U.S. District Court
Eastern District of California - Fresno
CIVIL DOCKET FOR CASE #17-cv-00034-DAD-EPG
FORD v. CIRAOLO-KLEPPER et al
Assigned to: Judge Dale A. Drozd
and
Magistrate Erica P. Grosjean
Date Filed: 01/10/2017
Related Case: 1:17-cv-00187-DAD-EPG
Melba Ford is an 80-year old patriot who resides in eastern California. In December of 2016, Melba contacted me on this website and asked if I would review her Individual Master File (IMF), and other documents, to determine if I saw the same pattern of IRS computer fraud I had observed in other cases.
After reviewing her IMF Account Transcript for 2003, I immediately recognized the same pattern of three-digit transaction codes that nameless IRS employees enter into the IMF computer system, then conceal, by overriding the system’s strict security features. According to the Transcript, the IRS alleged that she had a 2003 tax liability of $150, 326.02, which included accrued interest and penalties.
I also noted on the Transcript that IRS claimed it prepared a Substitute For Return (SFR) on August 14, 2006, but received it 35 days earlier on July 11, 2006. This anomaly is consistent with every other transcript I have reviewed.
Despite IRS’ assertion that it prepared an SFR on Melba’s behalf, a 2013 IRS response to a Freedom of Information Act (FOIA) request in McNeil case 15-1288, asking for copies of his SFRs, revealed that IRS never prepares SFRs on any date, stating “….. there are no documents responsive to your request.”
After discussing my findings with Melba, she decided to file a lawsuit in U.S. District Court for the Eastern District of California - Fresno to enjoin (stop) the IRS from falsifying federal records. This lawsuit was filed on January 10, 2017.
The case was assigned to U.S. District Court Judge Dale A. Drozd, who reassigned it to U.S. Magistrate Judge Erica P. Grosjean (grow-zhawn) to administer up until trial.
The Department of Justice assigned the case to Jonathan M Hauck, Trial Attorney, Tax Division, who is located in Washington, D.C.
Almost immediately, on February 10, 2017, Mr. Hauck filed a countersuit against Melba “….To Reduce Federal Tax Assessments to Judgment.” That case was also filed in U.S. District Court for the Eastern District of California - Fresno and designated 17-CV-00187 United States of America v. Melba L. Ford.
Since the two cases, 17-CV-00034 and 17-CV-00187, involved the same or similar parties, properties, claims, events, and/or questions of fact or law, both were assigned to Judge Drozd and Magistrate Grosjean.
In 17-CV-00034, on March 31, 2017, the Government filed its Notice of and United States’ Motion to Dismiss, accompanied by its Memorandum in Support of United States’ Motion to Dismiss. These documents served notice that the Government intended to file its Motion to Dismiss on May 2, 2017. The Government posits that the case should be dismissed based on the Court’s lack of subject matter jurisdiction arising from the 1867 Anti-Injunction Act (26 U.S.C. §7421).
On April 12, 2017, Melba filed her Opposition to Motion to Dismiss and Motion to Compel Production of One Document to End Fact Controversy. In this document, she moved the Court to compel the Government to produce “the sworn substitute income tax return concerning me and 2003 which IRS records show was prepared on either July 11, 2006 or August 14, 2006, and upon which this Court must rely in both this case and 17-00187.”
On April 25, 2017, the Government filed The United States’ Reply to Plaintiff’s Opposition to the United States’ Motion to Dismiss.
In response, on May 1, 2017, Melba filed her Rule 11 Motion to Show Cause Re: Sanction of Jonathan M. Hauck or, In Alternative Motion to Compel Production of the “Substitute Income Tax Returns” IRS Claims it Prepared on July 11, 2006 or August 14, 2006.
Then, May 18, 2017, Judge Drozd issued his Order Granting Motion to Dismiss Based on Subject Matter Jurisdiction. On that same day, the Clerk of Court filed his Judgment into the record of the case.
On June 13, 2017, Melba filed Plaintiff’s Rule 59 Motion to Alter of Amend Order.
Finally, on June 26, 2017, Judge Drozd issued his Order Denying Motion to Alter or Amend Judgment.
Following is the Docket Sheet containing links to all the documents filed in this case.
U.S. District Court for the Eastern District of California - Fresno