UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA
MICHAEL B. ELLIS et al.,
Plaintiffs, Civil Action No. 16-2313 (TJK/GMH) v. consolidated with No. 17-22 (TJK/GMH) AMY BERMAN JACKSON et al.,
Defendants.
MEMORANDUM OPINION
Before the Court is Plaintiffs Michael Ellis, Robert McNeil, and Harold Stanley’s Motion
for Reconsideration of this Court’s June 19, 2018 Opinion adopting the Report and
Recommendation of Magistrate Judge G. Michael Harvey and dismissing this case, ECF No. 27
(“Reconsideration Mot.”). 1 Plaintiffs purport to identify fourteen errors in the Court’s opinion
dismissing one of Plaintiffs’ attempts to enjoin the federal government’s enforcement of the
income tax against individuals who do not file their returns. The Court assumes familiarity with
the factual and procedural background of this case. For the reasons explained below, Plaintiffs’
motion will be denied.
Legal Standard
A court may grant a Rule 59(e) motion to alter or amend a judgment “under three
circumstances only: (1) if there is an ‘intervening change of controlling law’; (2) if new evidence
becomes available; or (3) if the judgment should be amended in order to ‘correct a clear error or
prevent manifest injustice.’” Leidos, Inc. v. Hellenic Republic, 881 F.3d 213, 217 (D.C. Cir.
1 All ECF citations refer to the docket in Ellis v. Jackson, No. 16-cv-2313, unless otherwise stated. 2018) (quoting Firestone v. Firestone, 76 F.3d 1205, 1208 (D.C. Cir. 1996) (per curiam)). Rule
59(e) motions “are disfavored and should be granted only under extraordinary circumstances.”
Sieverding v. U.S. Dep’t of Justice, 910 F. Supp. 2d 149, 160 (D.D.C. 2012) (quotation omitted).
Parties may not use Rule 59(e) motions to relitigate arguments that were made or could have
been made before entry of judgment. See Exxon Shipping Co. v. Baker, 554 U.S. 471, 485 n.5
(2008).
Analysis
Plaintiffs do not argue that there has been any intervening change in law or newly
discovered facts since the Court’s dismissal of their case, and none of the alleged errors they
identify are clear errors (or, in fact, errors at all) warranting reconsideration. The Court
addresses each allegation below.
1. Alleged Error 1: “Unsupported Presumption”
Plaintiffs object to the Court’s characterization of Plaintiffs as “non-filers” who do not
file their tax returns. Reconsideration Mot. at 6–7. But Plaintiffs admit that they do not file tax
returns; that is the entire basis for their suit. See Stanley v. Lynch, 17-cv-22, ECF No. 1 ¶¶ 32–
36; Ellis v. Jackson, 16-cv-2313, ECF No. 1 ¶¶ 11–12, 19, 100–02. The Court did not err by
accurately describing them.
2. Alleged Errors 2 and 9: Administrative Procedure Act
Plaintiffs argue that the Court failed to adjudicate their claims under the Administrative
Procedure Act (APA). Reconsideration Mot. at 7, 14–15. Their misunderstanding appears to
stem from the Court’s correct citation of the APA as 5 U.S.C. § 551 et seq., while Plaintiffs
invoke, instead, its judicial review provision at 5 U.S.C. § 702. Citation quibbles aside, the
Court properly considered Plaintiffs’ claims of APA violations and dismissed them for the
reasons outlined in its June 19, 2018 Opinion. See generally ECF No. 26 (“Opinion”). That
2 Plaintiffs can point to a statutory cause of action does not entitle them to have their claims
adjudicated on the merits; they must first present a justiciable case or controversy.
3. Alleged Error 3: “Inferences” vs. “Declaratory Judgments”
Plaintiffs object to the Court’s characterization of the relief they seek as a declaratory
judgment that Congress has not imposed a duty on Americans to file income tax returns. See
Reconsideration Mot. at 8. Rather, they claim, they asked the Court to make various
“inferences” that non-filers do not have a duty to file returns or pay income tax. Id. This is a
semantic distinction without a difference. An “inference” is not a recognized form of legal or
equitable relief, and Plaintiffs seek declarations concerning their rights under 28 U.S.C. § 2201.
The Court did not err in characterizing their request for relief as it did.
