As I explained in my last blog, Judge Colleen Kollar-Kotelly (CKK) issued an “Order” dismissing my case, due to lack of subject matter jurisdiction.  This “Order” was filed on April 12, 2016.  Attached to the one-page Order was a “Memorandum Opinion”, which contained her reasoning for the dismissal.

See Document 014 at the following link: (12 pages 1.2mb)

The one-page Order reads, as follows:


“For the reasons set forth in the accompanying Memorandum Opinion, it is, this 12th day of April, 2016, hereby

ORDERED that the United States’ [4] Motion to Dismiss is GRANTED.

It is further ORDERED that Plaintiff’s [8] Motion to Resolve Fact Disputes is DENIED.

It is further ORDERED that the United States’ [9][10] Motion to Strike Improper Surreply is DENIED AS MOOT.

This action is DISMISSED in its entirety.

The Clerk of the Court shall send a copy of this Order and the accompanying Memorandum Opinion to Plaintiff at his address of record.


This is a final, appealable order.”


The Court focused on the following documents to reach its conclusion:

  • Plaintiff’s Original Complaint (“Compl.”), ECF No. 1;
  • United States’ Motion to Dismiss (“Defs.’ Mot”), ECF No. 4;
  • Plaintiff’s Opposition to Defendants’ Motion to Dismiss (“Pl.’s Opp’n”), ECF No. 6 and
  • United States’ Reply in Support of Motion to Dismiss (“Defs.’ Reply”), ECF No. 7.

The Court concluded it has no jurisdiction over this action because of the Anti-Injunction Act.  And, as you can see, this resulted in the denial of the remainder of my pleadings, or, in the case of the “Motion to Certify a Rule 23(b)(2) Class“, no review, whatsoever.

On page 8 of the Memorandum Opinion, CKK writes: “All the actions of which Plaintiff complains and that are the bases for Plaintiff’s request for relief are actions taken in the process of assessing and collecting taxes: from the presumption that the amount of taxes paid by a non-filer is zero, Compl. ¶ 74, to falsifying and/or modifying the IRS computer record system used to generate substitute returns, id. ¶ 75, to using those allegedly falsified returns and certifications in proceedings related to the assessment and collection of taxes, id. ¶ 76. In light of the relief requested, it is clear that this suit is barred by the Anti-Injunction Act in its entirety.[Emphasis Added]

And, from page 9: “Nor does Plaintiff’s claim that he only seeks to restrain unlawful activities constitute any answer to Defendants’ jurisdictional argument. The Anti-Injunction Act strips this Court of jurisdiction to consider claims that seek to restrain the “assessment or collection” of taxes even if allegedly illegal acts serve as the bases for such a claim. Indeed, this very effect is the essence of a jurisdictional provision such as the one found in the Anti-Injunction Act. It strips a court of subject matter jurisdiction regardless of the supposed merits of a plaintiff’s statutory or constitutional claim.[Emphasis Added]

But, I’m not complaining about allegedly “illegal” acts.  I’m complaining about acts that Congress has deemed “CRIMINAL”, and punishable as felonies, i.e.:

18 USC §1001 –  The falsification of government records, as well as the knowing use of such falsified records for any purpose.

18 USC §241 – Conspiracies against rights.

18 USC §4 – Misprision of felony – the collusion by IRS and DoJ to conceal the underlying crimes.

Since “even the judicially fashioned doctrine of official immunity does not reach ‘so far as to immunize criminal conduct proscribed by an Act of Congress…’”, see Gravel .v United States, 408 U.S. 606, (1972), Congress has no power to shield any criminal act from court review, whether committed by judges, or IRS employees.

With this dismissal, the Defendants’ game plan is further exposed and our eyes are opened to yet another level of collusion, fraud and concealment… now, by the Courts.

Please remember, the Anti-Injunction Act is just one of many acts passed by Congress and signed by the President that strips “We the People” of meaningful access to the Courts to fight against those who continue to chip away at our God-given rights to “life, liberty and the pursuit of happiness”.  The political solution is to recruit, support, and elect true “citizen representatives” to replace the current inhabitants in the House and Senate, and repeal ALL of these insidious Acts.

I will be working to draft a response, in accordance with Federal Rules of Civil Procedure Rule 59.  The deadline for filing my response with the Court is May 10, 2016, which is 28 days from the April 12, 2016 date the Order was filed.

In the meantime, please enjoy reading the Judge’s “Order” and “Memorandum Opinion”.

I believe you will find them educational and enlightening.

In liberty,

Bob McNeil
21st Century American Revolutionary
Founder/President – American Citizen Party

Bob McNeil For President -150 x 147

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This entry was posted on Thursday, April 21st, 2016 at 7:47 pm and is filed under 115-cv-01288, IRS. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.

One comment


Wow Bob…you are sure fighting a good fight. Maybe this is fuel
for your fire? The BAR attorneys belong to a private corporation
and are in violation of the Taft-Hartley Act, The Clayton Trust Act,
the Sherman Antitrust Act, and the Smith Act. They are foreign agents
of the British Accredited Registry and have no reason to be in
courtrooms. Black’s Law Dictionary Vol 1,2,3,4 explains this.

They carry union cards disguised as licenses and are a corporation
and part of the Northern Trust Corp.They operate under the color of
law (statutes) and are not a LEGAL foundation.They are self appointed
and have wormed their way into the court system while working to
abolish common law and its juries. Common Law Grand Juries are
now being installed in all 3100 counties in america…which the BAR
removed to gain their power.

This is a site you might want to know about as they have regular calls
and are the one’s going after the BAR. The paperwork they have filed
is on this site:

April 25th, 2016 at 11:25 am

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