Posts Tagged ‘Judge Colleen Kollar-Kotelly’


February 8, 2018 – Request for Donations; Update on Cases

   Posted by: BobMcNeil    in IRS

As I have stated many times, the purpose of this website is to educate you, the American people, about the corruption, collusion and violations of multiple criminal statutes by Internal Revenue Service (IRS) personnel, Department of Justice (DoJ) attorneys, and the judges in the Federal District Court and Appeals Court, relating to the enforcement of the income tax.

The IRS-supplied evidence supporting our lawsuits, the disingenuous pleadings filed by the DoJ attorneys in response, as well as the faulty dismissal and affirming “Orders” issued by the judges, provide incontrovertible proof that our claims of record falsification and subsequent concealment of that falsification are true. I encourage each of you to read the documents associated with these cases, download and save them, and spread the word to everyone on all of your social media platforms. Read the rest of this entry »

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On Tuesday evening, January 2, 2018, from 8:00pm-10:00pm CST, Bob McNeil and Michael Ellis were interviewed on Al Adask’s radio program “American Independence Hour”.

Here is the link to the 2-hour interview:…/indie-tues-avr.mp3

If you just want to listen to the interview, simply click the white triangle.

The interview is only available free for one week, so, I suggest you download it to your computer.

To download and save the interview (.mp3 file), place your cursor over the bar, right click, and select “save audio as….” and save it to your computer.

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The main topic of discussion was our 3-year battle against IRS computer fraud and record falsification in the enforcement of the individual income tax; the many lawsuits that have been filed to stop the record falsification scheme; the unethical actions and violations of criminal statutes by the Department of Justice (DoJ) attorneys in Washington, D.C. to dismiss our lawsuits; incidences of judicial misconduct to manipulate dockets and suppress evidence; and the collusion between the DoJ attorneys, Federal District Judges and Appeals Court Judges to ensure that the fraud continues.

In the last 13 minutes of the interview, we discussed my 2018 candidacy for U.S. Senator from Texas. I am an independent, Constitutional conservative whose main issue is the repeal of both the corporate and individual income taxes, replacing them with the two original taxing methods written into the Constitution by the Founders in 1788, and still available for our use today. I am running against the incumbent, Ted Cruz – Republican, and, while we may hold similar views on many issues, my tax policy, alone, distinguishes me from him, and all other candidates.

What is my tax policy? To abolish both the corporate and individual income taxes, then fund a limited Federal government using the two original taxing methods written into the U. S. Constitution by the Founders in Article I, Section 8, Clause 1“Indirect Taxes” and Article I, Section 9, Clause 4“Direct Taxes”.  After all, these two methods funded the Federal government for the first 125 years of America’s existence.

To set ALL Americans free from the 100+ year-old, complicated, unfair, corrupt, progressive income tax system, I have written two powerful documents: The Proclamation of Freedom (for the President to sign) and the Economic Freedom Act (for Congress to pass).

I hope you find the interview informative.

In liberty,

Bob McNeil
2018 U.S. Senate Candidate from Texas
21st Century American Revolutionary
Founder/President – American Citizen Party

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With God leading the way, I, Michael Ellis and all the courageous Co-Plaintiffs in our cases continue to fight back against the IRS’ record falsification scheme, the multiple Department of Justice attorneys who falsify the allegations and relief we seek in our lawsuits, and the Federal judges who dismiss our cases based on the DoJ’s falsified documents.

With each DoJ motion and pleading, and each Order issued by the judges, it becomes clearer that these government officials are willing to blatantly commit multiple felonies to ensure the scheme lives in perpetuity. It is also clear they believe they are above the law.

Nothing could be further from the truth. Read the rest of this entry »

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I was out of town April 29-30 and, when I returned home, I had received messages from several subscribers alerting me that this website was inaccessible and asking me if the government had shut it down.

No, it had not. Read the rest of this entry »

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On April 19, 2017, U.S. District Court Judge Christopher R. Cooper issued a nationwide, permanent injunction “prohibiting Robert A. McNeil and Michael B. Ellis from filing further duplicative lawsuits challenging the IRS’ assessment of income taxes under 26 U.S.C. § 6020.” Read the rest of this entry »

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Recently, Michael Ellis and I were interviewed for one hour by Al Cole on his nationally syndicated talk show “People of Distinction”Read the rest of this entry »

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A recent victim of IRS fraud emailed me about his experience with collusion between the IRS and the Social Security Administration to impoverish him for a debt he does not owe:

April 1, 2017
Hi Bob

I’m a friend of [Redacted] and have been a part of this movement for about 17 years. Recently I became eligible for SS benefits but the IRS has stepped in and told the SSA to submit my benefits check to them. Using the dreaded Notice of Levy. I’ve spoken and written several times to the SSA and the last time sending an affidavit, signed and notarized. The SSA has said that they will be sending my full check to the IRS, their words were, “we will be assisting the IRS in this matter”.

