wserra wrote:Denise Elizabeth v. Timothy Geithner, 12-cv-7719, CACD.
The complaint is exactly what you would expect from a "suitor" of David's. It varies between laughable and incomprehensible.
If you strip away the foreign agent, admiralty, and other jurisdictional and procedural nonsense (although I have to say that, if it takes almost two pages to explain why a federal district court has jurisdiction, you're in trouble), the essence of the complaint seems to be this, extracted from "cause of action" on page 3:
Denise is owed a full refund of withholdings because she was demanding lawful money for the entire tax year.
That's it. Never mind what the tax laws say, if you demand a refund in "lawful money," then they have to give it to you. End of story.
Hey, at least it's simple.
Procedurally, if I were the judge I would treat the action against Geithner as an action for a refund, and would dismiss it without prejudice for failing to pay the full amount of tax owed (and, to the extent it seeks declaratory or injunctive relief, for lack of jurisdiction because of the anti-injunction act). The action against Selvi Stanislaus (who is the executive officer of the California Franchise Tax Board) should be dismissed for lack of jurisdiction, being a suit against a state and barred 28 USC § 1341 ("The district courts shall not enjoin, suspend or restrain the assessment, levy or collection of any tax under State law where a plain, speedy and efficient remedy may be had in the courts of such State.") and the pesky 11th Amendment.