John J. Bulten wrote:Why don't you start with #1 on its own merits,
He picked #1.
The first issue listed by Hendrickson in his brief is "The District Court erred by not immediately dismissing the complaint due to lack of subject-matter jurisdiction."
But that's silly.
26 U.S.C. 7405 gives the United States the right to recover erroneous refunds by a civil action, and 26 U.S.C. 7402(a) gives the district courts of the United States, at the instance of the United States, jurisdiction "to render such judgments and decrees as may be necessary or appropriate for the enforcement of the internal revenue laws."
28 U.S.C. 1340 gives district court jurisdiction over cases arising under federal internal reUnited States.
venue laws.
28 U.S.C. 1345 gives district courts original jurisdiction over all civil actions brought by the United States.
And all of these statutes were cited in the complaint filed by the United States.
Hendrickson doesn't even mention these statutes, but instead claims that his own tax return is "final" cannot be contradicted, which is both wrong and demonstrates that Hendrickson does not even understand the concept of subject-matter jurisdiction.
If that's Hendrickson's best argument, then the United States does not even need to file a brief, because the Court of Appeals will be dismissing the appeal summarily.