Maybe Harvester won't be with us much longer...

[Dr. Caligari]

And they say T.C. judges have no sense of humor.

Given the citation (USTC/ AFTR), I think it is a U.S. District Court case, not Tax Court.

[LPC]

And they say T.C. judges have no sense of humor.

Given the citation (USTC/ AFTR), I think it is a U.S. District Court case, not Tax Court.

I was intrigued by the quote, and had to look it up.

It was not a suit in Tax Court, but a suit against the Tax Court. Leo Itz v. United States Tax Court and Internal Revenue Service, 1987 WL 15893, at *5, 87-2 USTC P 9497, 87 TNT 124-25, No. A-85-CA-623 (W.D.Tex. 5/6/1987).

LEO ITZ
vs.
UNITED STATES TAX COURT AND
INTERNAL REVENUE SERVICE

Filed May 6, 1987

ORDER

Before the Court is Defendant's Motion to Dismiss or in the Alternative for Summary Judgment and for Rule 11 Sanctions. The Court, having considered the Motion, as well as the pleadings on file in this cause, is of the opinion that the Motion is meritorious and should be GRANTED.

This is an action against the United States Tax Court and the Internal Revenue Service. It can best be characterized as a tax protest. The Plaintiff seeks a declaration that he is a "de jure" citizen as opposed to a "de facto" citizen of the United States. Plaintiff's pleadings contain rambling, barely coherent discussions of the supposed basis for the distinction between "de jure" and "de facto" citizens. The former class allegedly was created by the Preamble to the United States Constitution; the latter was allegedly created by the Fourteenth Amendment to the Constitution. The supposed import of this distinction can best be stated in Plaintiff's own words: [1]

Each of the two citizenships adhere to, and reside in, the respective jurisdictions to which they attach. The original de jure citizenship is of the organic common law jurisdiction. The latter de facto citizenship is of the internationalist maritime jurisdiction. [2] The common law citizenship pertains solely to the white race and the Christian faith, said faith serving to define the justice encompassed within, and the limits of, that jurisdiction. The maritime citizenship of the Fourteenth Amendment is universalist and egalitarian and it pertains to all races, colors, and creeds. The justice encompassed in that jurisdiction is defined by the expediency of the market place and the customs of merchants and nations. Its limits are declared by international law and treaties adopted by Congress.

Plaintiff's Supplemental Memorandum in Support of Motion for Declaratory Judgment for Citizenship at 55-56.

Plaintiff has filed five pleadings in this case:

(1) Tax Court is in Want of and Lacks Jurisdiction and Removed to this Instant Court which Has Jurisdiction on the Federal Question

(2) Motion for Declaratory Judgment for Citizenship

(3) Declaration in Support of Motion for Declaratory Judgment of Citizenship

(4) Revocations and Waivers in Support of Motion for Declaratory Judgment of Citizenship

(5) A Supplementary Memorandum #1 of Law/Facts, and Authorities on Classes of Citizenship in Support of Plaintiff's Motion for Declaratory Judgment of Citizenship

On January 23, 1987 the Defendants filed the instant Motion, seeking the dismissal of this action, and sanctions against Mr. Itz for bringing this lawsuit. Mr. Itz filed no response to the Motion.

The Plaintiff has cited no jurisdictional statute showing that this Court has the jurisdiction to make declarations of citizenship. Moreover, the true goal of the suit appears to be to obtain a declaration that Plaintiff is exempt from the income tax laws of this country, and to remove an action filed in the United States Tax Court to this Court. As the Defendants point out, one cannot maintain a declaratory judgment action with respect to federal tax liability. 28 U.S.C. section 2201. In addition, there is no statutory authority for the removal of an action from the Tax Court to this Court. Thus, this Court lacks jurisdiction over the subject matter of this suit, and the suit must be dismissed.