At this point is there anything I can do? A lawsuit? I’m not well versed in court procedures.
Thank you for your valuable time,
~~~~~~~~~~~~~~~~~~~ Read the rest of this entry »

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Behind all the hyperbolic headlines about “tax protestors”, “tax cheats”, “non-filers”, etc. are real people and their families who want nothing more than to live their lives as free Americans, as the Founding Fathers intended.

But, since 1913, our corrupt, complicated and unfair progressive income tax system has enslaved ALL Americans by threats, intimidation, liens, levies, wage garnishment, indictment, arrest, prosecution, conviction and imprisonment. And, all those things are the result of the IRS fraud and the misprision of felony committed by the Department of Justice and the Federal judiciary.

Once God reveals the Truth to you, you cannot “un-know” it. You can ignore it, of course, but, you do so at your own peril.

That is the lesson that sustains me in this battle of Good versus Evil.

It also strengthens me to know that others have discovered this Truth, as well. Read the rest of this entry »

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Dear Ryan,

Since your February 28, 2017 “Memorandum of Law in Support of Motion for Permanent Injunction” contained multiple references to this website, and also had six (6) screenshots of selected blogs from 2016 and 2017 attached as Exhibits, I know you are monitoring this site.

You should know that I am not concerned.

Everyone, except you, understands that I am merely an ordinary American exercising my First Amendment right to freely express my thoughts, which are based on careful research, and my opinions, which are formed by logic and reason. All documents on this site are either my personal papers; belong to others, but were freely given to me to use; or documents that can be found in the public record. There is nothing for sale here and I do not charge anyone for my time to help them in their time of need.

I do, however, occasionally ask for donations to recover the cost of printer paper, toner cartridges, postage, filing fees, and other miscellaneous expenses already incurred. As you are aware, pro se Plaintiffs are not allowed to file pleadings electronically like DoJ attorneys are, so, at the time of this writing, I am carrying a deficit of <$1,554.12>.

I would also like to make it clear to you that Michael Ellis is not associated with this website in any way. I am the sole owner, responsible for all content, and have been since its creation on September 8, 2007. In future pleadings, please refrain from linking Mr. Ellis to this site in any way.

Beyond what I’ve already written, I don’t intend to engage you further here.

On Wednesday, March 8, 2017, however, you will receive, by mail, our response to your Motion for Permanent Injunction. And, it is quite powerful.

But, because I am willing to deal with you in good faith, you don’t have to wait until Wednesday to read it. You can download our “Opposition to Motion for Sanctions” now.

Ryan, in reading your pleadings in all the cases, I am puzzled by something.

We are fighting to defend people whose lives are being destroyed by the greatest fraud in the history of this Nation. You are spending your professional career, your precious life/heartbeats, defending a fraud that you yourself, know exists.

How do we know you know?

Because you never mention or address our concern: IRS draws non-taxpayers within the scope of the income tax by falsifying federal records to show IRS prepared a substitute income tax return on dates when nothing happened except white collar computer fraud.

Further, you are deliberately falsifying our allegations by claiming we are seeking to enjoin the IRS from preparing substitute income tax returns. You know they don’t exist, but, IRS fabricates records showing that they do. And, you refuse to mention or address it.

We know that you know.

Come into the Light.

Do the right thing.

Address our concern.

Help the oppressed.

In liberty,

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

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With God as my guide and protector, all things are possible. It is my strong and unshakeable faith in Him that removes all fear from my mind….my heart….and my soul as I, Michael, and the Plaintiffs in these cases travel this perilous path. And, it IS fraught with peril.

But, as I’ve said before, we do this for these reasons:

> To enjoin the IRS’ record falsification scheme that has destroyed the lives of millions of innocent Americans by garnishing their wages, issuing liens and levies, and seizing their property.
> To enjoin the Department of Justice (DoJ) from concealing the exculpatory evidence of this crime from Grand and Petit Juries and substituting supposed “certified” documents to indict, prosecute and convict innocent Americans of tax evasion and willful failure to file tax returns.
