McNeil v. Brown

ROBERT A. MCNEIL, et al., Plaintiffs, v. JANICE R. BROWN, et al., Defendants.

Civil Action No.: 17-cv-2602 (RC)

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

September 26, 2018

Re Document No.: 11

MEMORANDUM OPINION

DENYING PLAINTIFFS' MOTION TO STRIKE; GRANTING DEFENDANT'S MOTION TO DISMISS; SUA SPONTE DISMISSING CLAIMS AGAINST REMAINING DEFENDANTS; DENYING AS MOOT REMAINING MOTIONS

I. INTRODUCTION

Pro se Plaintiffs are on a mission to prove a years-long, multi-agency conspiracy to falsify tax records in order to wrongfully fine and incarcerate Plaintiffs. They now claim that three judges and one employee of the U.S. Court of Appeals for the District of Columbia Circuit are in on the ruse.

In this case, Plaintiffs seek a seven-part declaratory judgment against three D.C. Circuit judges¹ and one unknown government employee for violations of their First and Fifth Amendment rights. Plaintiffs' interactions with Defendants stem from their refusal to pay income taxes, which has resulted in Plaintiffs' pursuit by the Internal Revenue Service ("IRS"). Plaintiffs allege that the IRS has been pretending to file substitute income tax returns on their behalf and that through this "record falsification program," the IRS has subjected them to harsh penalties such as monetary fines and incarceration. In response, Plaintiffs filed numerouslawsuits against the Department of Justice ("DOJ") and the IRS. Defendants in this case are three of the D.C. Circuit judges who presided over the appeals of eight of these cases after they were dismissed as barred by the Anti-Injunction Act, as well as one unknown court employee who Plaintiffs believe actually wrote the D.C. Circuit orders affirming each case's dismissal. Plaintiffs now seek a declaratory judgment against Defendants acknowledging that Defendants failed to properly adjudicate their appeals, as Plaintiffs believe they were constitutionally required to do.

The only defendant to be served in this case, Judge Brown, has moved to dismiss Plaintiffs' case on six grounds, arguing that (1) the Court lacks jurisdiction to hear a Bivens action seeking equitable relief because Bivens does not authorize suits seeking equitable relief; (2) the Court lacks jurisdiction over Plaintiffs' Declaratory Judgment Act claims because there is no case or controversy to resolve; (3) the Court should exercise its discretion to dismiss the case; (4) Plaintiffs lack standing; (5) Plaintiffs had other remedies available to them; and (6) Plaintiffs failed to state a claim upon which relief can be granted. Because Plaintiffs have failed to establish that they have Article III standing, the Court grants Judge Brown's motion to dismiss for lack of subject matter jurisdiction. Additionally, the Court dismisses Plaintiffs' claims against Judge Ginsburg, Judge Wilkins, and the unknown government employee, for failure to prosecute those claims.² Further, because the Court dismisses the case for lack of subject matter jurisdiction, the remaining motions pending in this case are denied as moot.

II. FACTUAL BACKGROUND

This case stems from a series of suits filed by Plaintiffs against the IRS and DOJ.³ Plaintiffs allege that IRS employees used falsified digital records to pretend to prepare substitute income tax returns on their behalf. Compl. ¶¶ 2-3, ECF No. 1. In order to challenge this alleged practice, Plaintiffs filed ten lawsuits in the federal courts in the District of Columbia and California claiming that "A.) IRS has repeatedly conceded it has no authority to prepare substitute income tax returns, that B.) IRS does NOT prepare substitute income tax returns on any date concerning targeted nontaxpayers, and that C.) IRS systematically falsifies its internal software to conceal that failure/inability to prepare substitute income tax returns." Id. ¶ 1 (footnotes omitted). Plaintiffs believe that the federal government "outrageously use[s] the fruit of the IRS record falsification program to justify incarcerating and/or stealing the property of those who don't voluntarily comply with the federal bar's income tax fraud." Id. ¶ 4.

Plaintiffs claim that, in pursuing the underlying cases, one of the three core factual contentions they sought to have confirmed was whether the IRS "never actually prepares substitutes for [income tax] returns, but rather inputs computer codes to make it appear as though a substitute [income tax] return has been filed." Compl. ¶ 6 (quoting Gov't Mot. Consolidate Cases, Stanley v. Lynch, No. 17-cv-22, ECF No. 11 (D.D.C. Mar. 8, 2017)). Citing Long v.Rasmussen, Plaintiffs contend that

[t]he revenue laws are a code or system in regulation of tax assessment and collection. They relate to taxpayers, and not to nontaxpayers. The latter are without their scope. No procedure is prescribed for nontaxpayers, and no attempt is made to annul any of their rights and remedies in due course of the law. With them Congress does not assume to deal, and they are neither of the subject nor of the object of the revenue laws.