The Defendants also seek the entry of an order awarding them costs against the Plaintiff under Fed.R.Civ.P. 11. Rule 11 provides that the signature of a party on a pleading certifies that to the best of the party's knowledge, information and belief formed after reasonable inquiry, that the pleading is well grounded in fact and is warranted by existing law or a good faith argument for the extension, modification or reversal of existing law. Plaintiff signed all pleadings filed in this action, and therefore is bound by the provisions of Rule 11. Moreover, although Plaintiff's pro se status requires that the Court review his pleadings liberally, it does not offer Plaintiff "an impenetrable shield, for one acting pro se has no license to harass others, clog the judicial machinery with meritless litigation, and abuse already overloaded court dockets." Farguson v. MBank Houston, N.A., 808 F.2d 358, 359 (5th Cir. 1986). The positions taken by Plaintiff in this case have no basis in existing law or any reasonably based suggestion for the extension, modification or reversal of existing law. The claims are patently meritless. The Court will therefore award sanctions pursuant to Rule 11. Indeed, the terms of Rule 11 REQUIRE this Court to impose such sanctions:

If a pleading, motion, or other paper is signed in violation of this rule, the court, upon motion or upon its own initiative, SHALL impose upon the person who signed it . . . an appropriate sanction. . . .

Fed.R.Civ.P. 11. See also Robinson v. National Cash Register Co., 808 F.2d 1119, 1130-31 (5th Cir. 1987). ACCORDINGLY, IT IS ORDERED that this case is DISMISSED FOR LACK OF SUBJECT MATTER JURISDICTION. IT IS FURTHER ORDERED that Plaintiff shall pay to Defendants the sum of $500 as sanctions pursuant to Fed.R.Civ.P. 11.

SIGNED and ENTERED this 6th day of May, 1987.

James R. Nowlin
United States District Judge
FOOTNOTES

[1] Because the Court has no earthly idea what the Plaintiff is talking about, the Court could use no words but the Plaintiff's.

[2] Plaintiff's attempt to invoke the maritime jursidiction of this Court will most likely be unsuccessful, for it appears that Plaintiff may have at least one oar out of the water.

[Thule]

[1] Because the Court has no earthly idea what the Plaintiff is talking about, the Court could use no words but the Plaintiff's.

[2] Plaintiff's attempt to invoke the maritime jursidiction of this Court will most likely be unsuccessful, for it appears that Plaintiff may have at least one oar out of the water.

Both footnotes are brilliant. I have a soft spot for judges who call BS when they see it.

[wserra]

Given the citation (USTC/ AFTR), I think it is a U.S. District Court case, not Tax Court.

Shows how many tax cases I read.

That's a great opinion.

[.]

Plaintiff may have at least one oar out of the water

Great commentary, but it probably escapes the CrackHeads and the like. Better to whack them between the eyes with the $25K 2x4.

[silversopp]

James R. Nowlin is my hero now.

When is the next opening on the Supreme Court?

[Harvester]

if you missed 6 MINUTES the other night I transcribed it:

"Whether Leona Helmsley really did tell her Connecticut housekeeper 'We don't pay taxes. Only the little people pay taxes' we can be sure of one thing - lots of people pay no income tax. Aside from the millions who don't earn enough to file a return, there are plenty who feel they just don't owe the tax. In fact it's a bit of a cottage industry. A little digging shows no shortage of books, videos, and websites all describing how the IRS has deceived virtually everyone regarding the true nature of income, and furthermore, how to escape the government-run scam. Tax protesters, deniers, abolitionists - they go by several names - but common among them is their unwillingness to give up; even when faced with penalties, levies, or in some cases, jail.

If you've ever had doubts our nation's income tax system, and spent any time online in search of answers, then you've no doubt run into this man - Famspear. The unassuming attorney spends most of his time online; a lot of time. His handiwork is everywhere. From facebook to wikipedia, Famspear makes sure any notion of the tax not exactly as envisioned by the IRS, is quickly and soundly corrected, quashed, typed over, buried and of course, ridiculed.