> To enjoin the Federal judges from fraudulently misrepresenting the claims in Plaintiffs’ cases, committing multiple felonies by colluding with the DoJ to conceal exculpatory evidence of the underlying felony record falsification scheme, and sentencing innocent Americans to years in prison for crimes they did not, and could not, commit.
> To restore the Rule of Law in America to allow “We the People”, for the first time in more than 100 years, to live at the level of freedom and prosperity intended by the Founding Fathers.

I would, again, like to call your attention to the revised text on the “Home” page of this website.  It provides a comprehensive overview of the battle we are currently fighting, and I encourage each of you to read it and share the website link on all your social media outlets.

This blog post contains information on the following topics:

A. Website Revamp
B. Status of Cases
C. New Players Enter the Scene
D. 17-00022 Rule 20 Motion for Permissive Joinder
E. A Crisis of Conscience
F. 16-2313 Ellis and McNeil v. Jackson, Cooper, et al.
G. Levy of My Social Security Check
H. Donations

A. Website Revamp

My long-time Web Developer is changing directions in her life, so, I am moving this website, along with my political site ( to a new server. The plan is to complete the data migration by the end of February.

With this move will also come a new look for both sites. I haven’t yet settled on new themes, but, I’m thinking along the lines of something brighter, more colorful, and easier to navigate.

At the appropriate time, I also intend to create two new websites, both designed to gain support for some innovative ideas I have to restore America to its founding principles…..and its greatness.

Stay tuned. Exciting times are ahead!

B. Status of Cases

To date, we have filed, or assisted in the filing of, thirteen (13) cases in the U.S. District Court for the District of Columbia and one (1) case in the U.S. District Court for the Eastern District of California – Fresno Division .  Some are now in the U.S. Court of Appeals for the D.C. Circuit:

01 14-CV-471  Ellis v. Commissioner, et al.  (Dismissed; Appealed; Dismissed; Seeking Funds for Supreme Court)

02 16-5233  McNeil v. Commissioner, et al.  (Active; Dismissed in District Court; Dismissed in the U.S. Court of Appeals; Seeking funds for Supreme Court)

03 16-5308  DePolo v. Ciraolo-Klepper, et al.  (Active; Dismissed in District Court; Assigned Case #16-5308 in U.S. Court of Appeals; Motion for Summary Reversal filed on January 23, 2017)

04 16-5219  Ellis v. Jarvis, et al.  (Active; Dismissed in District Court; U.S. Court of Appeals)

05 16-CV-420  Dwaileebe v. Martineau, et al.  (Active; Assigned to Judge Christopher R. Cooper; Dismissed December 31, 2016; Notice of Appeal due in March)

06 16-5214  Ellis v. Langer, et al.  (Active; Dismissed in District Court; U.S. Court of Appeals)

07 16-CV-1053  Crumpacker v. Ciraolo-Klepper, et al.  (Active; CounterClaim Filed by USA; Answer and CrossCounterClaim Filed by Crumpacker/Ellis/McNeil; Reassigned to Judge Christopher R. Cooper; Dismissed December 31, 2016; See below for current activity)

08 16-CV-1384  Morris v. McMonagle, et al.  (Active; Reassigned to Judge Christopher R. Cooper; Dismissed on December 31, 2016; Morris decided not to appeal)

09 16-CV-1458  McGarvin v. McMonagle, et al.  (Active; Reassigned to Judge Christopher R. Cooper; Dismissed on December 31, 2016; Notice of Appeal due in March)

10 16-CV-1768  Podgorny v. McMonagle, et al.  (Active; Reassigned to Judge Christopher R. Cooper; Dismissed on December 31, 2016; Notice of Appeal due in March)

11 16-CV-2089  Norma DeOrio v. Ciraolo-Klepper, et al.  (Active; Filed in District Court for D.C. on October 17, 2016; Reassigned to Judge Christopher R. Cooper; Dismissed on December 31, 2016; Notice of Appeal due in March)

12 16-CV-2313  Ellis & McNeil v Jackson, Cooper, et al.  (Active; Filed in District Court for D.C. on November 18, 2016; Reassigned to Magistrate Judge G. Michael Harvey; See below for current activity)

13 17-CV-00022 Stanley, et al. v. Lynch, et al. (Active; Filed in District Court for D.C. on January 4, 2017; Assigned to Judge Emmet G. Sullivan; Defendants’ initial response is due on March 3, 2017)

14 17-CV-00034 Ford v. Ciraolo-Klepper, et al. (Active; Filed in the U.S. District Court for the Eastern District of California – Fresno Division on January 10, 2017; Assigned to Magistrate Judge Erica P. Grosjean)

To give you an idea what is involved in filing and advancing these cases through the judicial system, I have prepared an Excel spreadsheet of all activity since August 2015, when I filed my case.  Click the links below and take a few moments to grasp the enormous tasks that Michael, I and the other courageous Plaintiffs have accomplished.  For your convenience, I have sorted the spreadsheet two ways:

