McNeil v. Brown

District Court, District of Columbia·Decided September 26, 2018·No. Civil Action No. 2017-2602·Published

Opinion

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

ROBERT A. MCNEIL, et al., :

:

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

:

v. : Re Document No.: 11 :

JANICE R. BROWN, et al., :

:

Defendants. :

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 judges 1 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 numerous

1 Defendant Janice Rogers Brown retired from the federal bench on August 31, 2017.

lawsuits 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.

2 The Court issued an order to show cause why this case should not be dismissed for noncompliance with Federal Rules of Civil Procedure 4(i) and 4(m) on March 9, 2018, see ECF No. 4. Plaintiffs served the Attorney General and the U.S. Attorney for the District of Columbia on March 14, 2018, see ECF No. 5, completing service as to Judge Brown. However, Plaintiffs never served Judge Ginsburg or Judge Wilkins, and therefore the Court also dismisses Plaintiffs’ claims against them for failure to serve these defendants pursuant to Rule 4(m) and failure to prosecute their claims against these defendants pursuant to Rule 41(b). See Kopff v. Battaglia,

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.

425 F. Supp. 2d 76, 80 (D.D.C. 2006) (dismissing claims against ten defendants without prejudice where plaintiff did not file proof of service); see also Local Civ. R. 83.23 (“A dismissal for failure to prosecute may be ordered by the Court upon motion by an adverse party, or upon the Court’s own motion.”). However, even if Plaintiffs had prosecuted their claims against these three defendants, the Court would have still dismissed those claims for the same reasons it dismisses the claims against Judge Brown.

3 The appeals of the dismissals of those suits are: Ellis v. Commissioner, 15-5035 (D.C.

Cir.); McNeil v. Commissioner, 16-5233 (D.C. Cir.); DePolo v. Ciraolo-Klepper, 16-5308 (D.C. Cir.); Crumpacker v. Ciraolo-Klepper, 17-5054 (D.C. Cir.); McGarvin v. Ryan O. McMonagle, 17-5055 (D.C. Cir.); Podgorny v. Ciraolo-Klepper, 17-5056 (D.C. Cir.); DeOrio v. Ciraolo- Klepper, 17-5057 (D.C. Cir.); Dwaileebe v. Martineau, 17-5058 (D.C. Cir.).

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:

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