So staunch in his tireless, seemingly all-knowing defense of the tax he's become something of a legend; "tax defender" or "tax shill" to the tax honesty community. It's a role he's played for over a decade. But now, in a restored Republic, Famspear must put on new face in what critics say may be his most challenging role yet. We managed to catch up with Famspear at his beachside home.

AN: You've been at this a long time. How did it start?
FA: well I had a few tax protestor-type clients and found them interesting; been fascinated with the whole TP mind set - it's a unique one - the psychological traits they all share. I mean you can hammer them with the law and court rulings all day long but they just don't get it. It's like "hello? anybody in there?" After awhile it gets old though. And they just keep popping up, and someone's gotta defend the sacred tax; where do they all come from? there's no end. Every day "no, you're delusional," "no, the law is what I say it is," "no court has ever ruled." It's a lot of work.
AN: that script is getting old
FA: tell me about it. So that's why I'm excited by this new role
AN: yes, talk about this new project.
FA: OK, here's the idea, it's really out there. Somehow these wackadoosters figure it out, and they start their own republic, like the original one, and set it up right alongside the corporate government.
AN: haha
FA: Yeah and they're not arrested cuz it's legal, funding and everything, I mean, total patriot fantasy. And people have a choice, corporation or constitutional republic right? and then, get this, word starts to get out, people learn whoa, been paying taxes we never owed, adhesion contracts, been snookered, bamboozled, hoodwinked, scammed...
AN: doesn't look good for you
FA: hell no. So, how to save my butt right? Well, can't say I was part of the scam now can I? How's that gonna play? So I go a little psycho myself when my woman left home for brown-eyed man well I still don't seem to care. And then BAM! plausible denial. Say I was totally scammed myself!
AN: will that be well-received; isn't that a little hard to accept, from you a 25-year tax attorney? The "Knight Templar of the Sacred Tax?"
FA: well, I never back away from a challenge.
AN: you know it's collapsing, you know the truth is coming out.
FA: no! ... You said... OK, it's over! [rips the mic off, storms off]
AN: And there's nothing you can do to..
FA: STOP IT!

[lorne]

6 Minutes eh? don't think I get that channel. nice one. Good times, bad times, you know i've had my share...
best part: "..unassuming attorney.." Now that's funny.

[silversopp]

OK, here's the idea, it's really out there. Somehow these wackadoosters figure it out, and they start their own republic, like the original one, and set it up right alongside the corporate government.

Back in March you told us that you and some other tools on the internet did just that. You restored the old republic and every governor was forced to step down in a few days. It's now September. No governor has stepped down, and you and the internet whackadooster crowd are not in control of the government.

You also told us that you were going to use some magic words to save Pete from going to prison. He's now in prison.

Nothing that you say is true. From your fantasy government theories, to the photoshopped check you link. Everything is just a lie.

Poor Harvey. The real world keeps on moving foward while you stand at the back of the line playing with yourself in a make-believe world.

[.]

Harvey is an attention-whore near the scale of Van Pelt. That he's survived here long enough to make over 300 useless posts is just evidence that he's not yet quite up to Van Pelt's level of dementia.

That he buys into numerous tax, financial and other delusions is probably the result of his general failure in life, which must surely be the fault of the evil banksters or the evil Fed or someone other than himself.

His inability to differentiate between reality and fiction precludes him from ever be able to take any effective action to bring about his imagined nirvana. That just piles practical failure on top of intellectual failure, not to mention probable financial and social failure.

He's sort of a mini-blowhard, not unlike most of the Crack-heads. A lot of keystrokes and fury, signifying nothing.

He's sort of sad.

[Evil Squirrel Overlord]

So what's up with that thing you sent the Governors? Or did you forget about that...

[Judge Roy Bean]

At the risk of perpetuating the department of redundancy department:

Don't feed the trolls.

Every character typed is manna from heaven for the likes of Harvester.

[Harvester]

Hmm, running a scam from a black robe protected by fat old men with guns; can't quite imagine what that's like, perhaps you could elaborate?