By case number:

By the date the documents were filed:

C. New Players Enter the Scene

With Donald Trump’s election as President of the United States, we have been promised a return to the “rule of law” in America. “We the People” owe it to ourselves, and our children, to hold him and his administration to that promise.

The new administration has brought a number changes to the Government players involved in this battle.

Gone are:

Loretta Lynch, U.S. Attorney General

Caroline Ciraolo-Klepper, DoJ, Acting Assistant Attorney General, Tax Division

New on the scene are:

Jeff Sessions, U.S. Attorney General

David A. Hubbert, DoJ, Acting Assistant Attorney General, Tax Division – Mr. Hubbert was named Acting Assistant Attorney General in January 2017. He was appointed Tax Division’s Deputy Assistant Attorney General (DAAG) for Civil Trial Matters in September 2012. As DAAG, Mr. Hubbert oversees the litigation functions and other operations of the six regional Civil Trial Sections, the Court of Federal Claims Section, and the Office of Civil Litigation for the Division. During his tenure with the Tax Division, Mr. Hubbert has been a Trial Attorney in Civil Trial Section- Western Region and the Appellate Section, a Reviewer and an Assistant Chief in Civil Trial Section- Western Region. In August 1999, Mr. Hubbert was appointed Chief of Civil Trial Section- Eastern Region. Mr. Hubbert received a B.A. in Accounting from the University of Arizona and his J.D. cum laude from the University of Pennsylvania Law School.

Megan E. Hoffman-Logsdon, DoJ, Trial Attorney, Tax Division

Mr. Hubbert and Ms. Hoffman-Logsdon have already entered the fray with their February 14, 2017 filing of the “United States’ Motion to Dismiss” in 16-2313 Ellis and McNeil v. Jackson, et al, which I discuss below.

D. 17-00022 Rule 20 Motion for Permissive Joinder

Several of you have already joined Case 17-00022 as Co-Plaintiffs, and I’d like to thank you for your courage in doing so. But, we need hundreds and thousands more of you to join, as well. I’ve made the process as simple as I can make it for you. All you have to do is decide to take action and join the effort to stop the IRS fraud we have uncovered.

Please go to the new page on this website entitled Rule 20 Motion for 17-00022  to download and complete the documents you will need to join the case and become a Co-Plaintiff. I also provided an example showing how to fill out the Motion for Permissive Joinder.

NOTE: There is no charge to join the lawsuit, nor will you be required to pay a $400.00 filing fee to the Court, like you would be required to do if you filed your own case. The only expenses you will incur are the printing and mailing costs to send the completed documents to the Court and to the Defendants.

Step 1 is to open the page entitled Rule 20 Motion for 17-00022 and download the document: 00 17-00022 Rule 20 Filing INSTRUCTIONS – FINAL

The instructions contain links to these three (3) documents that you will need to download, complete, print, and mail to the U.S. District Court for the District of Columbia and the Defendants, as instructed:

01 Standard Rule 20 Motion for Permissive Joinder
02 McNeil Declaration – IRS’ Institutionalized Record Falsification Program
03 Cover letter to the U.S. District Court Clerk, Angela Caesar (EXAMPLE)

IMPORTANT NOTE: Doc 03 is a PDF example of the cover letter to the Clerk. Click the following link to download a Word version that you can easily revise with your own name, address, etc.:

Doc 04 is an EXAMPLE showing how to fill out Doc 01, the Standard Rule 20 Motion for Permissive Joinder.

Once you have downloaded the files, read the instructions entirely before proceeding.  Then, follow the instructions carefully to ensure a successful filing.

We want as many Americans as possible to join the case and restore the Rule of Law to our Nation, so, please participate and also spread the word to all of your social media outlets.

As I explained in my previous blog, in 17-CV-00022 Stanley, et al. v. Lynch, et al., we/you are suing John Koskinen, IRS Commissioner, Loretta Lynch, U.S. Attorney General, and Barack H. Obama, in personal capacity, for 1) falsifying federal records, in violation of 18 U.S.C. §1001; 2) misprision of felony, in violation of 18 U.S.C. §4; 3) conspiracy to defraud the United States, in violation of 18 U.S.C. §371; and, obstruction of the due administration of justice, in violation of 18 U.S.C. §1503.

The first four (4) paragraphs of that case read, as follows:
“Defendant Koskinen is leading, under Defendant Obama’s oversight and with Defendant Lynch’s full knowledge and protection, a Government record falsification program like none in the history of the United States.

