Michael Dix and Tracy Burns were busted for marijuana and cocaine
possession. Nine months later, cops seized everything from their pickup
truck to a pooper scooper.

CLEANED OUT

Michael Dix and Tracy Burns wear the look of frustration, anger and fear.

They moved to Adel four years ago from Waukee. Dix, a plumber, came from
East Dubuque, Ill., because of the construction boom and to be closer to
his family.

The couple's home is several miles off Highway 6. The only noise they hear
is the sounds of cooing doves and barking dogs.

Inside, borrowed furniture sits upon torn-up floors and semi-finished
walls, the byproduct of a remodeling project.

Their home is an empty nest.

But it wasn't always that way.

They had all the things a young couple could want: furniture, a stereo and
a VCR. Dix had his tools and a Ford pick-up.

And they both had a cocaine problem.

On March 10, the couple's home was turned upside down as Dallas County
Sheriff's deputies searched for drugs. Months earlier, deputies searched
through their garbage for drugs, but came up with only a few seeds and a
straw, Dix says.

It was, however, enough to get a search warrant for the home.

The sheriff was originally tipped off by neighbors who complained about
increased traffic on Prospect Ave., a sign of drug dealing, says Dallas
County Sheriff Art Johnson.

Because no one was home during the raid, deputies left a letter informing
the couple of their pending arrest.

"Our attorney called them. We agreed to turn ourselves in," Burns says.

But the Dallas County Sheriff couldn't wait.

"They went behind our lawyer's back and arrested us," Dix says.

Burns, 26, and Dix, 37, were arrested March 14 on charges of possession
with intent to deliver. The raid turned up 5 grams of marijuana and 48
grams of cocaine.

Though they had more than an ounce and a half of cocaine, Burns and Dix
deny they were dealers, instead claiming it was for their own use.

On June 26, Burns and Dix pleaded guilty to not having a drug tax stamp.
The Dallas County attorney dismissed the possession charges, avoiding a
trial. The couple were placed on five years probation, paid fines and
entered drug treatment.

Six months later they're adhering to the court's orders, staying off drugs
and working to turn their lives around, Burns says.

Little did Burns or Dix know their past would come back to rob them.

On Dec. 15, Burns returned to the Dallas County Sheriff's department to
retrieve items taken during the March search. She got back all but one - a
videotape. The next day she was sitting in her living room when a deputy
drove up.

"I thought he was coming to drop off the tape," Burns says.

Until she say the other vehicles.

Deputies and agents of the Iowa Department of Revenue had come to collect
on the couple's failure to pay the drug stamp tax.

The tax, which sounds more like a leftover from the Revolutionary War, is a
way for Iowa to collect on the multi-million dollar drug trade.

"It's a means to have this segment of society pay its fair share," says
Lucille Hardy, an assistant with the attorney general's revenue division.
"It's revenue the state is entitled to."

Since Sept. 1990, Iowa has required a stamp be affixed to a baggie of
marijuana or a vial of cocaine. Any illegal drug requires a stamp. And it
ain't cheap.

A $5 tax is due on each gram of marijuana; $250 on each gram of cocaine,
heroin or methamphetamine; $750 on each unprocessed marijuana plant; and
$400 per 10 pills, from the moment of possession.

"This is a business with no income tax, no sales tax, so we enacted an
excise tax," Hardy says.

Iowa law prevents the Department of Revenue from sharing information on
drug tax stamp applicants with law enforcement agencies. Even with that
assurance, few people are lining up to admit they are in possession.

A program manager with the Department of Revenue says few if any stamps
have been sold, except maybe to stamp collectors.

Some attorneys have begun telling clients to get the tax stamps, Hardy says.

"The number of applicants is small in comparison to the number of people in
possession of drugs," she says.

TAXING SITUATION

Burns and Dix owed the government $24,242.40, half in taxes, half in
penalties.

Failure to pay results in immediate collection.

That's what the state did.