4. Alleged Errors 4–7: The Anti-Injunction Act
Plaintiffs object in various ways to the Court’s conclusion that the Anti-Injunction Act
(AIA), 26 U.S.C. § 7421(a), bars consideration of their suit. First, they argue that the AIA does
not apply because no “disputed tax sums” are in controversy. Reconsideration Mot. at 9. But the
entire purpose of Plaintiffs’ suit is to prevent the IRS from assessing income tax against non-
filers, and it is thus squarely a “suit for the purpose of restraining the assessment or collection” of
a tax. 26 U.S.C. § 7421(a). That Plaintiffs may not have identified a specific dollar amount in
controversy is of no moment. Next, they argue that the Court’s analysis was insufficient because
it failed to explicitly determine that “falsifying digital and paper documents upon which [the]
IRS builds [its] justification for criminal prosecutions and civil forfeitures” constitutes an
“assessment” or “collection” under the AIA. Reconsideration Mot. at 10–11. But the Court need
not engage with the substance of Plaintiffs’ conspiratorial allegations to determine that their suit
attempts to restrain the collection of a tax. Finally, Plaintiffs argue that the IRS’s conduct is
criminal and therefore contrary to law and not covered by the AIA. Id. at 11–13. But they
3 provide no support for this accusation other than their own conclusory assertions, and no
authority for the proposition that the purportedly criminal nature of the government’s tax-
collecting procedures confers on this Court jurisdiction where it would otherwise have none.
5. Alleged Error 8: Equitable Exception to the AIA
Along with arguing that their suit is not barred by the AIA, Plaintiffs argue that it falls
within the equitable exception to the AIA. Id. at 13–14. Under this doctrine, the AIA does not
apply “if it is clear that under no circumstances could the Government ultimately prevail” and
“equity jurisdiction otherwise exists.” Enochs v. Williams Packing & Navigation Co., 370 U.S.
1, 7 (1962). Plaintiffs have already made, and the Court has already rejected, this argument. The
Court will not entertain it a second time. See Exxon Shipping Co., 554 U.S. at 485 n.5.
Furthermore, to the extent Plaintiffs argue that the equitable exception applies because they have
not identified a specific amount in dispute, the Court has already rejected that reasoning above.
6. Alleged Errors 10–13: Standing
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UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA
MICHAEL B. ELLIS et al.,
Plaintiffs, Civil Action No. 16-2313 (TJK/GMH) v. consolidated with No. 17-22 (TJK/GMH) AMY BERMAN JACKSON et al.,
Defendants.
MEMORANDUM OPINION
Before the Court is Plaintiffs Michael Ellis, Robert McNeil, and Harold Stanley’s Motion
for Reconsideration of this Court’s June 19, 2018 Opinion adopting the Report and
Recommendation of Magistrate Judge G. Michael Harvey and dismissing this case, ECF No. 27
(“Reconsideration Mot.”). 1 Plaintiffs purport to identify fourteen errors in the Court’s opinion
dismissing one of Plaintiffs’ attempts to enjoin the federal government’s enforcement of the
income tax against individuals who do not file their returns. The Court assumes familiarity with
the factual and procedural background of this case. For the reasons explained below, Plaintiffs’
motion will be denied.
Legal Standard
A court may grant a Rule 59(e) motion to alter or amend a judgment “under three
circumstances only: (1) if there is an ‘intervening change of controlling law’; (2) if new evidence
becomes available; or (3) if the judgment should be amended in order to ‘correct a clear error or
prevent manifest injustice.’” Leidos, Inc. v. Hellenic Republic, 881 F.3d 213, 217 (D.C. Cir.
1 All ECF citations refer to the docket in Ellis v. Jackson, No. 16-cv-2313, unless otherwise stated. 2018) (quoting Firestone v. Firestone, 76 F.3d 1205, 1208 (D.C. Cir. 1996) (per curiam)). Rule
59(e) motions “are disfavored and should be granted only under extraordinary circumstances.”
Sieverding v. U.S. Dep’t of Justice, 910 F. Supp. 2d 149, 160 (D.D.C. 2012) (quotation omitted).
Parties may not use Rule 59(e) motions to relitigate arguments that were made or could have
been made before entry of judgment. See Exxon Shipping Co. v. Baker, 554 U.S. 471, 485 n.5
(2008).
