On January 18, 2021, I filed Plaintiff's Reply in Opposition to United States’ Motion to Dismiss the Amended Complaint [7 pages], supported by Exhibit A [my August 2, 2013 FOIA to the IRS for Substitute for Returns (SFRs) for 2012-2016 and 2008-2009], Exhibit B [IRS’ September 17, 2013 Response to my FOIA] and a Proposed Order for Judge Bates to sign, denying the United States’ Motion to Dismiss my Amended Complaint.

Upon rereading the government’s Memorandum of Law in Support of Motion to Dismiss, I realized that DoJ attorneys McMonagle and Morton were correct. Much of the relief I sought in my Amended Complaint (Recovery of $30,000 + interest in confiscated funds and halting the $1,000 per month garnishment of my Social Security payments) was unavailable under 26 U.S.C. §7345. So, in my Reply in Opposition, I conceded those points and revised my relief to reflect my request that the Court:

1. Find that the certification concerning me was erroneous, in accordance with 26 U.S.C. §7345(e)(1).

2. Order the Secretary of the Treasury to notify the Secretary of State that my certification was erroneous, in accordance with 26 U.S.C. §7345(e)(2).

RAM Note: There remains ample evidence that the IRS records concerning me are erroneous.

Example 1: The IRS mailed the two Notices CP508C [June 18, 2018 and July 2, 2018] to an address in Tucson, Arizona. But, since I live in Texas, have never lived in Arizona, and, therefore, never received the Notices, this error deprived me of my right to contact the IRS and inquire about, or appeal, the information contained in the Notices.

Example 2: Although the IRS labels me a “non-filer”, the two Notices CP508C allegedly certifying to the State Department that I have a “significant, delinquent federal tax debt”, spanning ten years, contained references to forms 1040 and 1040A. If I didn’t file a Form 1040 or 1040A for those years (as an alleged “non-filer”), then who did?

Answer: No one.

And, here is the evidence. In Exhibit B, IRS Disclosure Manager Klaudia Villegas states “….. you asked for a copy of the documents identified by several Document Locator Numbers (DLN) for the tax year 2002 through 2009. The DLN you requested was generated by our Automated Substitute for Return program. This DLN is computer generated and there is no paper document associated with it. Therefore, there are no documents responsive to your request.”

The bottom line is this: No SFRs, Form 1040s or Form 1040As were ever created by the IRS, but its records for the ten years concerning me were falsified to make it appear that those documents exist and formed the basis for the alleged “significant, delinquent federal tax debt” that caused my passport application to be denied by the State Department, as well as the theft of my property amounting to more than $30,000, plus interest.

Further, in their Memorandum, Messrs. McMonagle and Morton stated “there is nothing in the statute {§7345(e)} that suggests a “taxpayer” may challenge the administrative mechanism by which the IRS tracks those debts and communicates them to the Department of State.”

Assuming, for the sake of argument that Messrs. McMonagle and Morton are correct, and that I agree with them, and Acting SB/SE Commissioner Ms. Beard did certify the two lists applicable to this case concerning me for the ten (10) years referenced, then Ms. Beard “certified” clearly erroneous records. As an aside, it seems reasonable that any objective observer would wonder how many of the other 40,000+ Americans on these two lists had their passport renewal applications denied, as I did, or their passports revoked/canceled based on erroneous, “certified” information derived from erroneous underlying IRS records.

I am anxious to read the Government’s response to my Reply in Opposition.