During the three-hour seizure, Lori Dennis, an agent of the Iowa Department
of Revenue and Finance, and seven sheriff's deputies took six truckloads of
items. Among them were stereo equipment, a bug zapper, pooper scooper,
bread box, couch and love seat, milk can, 50-foot roll of air hose,
Christmas presents, a Thighmaster, Burns' engagement rings and Dix's 1994
Ford Ranger.

"I was freaked out. I begged them not to take things," Burns says. "I sat
here and watched them rob me."

The state took more than 150 items.

Neither Burns nor Dix had any idea they owed the money.

"No one contacted us about the law," Dix says. "The Department of Revenue
said most people don't pay. This is why they don't give notice."

The notice sent to Burns and Dix was postmarked the afternoon of Dec.16,
the day of the raid. It's possible the notice wasn't even sent until
afterward.

Dennis wouldn't comment.

"We don't have a lot of advance warning, says Don Cooper, Administrator of
Compliance with the Department of Revenue. "The usual process is to hand
deliver it. It's not a typical case to mail notice of the tax."

Nothing about this case is typical.

No advance warning is given because violators are usually unwilling to pay
the tax. They may hide, sell off their possessions or flee, making it
harder for the state to collect, Cooper says.

But Burns and Dix say they were willing to work out a payment plan. And
it's doubtful they would have fled - both have jobs and own their home.

"They were never given a chance to work on a payment plan," says Burns'
attorney Dean Stowers.

The number of people prosecuted for not buying the stamps is unknown.
Hardy says the Attorney General's office collected more than $400,000 in
back taxes in 1996.

While the Department of Revenue states it's willing to work out payment
plans, acceptance of a plan is at the department's discretion.

"They are saying they use discretion, but they can't say how. Is it up to
the individual revenue officer?" Stowers says.

Truth is, Burns and Dix never got the chance to ask about a payment plan.

The letter sent to them said if they wanted to discuss a payment plan, they
should call the Department of Revenue on Dec. 16. But they didn't get the
letter, sent registered mail, until Dec. 18, two days after the raid.

During the seizure, Burns says law enforcement went through the house
tagging items, acting as if they were on a shopping spree.

"They made it sound like they were taking things for their own personal
use," Burns says.

When she asked to call her attorney, Burns says not only did officers
refuse to let her answer the phone without paying $24,242.40, but they
tagged the phone and seized it.

"I sat in the corner of the room and they stood over me," Burns says.
"They said if we listened to them this wouldn't happen."

Burns and Dix both believe the reason for the seizure was that they refused
to be snitches. When they were arrested in March, the couple says Sheriff's
Investigator Kelly Sutten asked them to turn over names. "The police were
upset because the people wouldn't become snitches.

The cops carried a grudge over this," Stowers says.

Sutten was on vacation and unavailable to comment.

COPING

Dix was in the middle of remodeling the house. The job was made a bit
easier when police broke down the door and ripped up the carpet. Losing
his tools and feeling victimized by the authorities, however has made it
hard for him to continue.

"I got so much hard work into this," Dix says. "It's hard to control my
anger."

Dix was hoping to spend some time over his vacation doing work around the
house. But not now.

"I'm trying to keep occupied. I have no tools and I'm afraid to buy
anything. They could come back and take them."

Tools were not the only thing he lost.

When authorities took his truck, they directly affected the terms of his
probation. Dix can no longer drive to weekly recovery meetings in Des
Moines. He's now trying to make arrangements with his probation officer so
he isn't charged with violating probation.

"No one is making much effort to work with us," Dix says.

Burns says she has trouble sleeping and has gone to a doctor because of the
raid. "It's scary. They can come in any time and take things," she says.

Burns and Dix say they put in long hours at work to keep their minds off
their situation.

"It's not bad working long hours when you don't have much to come home to,"
Dix says.