Analysis
Plaintiffs do not argue that there has been any intervening change in law or newly
discovered facts since the Court’s dismissal of their case, and none of the alleged errors they
identify are clear errors (or, in fact, errors at all) warranting reconsideration. The Court
addresses each allegation below.
1. Alleged Error 1: “Unsupported Presumption”
Plaintiffs object to the Court’s characterization of Plaintiffs as “non-filers” who do not
file their tax returns. Reconsideration Mot. at 6–7. But Plaintiffs admit that they do not file tax
returns; that is the entire basis for their suit. See Stanley v. Lynch, 17-cv-22, ECF No. 1 ¶¶ 32–
36; Ellis v. Jackson, 16-cv-2313, ECF No. 1 ¶¶ 11–12, 19, 100–02. The Court did not err by
accurately describing them.
2. Alleged Errors 2 and 9: Administrative Procedure Act
Plaintiffs argue that the Court failed to adjudicate their claims under the Administrative
Procedure Act (APA). Reconsideration Mot. at 7, 14–15. Their misunderstanding appears to
stem from the Court’s correct citation of the APA as 5 U.S.C. § 551 et seq., while Plaintiffs
invoke, instead, its judicial review provision at 5 U.S.C. § 702. Citation quibbles aside, the
Court properly considered Plaintiffs’ claims of APA violations and dismissed them for the
reasons outlined in its June 19, 2018 Opinion. See generally ECF No. 26 (“Opinion”). That
2 Plaintiffs can point to a statutory cause of action does not entitle them to have their claims
adjudicated on the merits; they must first present a justiciable case or controversy.
3. Alleged Error 3: “Inferences” vs. “Declaratory Judgments”
Plaintiffs object to the Court’s characterization of the relief they seek as a declaratory
judgment that Congress has not imposed a duty on Americans to file income tax returns. See
Reconsideration Mot. at 8. Rather, they claim, they asked the Court to make various
“inferences” that non-filers do not have a duty to file returns or pay income tax. Id. This is a
semantic distinction without a difference. An “inference” is not a recognized form of legal or
equitable relief, and Plaintiffs seek declarations concerning their rights under 28 U.S.C. § 2201.
The Court did not err in characterizing their request for relief as it did.
4. Alleged Errors 4–7: The Anti-Injunction Act
Plaintiffs object in various ways to the Court’s conclusion that the Anti-Injunction Act
(AIA), 26 U.S.C. § 7421(a), bars consideration of their suit. First, they argue that the AIA does
not apply because no “disputed tax sums” are in controversy. Reconsideration Mot. at 9. But the
entire purpose of Plaintiffs’ suit is to prevent the IRS from assessing income tax against non-
filers, and it is thus squarely a “suit for the purpose of restraining the assessment or collection” of
a tax. 26 U.S.C. § 7421(a). That Plaintiffs may not have identified a specific dollar amount in
controversy is of no moment. Next, they argue that the Court’s analysis was insufficient because
it failed to explicitly determine that “falsifying digital and paper documents upon which [the]
IRS builds [its] justification for criminal prosecutions and civil forfeitures” constitutes an
“assessment” or “collection” under the AIA. Reconsideration Mot. at 10–11. But the Court need
not engage with the substance of Plaintiffs’ conspiratorial allegations to determine that their suit
attempts to restrain the collection of a tax. Finally, Plaintiffs argue that the IRS’s conduct is
criminal and therefore contrary to law and not covered by the AIA. Id. at 11–13. But they
3 provide no support for this accusation other than their own conclusory assertions, and no
authority for the proposition that the purportedly criminal nature of the government’s tax-
collecting procedures confers on this Court jurisdiction where it would otherwise have none.
5. Alleged Error 8: Equitable Exception to the AIA
Along with arguing that their suit is not barred by the AIA, Plaintiffs argue that it falls
within the equitable exception to the AIA. Id. at 13–14. Under this doctrine, the AIA does not
apply “if it is clear that under no circumstances could the Government ultimately prevail” and
“equity jurisdiction otherwise exists.” Enochs v. Williams Packing & Navigation Co., 370 U.S.
1, 7 (1962). Plaintiffs have already made, and the Court has already rejected, this argument. The
Court will not entertain it a second time. See Exxon Shipping Co., 554 U.S. at 485 n.5.
