U.S. DISTRICT COURT
THE DISTRICT OF COLUMBIA
CIVIL DOCKET FOR CASE #16-cv-00420-CRC
DWAILEEBE v. MARTINEAU et al
Assigned to: Judge Christopher R. Cooper
Date Filed: 02/29/2016
16-cv-01053 CRUMPACKER v. CIRAOLO-KLEPPER
16-cv-01384 MORRIS v. McMONAGLE
16-cv-01458 MCGARVIN v McMONAGLE
16-cv-01768 PODGORNY v. CIRAOLO-KLEPPER
16-cv-2089 DeORIO v. CIRAOLO-KLEPPER
For the year 1996, the IRS falsified its records to make it appear that it had created a Substitute For Return (SFR) on Gary Dwaileebe’s behalf when, in fact, no SFR was created for him nor is one EVER created for ANY American at ANY time.
But, based of its falsified records, the IRS calculated that Gary had an income tax deficiency, including interest and penalties, of $96,559.19 for the year 1996. To collect this fraudulently-created amount, in 2012 and 2013, the IRS confiscated $96,559.19 from Gary’s business.
In February of 2016, however, Gary fought back by filing this lawsuit in U.S. District Court for the District of Columbia to enjoin (stop) the IRS from falsifying federal records. This was to be the fourth of many lawsuits subsequently filed by Plaintiffs from all over America who discovered that their IMF records had been similarly falsified.
True to form, the Department of Justice (DoJ) attorney 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."
In reality, there are fourteen (14) exceptions to the AIA that allow the Court to invoke its “equity jurisdiction” and rule on the merits of such cases. Erin Morrow Hawley does a masterful job of explaining this in her Article entitled “The Equitable Anti-Injunction Act”, Notre Dame Law Review, 2014, Volume 90:1, pg. 81.
Despite this powerful evidence, Judge Cooper dismissed Gary’s case for lack of jurisdiction.
And, when Gary appealed the dismissal in the U.S. Court of Appeals for the District of Columbia, that Court affirmed Judge Cooper’s ruling.
Following are the Docket Sheets containing links to all the documents filed in this case.
U.S. District Court for the District of Columbia
U.S. Court of Appeals for the District of Columbia