"We knew we had five years ahead of us, but we were doing really well.
This is like a smack in the face," Burns says. "Now we just sit here and
look at nothing we have."
---

SEIZED

The police wrote this list of items they took from the home of Tracy Burns
and Michael Dix for failure to pay the stamp tax on their drugs

1.Kenmore microwave
2.1-gallon jug of pennies
3.Wine rack & contents
4.CDs & rack
5.7 Nintendo 64 games
6.Star Fox 64 games
7.Two blank video tapes
8.Three VCR video tapes (movies)
9.50' roll of yellow airhose
10.Nokia cell phone
11.Pentax 35mm camera
12.Hitachi TV
13.Nintendo 64
14.Hitachi VCR
15.Coffee table
16.Table lamp
17.Wooden TV trays
18.Two hand held video games
19.RCA Dish TV
20.Maglite
21.Bread box
22.Sears Craftsman lawn tractor
23.Couch & love seat
24.Sony boom box radio
25.Telephone stand
26.Oreck XL Vacuum cleaner
27.Avon Michael Jordon watch
28.Gold colored rope style chain
29.Antique style Austin phone
30.Brass plant stand
31.Metal step ladder
32.Miscellaneous hand tools
33.Bread maker
34.Goose cookie jar & pennies inside
35.Black Hills ring
36.Solitaire ring
37.Microwave stand
38.Telephone system
39.Norman Laboratory Speakers
40.Hpm - 60 Speakers
41.One set soft side luggage
42.Table & chairs (dining room)
43.Folding card table (4 chairs)
44.CD file & 12 CDs
45.Box containing 76 CDs
46.Stand up mirror
47.Box & 7 CDs
48.White jug full of pennies
49.Collector plates
50.Collector plates
51.Collector plates
52.Collector plates
53.Collector plates
54.Collector plates
55.Collector plates
56.Collector plates
57.Collector plates
58.Collector plates
59.Collector plates
60.Collector plates
61.Darts & dart case
62.Misc. costume jewelry
63.Florescent lantern
64.Dewalt circular saw
65.Coleman Dual Fuel Lantern
66.Camping stools
67.Delta Mitre saw
68.(illegible)
69.Skil 4 1/2 angle grinder
70.Air compressor regulators
71.Spray gun
72.Spray gun
73.Air heater
74.Tool cabinet & contents
75.Air compressor
76.ICE auger
77.Halogen light
78.Shopvac
79.Battery charger
80.Craftsman chainsaw
81.Fiberglass 6' Ladder
82.(illegible)
83.B & D buffer
84.Whistler radar detector
85.Folding ladder
86.Dewalt drill & case
87.Silver horn saddle (kid size)
88.Adult saddle
89.Four fishing poles
90.Gas trimmer
91.Boat anchor
92.Huffy bike
93.Palm sander
94.Mag cement float
95.Drop cord
96.Swingline stapler
97.Floor support stands
98.Sheet rock square
99.Oreck hand held vac
100.Ford Ranger pick-up truck
101.Drill bit index & bits
102.Halogen lamp
103.Liars bench
104.Tent
105.Hole saw
106.Belt sander
107.Plumber bit kit
108.Three ice fishing poles
109.Tackle box & contents
110.New kitchen faucet
111.Well pump
112.Patio tables & chairs w/umbrella
113.Bug zapper
114.Milk can
115.Servess 5hp roto tiller
116.Turbo wash
117.Almn grain scoop
118.Quasar camcorder
119.Self propelled push mower
120.Paramount weed trimmer
121.Sheridan pellet gun
122.Winston lighter set
123.Bose speaker
124.Elvis decanter
125.Elvis decanter
126.Video rewinder
127.Bushnell binoculars
128.Box of 18 CDs
129.New Ford rim
130.Music box carousel horses
131.Music box carousel horses
132.Music box carousel horses
133.Music box carousel horses
134.Music box carousel horses
135.Music box carousel horses
136.Music box carousel horses
137.Music box carousel horses
138.Brass carousel horse
139.Green bakeware
140.(illegible)
141.Pioneer turntable
142.Backgammon
143.TEAC graphic equalizer
144.Pioneer cassette tape deck
145.Kenwood receiver
146.Sony CD player
147.Elvis decanter
148.Thighmaster
149.Stanley stud finder
150.AM/FM Clock Radio
151.$75 cash
152.$75 cash
153.$75 cash