Furthermore, to the extent Plaintiffs argue that the equitable exception applies because they have
not identified a specific amount in dispute, the Court has already rejected that reasoning above.
6. Alleged Errors 10–13: Standing
Plaintiffs also object to the Court’s holding that they lack standing to bring their suit on
several grounds. First, they object to the Court’s conclusion that some of Plaintiffs’ claims about
the allegedly fraudulent and illegal conduct of the IRS fail to state an injury in fact, because they
are generalized grievances common to the public at large. They argue that this is incorrect
because they have each been individually injured by the “attorney-approved, attorney prolonged
falsification of IRS records.” Reconsideration Mot. at 16. Once again, they repeat an argument
the Court has already rejected. See Opinion at 8–9. They also overlook the Court’s
determination that only some of Plaintiffs’ claims are generalized grievances. Id. The Court also
held that those harms that are not generalized grievances—such as Plaintiff Stanley’s
incarceration—are self-inflicted because they were caused by Plaintiffs’ decision not to file
4 income tax returns. As a result, Plaintiffs cannot establish the causation element of standing. Id.
at 9–10; see Ellis v. Comm’r, 67 F. Supp. 3d 325, 336 (D.D.C. 2014).
Plaintiffs also object to the conclusion that some of their claimed injuries are self-
inflicted, and again complain that the Court failed to identify a specific law requiring them “to
comply with federal income tax laws.” Reconsideration Mot. at 16. But the Court need not cite
a specific law for this proposition in its Opinion to conclude that these injuries are self-inflicted. 2
Finally, Plaintiffs object to the Court’s conclusion that they also failed to establish
redressability. The Court concluded that the prospective relief Plaintiffs requested—for
example, an order “to enjoin IRS’ record falsification machine”—would not redress any past
harms allegedly suffered by Plaintiffs. ECF No. 21 at 12; see Opinion at 10–11; see also Dearth
v. Holder, 641 F.3d 499, 501 (D.C. Cir. 2011) (stating that “past injuries alone are insufficient to
establish standing” for prospective relief). Plaintiffs argue that the Court erred because a
favorable ruling would, for example, justify Plaintiff Stanley’s release from prison and “remedy
[the] past sufferings” of other plaintiffs by vindicating them. Reconsideration Mot. at 18. Once
again, Plaintiffs simply repeat arguments that they already raised in their objection to the
Magistrate Judge’s Report and Recommendation and which the Court has already rejected. See
ECF No. 21 at 11–13; Opinion at 10–11. Upon review, the Court is satisfied that its prior ruling
dismissing this case for lack of standing did not contain clear error or cause manifest injustice.
Fed. R. Civ. P. 59(e).
7. Alleged Error 14: Frivolousness
Finally, Plaintiffs object to the Court’s dismissal of their claims as frivolous.
Reconsideration Mot. at 19–21. They provide an additional summary of their theory of the case,
2 Nor is this alleged failure relevant to the Court’s redressability analysis. See Reconsideration Mot. at 17–18.
5 but it hardly aids their argument that this suit, brought against—among others— a former
President, a former Attorney General, and several judges in this circuit, should not be dismissed
on jurisdictional grounds for failure to present a substantial federal question. See Tooley v.
Napolitano, 586 F.3d 1006, 1009 (D.C. Cir. 2009). As the Court noted in its opinion, Plaintiffs
Ellis and McNeal have been permanently enjoined from filing, in any federal court, additional
vexatious lawsuits challenging the IRS’s actions with respect to determining income tax liability.
Crumpacker v. Ciraolo-Klepper, Case No. 1:16-cv-1053 (CRC), 2017 WL 3584879 (D.D.C.
Apr. 19, 2017), aff’d, 718 F. App’x 18 (Mem) (D.C. Cir. 2018).
Conclusion
For all these reasons, Plaintiffs’ Motion for Reconsideration, ECF No. 27, will be denied.
Plaintiffs’ Motion to Set Rule 59(e) Motion for Argument, ECF No. 34, will be denied as moot.
To the extent to which it is directed at this Court, Plaintiffs’ Motion for Writ of Mandamus, ECF
No. 35, which seeks to force the Court to rule on this motion, will also be denied as moot. A
separate order will issue.
/s/ Timothy J. Kelly TIMOTHY J. KELLY United States District Judge
Date: January 13, 2020