Compl. ¶ 1, n.3. In essence, Plaintiffs' underlying cases revolved around a belief that the Internal Revenue Code does not apply to them.

Each of Plaintiffs' underlying cases were dismissed as barred by the Anti-Injunction Act. Id. ¶ 11. Plaintiffs sued the judges who dismissed those cases, claiming that they were dismissed for fraudulent reasons. McNeil v. Harvey, No. 17-cv-1720 (D.D.C.). Now Plaintiffs have also sued the D.C. Circuit judges who affirmed the dismissals of the underlying cases. As to Judge Brown, they allege that "in multiple appeals, her name was used to provide a parody of justice without the power thereof; over her name the rights of fellow Americans[] to meaningful appellate remedy were gutted, and in her name, orders were issued viciously suppressing the screams of victims while creating the fraudulent appearance of pretended 'precedent'. Rights-raped, robbed, wrongly incarcerated Americans object to the farce." Compl. at 11.

Plaintiffs now seek a seven-part declaratory judgment answering the following questions in regard to each of the four appellate cases:

1. Was appellate relief denied in EIGHT appeals filed by Class Plaintiffs, (see Exhibits B, C, D and E), without clearly identifying the standard of review used, without providing any explanation how the Anti-Injunction Act supposedly applied to the actual allegations and relief the litigants sought below, and without explaining how the equitable exception to the AIA supposedly did not apply to those allegations and relief sought?

2. From the four unpublished denial "orders" presented on pretty Circuit letterhead, is it possible that a single source who is NOT a United States Circuit Judge authored them?

3. Is it possible that the author of the "orders" concealed the standard of review utilized because he used the "clearly erroneous" standard, despite the fact the trial court judges resolved no contested issues of fact, but instead fabricated, then attributed to plaintiffs, allegations they did not make, and relief they did not seek?

4. Based on the orders before the Court, since a clear error standard is repeatedly inferred, ("Appellant has not shown that . . .") is it possible that the author applied the Anti-Injunction Act to the allegations and relief fabricated by attorneys in the district court, then attributed to Plaintiffs, in utter derogation of the appellants' complaint on appeal of those fabrications?

5. Based on the four unsigned, unpublished Orders now before this Court, did the author resolve de novo the contested dispositive legal controversy whether 28 U.S.C. §6020(b) grants power to create substitute returns in income tax matters, despite the Commissioner's repeated public concessions 6020(b) does NOT?

6. Did the denial of the EIGHT appeals in such fashion violate the litigants' rights to adequate, effective and meaningful access to courts and prove that ACTUAL appellate relief does not exist in cases alleging that IRS attorneys have approved the use of systematically falsified government records, and that government attorneys falsify the record of litigation to prevent successful appeals?

7. Are Americans' rights to meaningful appellate relief from the underlying alleged IRS record falsification program constantly being violated by the Defendants' collusion to prevent their victims' from exercising their rights to secure meaningful appellate remedy, which collusion will continue indefinitely unless the requested declaratory judgments issue?

Id. ¶ 17.

Plaintiffs have taken pains to emphasize that they are not challenging any actions taken by the IRS, DOJ, or any executive branch personnel to enforce the income tax. Id. ¶ 7. Furthermore, they claim that they do not seek a declaratory judgment assessing any income tax liability. Id. Instead, Plaintiffs believe that if the Court were to grant their seven-part declaratory judgment against Defendants, "such relief would allow IRS victims to file cases with ability to engage ACTUAL appellate relief from 'errors' in the courts below, rather than suffer the parody of appellate remedy now playing in the D.C. Circuit, thanks to the Defendants." Id. ¶ 15.

Judge Brown has moved to dismiss Plaintiffs' Complaint for lack of subject matter jurisdiction and failure to state a claim. See Def.'s Mot. Dismiss ("Def.'s Mot."), ECF No. 11. Her motion is now ripe for decision.

III. LEGAL STANDARD

When evaluating a motion to dismiss, a court must "treat the complaint's factual allegations as true and must grant plaintiff the benefit of all inferences that can be derived from the facts alleged." Grant v. Ent. Cruises, Inc., 282 F. Supp. 3d 114, 116 (D.D.C. 2017) (quoting Sparrow v. United Air Lines, Inc., 216 F.3d 1111, 1113 (D.C. Cir. 2000) (internal quotation marks and citation omitted)); see also Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009). This standard governs the consideration of motions filed under both Rule 12(b)(1) and 12(b)(6). See Scheuer v. Rhodes, 416...