 77
$1l982.24
$417.77
$2,673.82
$63.60
$0 00
$49,357.29

$135,516.40

TEE OERTIFIOATE WAS SIGNED BELOW THE STATEMENT AS
FOLLOWS:
I certify that the foregoing transcript of
the taxpayer named
above in respect to the taxes specified is a true
and complete
transcript for the period stated,
of all assessments, penalties
interest, abatements, credits, refunds, and advanc
e or unidentified
payments relating thereto as disclosed by the reco
rds or this
office as of the date of thzs certification
signed by Nina McCraw

November 18,

1994

SUBMITTED SY HAYWOCD JACK8ON MIZELL