We recall that the Internal Revenue Service revoked the tax exempt status of "We the People Congress, Inc." and "We The People Foundation for Constitutional Education, Inc." Around March of 2010, the Foundation reported that its tax exempt status had been revoked effective retroactively to the year 2003, and that the IRS was preparing to execute levies for alleged tax deficiencies stemming from the revocation. Robert L. Schulz, on behalf of these two "organizations," has been fighting the collection actions in U.S. Tax Court. Here is a Bench Opinion from the U.S. Tax Court in the cases of
We the People Congress, Inc. v. Commissioner, case no. 020999-10L, and
We The People Foundation for Constitutional Education, Inc. v. Commissioner, case no. 020998-10L:
Bench Opinion by Special Trial Judge Lewis R. Carluzzo
October 31, 2013
We the People Foundation for Constitutional, Inc. et al.,
Docket No. 20998-10L, 20999-10L
THE COURT:
The court has decided to render oral findings of fact and opinion in these consolidated cases, and the following represents the Court's oral findings of fact and opinion (bench opinion).
Section references contained in this bench opinion are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period. Rule references are to the Tax Court Rules of Practice and Procedure.
Prior to consolidation, by Order dated October 18, 2012, each of these section 6330(d) cases was assigned "for the purpose of resolving whether petitioner is entitled to challenge the underlying liability giving rise to the instant collection action." By order dated November 2, 2012, the cases were consolidated and otherwise assigned for trial or disposition. See sec. 7443A(b)(4). These consolidated cases are subject to, and are conducted in accordance with Rules 180, 181, and 182. This bench opinion is made pursuant to the authority granted by section 7459(b) and Rule 152. Except as provided by Rule 152(c), this bench opinion shall not be relied upon as precedent.
Robert L. Shulz [sic; should be spelled "Schulz"], an officer of each petitioner, appeared on their behalf. Shawna Early appeared on behalf of respondent [Commissioner of Internal Revenue].
In an Order dated April 19, 2013, the Court ruled that petitioners are not, in this proceeding, entitled to challenge the existence or the amount of the underlying liabilities to which the collection actions here in dispute relate. See sec. 6330(c)(2)(B). The pleadings in this case show, as confirmed by Mr. Shulz [sic] at trial, that there are no other issues in dispute in this proceeding. Other issues that could have been raised by petitioners under section 6320 or 6330 are therefore deemed conceded by them. See sec. 6330(c)(2)(A).
It follows that respondent may proceed with the various collection actions proposed in the various notices of determination that form the basis for the Court's jurisdiction in these cases.
To reflect the foregoing and the ruling in the Order dated April 19, 2013, decisions will be entered for respondent.
This concludes the oral findings of fact and opinion in this case. And I believe that concludes all of our proceedings on the New York and Westbury trial section as well as the two special sessions. So all of our sessions are adjourned.
Here is the related order on December 13, 2013:
Pursuant to the determination of the Court as set forth in its bench opinion rendered on October 31, 2013, it is
ORDERED that the Clerk of the Court shall transmit herewith to petitioners and to respondent a copy of the pages of the transcript of the further trial in the above case before Special Trial Judge Lewis R. Carluzzo at New York, New York, (Special Trial Session), containing his oral findings of fact and opinion rendered at the trial session at which the case was heard.
In accordance with the oral findings of fact and opinion, decisions will be entered for respondent.
[signed] Lewis R. Carluzzo
Special Trial Judge
December 13, 2013
"My greatest fear is that the audience will beat me to the punch line." -- David Mamet