Yes, WeThePeople did send letters to all Governors, thanks for asking, I didn't think y'all had any interest in a restored Republic. Are some of you perhaps beginning to see where your listing ship of state is headed? No... I thought not. And not only to Governors, later the Supreme Court, the military and legislative and executive branches were served with demands. And yet, somehow no one making those demands were arrested. Why is that? Do you suppose ... the first time in modern history a petition came forth from the people they could not ignore? We're on track & waiting for the collapse. Your funding ends Sept 30 and the Federal Reserve bought no outstanding US Treasury bonds recently. Of course money can only be printed when Treasury bonds are issued & sold. Oh and tax revenues are down 60% Hoho, what a glorious time to be alive! Give thanks where it's due. Thank God Almighty we are free at last!

With love,
your pal, Harvester

[LPC]

The trap we set for ourselves:

[Joey Smith]

That's when the White Knights are going to finally arrive from Uranus and quash the lizard shape-shifters who are secretly running our government, right?

So, September 30 is now the new date?

Guess you'll be home waiting for your Omega packet to arrive ..............

NESARA NOW!

[Gregg]

Hmm, running a scam from a black robe protected by fat old men with guns; can't quite imagine what that's like, perhaps you could elaborate?


yada yada yada, desperate rant of a man with a self esteem problem

Yes, WeThePeople did send letters to all Governors, thanks for asking, I didn't think y'all had any interest in a restored Republic. Are some of you perhaps beginning to see where your listing ship of state is headed? No... I thought not. And not only to Governors, later the Supreme Court, the military and legislative and executive branches were served with demands. And yet, somehow no one making those demands were arrested. Why is that?

Because talking stupid and making an ass of yourself has been legal since the Alien and Sedition Act was declared unconstitutional. Try showing up at a Governor's Mansion with your De Jure warrant and telling the Governor to either sign your little piece of paper or move out, I suspect someone might start getting arrested before that happens

Do you suppose ... the first time in modern history a petition came forth from the people they could not ignore?

So, your evidence for a petition that "can't be ignored" is working is that you are in fact being ignored? You are a stupid creature, aren't you?

We're on track & waiting for the collapse. Your funding ends Sept 30 and the Federal Reserve bought no outstanding US Treasury bonds recently.

The Federal Reserve does not ever buy new issue securities, they buy them on the open market and they do this to NOT influence the fresh issue market. You should learn about what the hell you're talking about, or as someone said, "Tis better to be silent and let others think you a fool, than to speak up and remove any doubt"

Of course money can only be printed when Treasury bonds are issued & sold. Oh and tax revenues are down 60% Hoho, what a glorious time to be alive! Give thanks where it's due. Thank God Almighty we are free at last!

So, will you have the guts to come tell everyone when the IRS starts in on you? Are we gonna know when you go move in with Pete? and are you going to post my open letter on the highly censored (to protect anyone there from seeing truth) LH Forum?

With love,
your pal, Harvester

[The Operative]

Your funding ends Sept 30 and the Federal Reserve bought no outstanding US Treasury bonds recently.

The Federal Reserve INCREASED its' holdings of U.S. Treasury securities by $10.55 billion through open market transactions between Aug. 5 and Sept. 9, 2010.
http://www.federalreserve.gov/releases/h41/Current/

[Paul]

The Federal Reserve INCREASED its' holdings of U.S. Treasury securities by $10.55 billion through open market transactions between Aug. 5 and Sept. 9, 2010.

But they gave FRNs for them, so the securities weren't bought, they were stolen.

[Nikki]

It is not appropriate to reply to a troll.

Instead, talk about it in the third person.

[Pottapaug1938]

It is not appropriate to reply to a troll.

Instead, talk about it in the third person.

Even better, don't mention it at all. It craves attention so much that it will derive intense pleasure from seeing everyone else talking about it. I do recognize the virtue of trying to protect newcomers from its idiocies; but anyone dumb enough to fall for them won't listen to us anyway.