U.S. DISTRICT COURT
THE DISTRICT OF COLUMBIA
ELLIS v. COMMISSIONER OF INTERNAL REVENUE, ET AL
Assigned to Judge Amy Berman Jackson
Date Filed: 03/19/2014
Michael B. Ellis resides in Texas and has enjoyed a long, successful career selling educational software to school districts across the country. After one year of diligent research, he discovered that, in its enforcement of the income tax against so-called “non-filers”, the IRS committed computer fraud by overriding the strict security features of its Individual Master File (IMF) system by inserting a 3-digit transaction code to open a module into which IRS then falsified his record to make it appear that IRS prepared and received a Substitute For Return (SFR) on conflicting dates when, in fact, no SFR was ever prepared or received on any date.
(Note: Falsifying federal records is a felony under 18 U.S.C. §1001)
An unknown IRS employee then entered another transaction code to conceal their initial, fraudulent transaction code, but left behind the open module allowing them to unlawfully begin the process of sending him threatening letters, placing a lien on his assets, creating and filing a fraudulent Notice of Federal Tax Lien into the public record, ruining his credit score, confiscating tens of thousands of dollars of his salary and commissions, and causing him to be fired from his job.
Michael subsequently filed a lawsuit in U.S. District Court for the District of Columbia to enjoin (stop) the IRS from falsifying federal records. His was the first of many lawsuits subsequently filed by Plaintiffs from all over America who discovered that their IMF records had been similarly falsified.
This is a case of “first impression”, which means no court has ever adjudicated the allegations of IRS record falsification upon which Michael’s case rests. In other words, there is no “precedent” to guide the judge in her final decision regarding the outcome of the case.
So, the notoriously corrupt Judge Amy Berman Jackson falsified court documents to create one.
Michael’s lawsuit alleged that IRS falsified his IMF to make it appear that it created a Substitute for Return (SFR) on conflicting dates, when, in fact, no SFR was ever created on any date.
The Department of Justice attorney, representing the IRS, filed a Motion to Dismiss the lawsuit alleging that the Court lacks jurisdiction to even hear the case, per the 1867 Anti-Injunction Act (26 U.S. Code §7421) which states "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person, whether or not such person is the person against whom such tax was assessed."
Further, the DoJ attorney falsely claimed the lawsuit was filed “to enjoin the IRS from preparing SFRs”.
Judge Jackson agreed with the DoJ’s falsified claim and granted the Motion to Dismiss stating that Michael’s allegation that it is impossible to enjoin an act that never occurs versus the DoJ’s claim that the lawsuit was filed to enjoin the IRS from preparing SFRs is a “distinction without a difference”.
And, thus, the precedent was set for dismissals of all future cases.
Here is the Docket Sheet containing links to all the documents filed in his case.
U.S. District Court for the District of Columbia