From Public Records to Federal Submission
This case study examines how long-term research into Oklahoma youth baseball and softball tournament activity evolved from facility-specific questions and public-record review into a 25-year, division-level research dataset and a structured IRS whistleblower submission record.
The purpose of this page is not to publish accusations against individual tournament directors, municipalities, facilities, or other parties. It documents the research process itself: how public information was collected, normalized, calculated, modeled, reconciled, corrected, and organized for independent federal review.
Current Research Control
The September 2026 corrective reconciliation became the current quantitative control where it superseded earlier versions.
A Research Method That Evolved
The archive reflects a significant methodological progression. Earlier work was more narrative and case-specific. As the research matured, the emphasis shifted toward reproducibility, reconciliation, evidence classification, version control, and clear separation between observed facts and analytical estimates.
Public-Source Evidence
Tournament pages, registration listings, schedules, team counts, posted fees, organizational information, facility records, and governmental records formed the observable evidence layer.
Direct Calculations
Where a public fee was identified, participating teams multiplied by the posted team entry fee produced the measure identified as Calculated Team Entry Fees.
Modeled Activity
Gate admissions, concessions, umpire compensation, sanction fees, event income, event net, and economic-impact fields remained analytical models rather than verified transactions.
Federal Submission Timeline
Original Form 211
Initial 2001–2025 issue-spotting referral.
IRS Acknowledgment
Administrative receipt and claim assignment; not a merits determination.
Statewide Dataset Update
Added the 2026 season, reconciled the historical baseline, and formalized dataset version control.
Director / Entity Profiles
Forty-seven profiles converted statewide activity into discrete analytical roadmaps for independent reconciliation.
Ancillary Models
Added standardized gate, concession, and umpire-compensation modeling benchmarks.
Discrete Transaction Lead
A separate transaction recollection was transmitted as an unverified lead rather than as an established transaction.
Corrective Reconciliation
Deeper event-level review recovered team participation previously displayed as N/A or otherwise not captured and reconciled affected profiles.
Why the Corrections Matter
The numbers were not treated as fixed merely because they had already been submitted. When better information became available, the research record changed.
July Quality-Control Review
The original 2001–2025 calculated team-entry-fee figure was revised downward from $34,214,942 to $33,789,819 — a $425,123 correction. Adding the 2026 season produced a July cumulative total of $36,339,630.
September Event-Level Recovery
Further validation increased the statewide control by $177,361, added 1,752 teams, 5,826 minimum games, and 9,327 minimum officiating assignments, while division records decreased by 11.
The decrease in division records while other measures increased demonstrates correction and consolidation as well as recovery of additional participation data — not simply an append-only expansion.
The 47-Profile Investigative Subset
The broader research contains approximately 248 Oklahoma director/entity classifications. The 47 profiles transmitted during the August phase were a selected investigative subset rather than the complete statewide population.
Under the current reconciliation, those profiles account for $34,046,575 of the $36,516,991 statewide Calculated Team Entry Fee total — approximately 93.23%. They were designed as reconciliation roadmaps, not statements that calculated amounts represented personal income, taxable income, profit, or funds received by an associated person or entity.
What the Research Can — and Cannot — Establish
Public Records & Research Can Establish
- Observable tournament and league activity.
- Publicly reported teams, divisions, schedules, facilities, locations, and posted fees.
- Calculated entry-fee activity under a stated formula.
- Modeled operational measures under stated assumptions.
- Investigative leads and records that may be useful for reconciliation.
The Dataset Alone Does Not Establish
- Personal income, beneficial ownership, or unlawful conduct.
- Actual collections, bank deposits, refunds, expenses, profit, or taxable income.
- That a municipality, facility, tribe, organization, or director received a displayed amount.
- Audited financial results or ultimate disposition of proceeds.
- A federal tax deficiency or IRS finding of wrongdoing.
Download the Full Case Study
From Public Records to Federal Submission provides the expanded research methodology, submission chronology, reconciliation history, evidentiary boundaries, statewide analytical measures, and publication protocol.
Research, Transparency & Public Trust
The strongest characterization of this record is not a predetermined tax conclusion. It is a structured investigative index and reconciliation architecture built from public information and designed so that an outside authority can independently confirm, reject, or refine the research through records unavailable to the public.
The research evolved through corrections as well as additions. That distinction is central to the project: evidence is preserved, calculations are identified as calculations, models remain models, unverified leads remain unverified, and later evidence can supersede earlier estimates.
Research & methodology disclaimer: This independent case study is presented for research, education, transparency, and public-interest analysis. It is not an IRS publication and does not state or imply that the IRS has determined that any identified or unidentified person or organization violated federal tax law. IRS acknowledgments and submission receipts document administrative receipt only and are not merits determinations.