Victims of the program have filed multiple lawsuits complaining that despite IRS concessions it has no actual authority to compel filing of income tax returns, IRS conceals that lack of authority when dealing with those it labels “non-filers” by fabricating layered government records to reflect IRS’ pretended preparation of “substitute income tax returns” (“SFRs”). But victims have discovered no such thing exists.

Your Plaintiffs present herein irrefutable Government-supplied proof that Mr. Koskinen’s associates are systematically falsifying records to enforce the income tax, that Ms. Lynch and her associates are knowingly using IRS-falsified documents to justify forfeitures and criminal prosecutions, and that she is concealing evidence of the scheme’s existence from grand jurors, whose primary function is to protect Americans from crimes committed by our Government.

Moreover, during the past four years under Defendant Obama’s oversight, his direct subordinate Lynch has authorized commission of repeated acts of misprision during civil litigation by victims in U.S. Courts, to prevent adjudication of their victims’ cases seeking to terminate the IRS program, and she is now attacking those who respectfully seek judicial redress from the scheme.”
The opening paragraph of the Rule 20 Motion reads:

“By its plain language, Rule 20 of the Federal Rules of Civil Procedure permits permissive joinder of parties in cases when multiple victims’ claims arise out of the same events and involve the same legal questions. The Rule encourages the consolidation of lawsuits because it reduces the court’s workload and expedites the adjudication of rights. It also seeks to avoid inconsistent judgments for lawsuits resulting from the same injury. Consolidating cases that are based on similar facts, parties or circumstances helps to accomplish all three goals.”

E. A Crisis of Conscience

Case 16-1053 Crumpacker v. Ciraolo-Klepper, et al is an administrative mess, caused entirely by the District Court. Here is a rundown of the facts:

June 6, 2016Original Complaint was filed in the U.S. District Court for the District of Columbia and assigned to Judge Tanya S. Chutkan

August 15, 2016 – DoJ Filed its Answer and Counterclaim (Countersuing Mark Crumpacker, Michael Ellis and me and requesting that the Court enjoin, or stop, us from filing, or assisting in the filing of, any more cases without requesting permission from the Court to do so.)

September 12, 2016 – Crumpacker/Ellis/McNeil filed their Answer and Cross-Counterclaim, responding to the DoJ’s Counterclaim and also joining DePolo, Dwaileebe, Morris, McGarvin and Podgorny to the case as Co-Plaintiffs. NOTE: The Answer and Cross-Counterclaim was never entered into the record by the Court Clerk.

September 29, 2016 – DoJ filed a Notice of Related Cases

September 30, 2016 – Ellis filed a Motion for Summary Judgment

October 3, 2016 – The case was reassigned from Judge Tanya S. Chutkan to Judge Christopher R. Cooper

October 7, 2016 – DoJ filed a Motion to Dismiss for Lack of Jurisdiction and Failure to State a Claim Upon Which Relief Can Be Granted

October 14, 2016 – Ellis filed a Revised Motion for Summary Judgment

October 17, 2016 – Crumpacker filed an Objection to the Consolidation of his case to Judge Cooper and Motion to Recuse Judge Cooper

October 21, 2016 – Judge Cooper issued an ORDER consolidating Crumpacker, Morris, Dwaileebe, McGarvin and Podgorny onto his docket.  The Order also DENIED the “Motion to Sua Sponte Sanction DoJ Attorneys” in Dwaileebe v. Martineau, et al. (16-CV-420).  Most shocking, however, is the final paragraph in that order in which Judge Cooper states “It is FURTHER ORDERED that the Counterclaim Defendants in Crumpacker, Case No. 16-1053 – Michael Ellis, Robert McNeil, and Mark Crumpacker – shall file either an Answer or a dispositive motion with respect to those counterclaims on or before November 18, 2016, on the Crumpacker docket only.”  The problem is this.  Judge Cooper ordered us to file an answer to the Government’s counterclaim by November 18, 2016, but, we had already done so on September 12, 2016.  I sent a letter to the U.S. District Court Clerk’s office requesting a copy of the Crumpacker docket sheet and, when I received it, our Answer was missing.  I then called the Clerk’s office to inquire about it and was told that all documents had been transferred from Judge Chutkan’s chambers to Judge Cooper’s chambers and that’s where our “Answer and Cross-Counterclaim” was then.  It was then that we realized Judge Cooper was withholding documents to keep them from being entered into the record.

October 21, 2016 – Judge Cooper issued an ORDER denying Crumpacker’s Objection to Consolidation and Motion to Recuse

October 23, 2016 – McNeil filed a Notice of Attempted Filing of Rule 60 Motion to Vacate Judgment in 14-471 (Ellis v. Commissioner) based on Judge Amy Berman Jackson’s rewriting of Ellis’ allegations to justify her dismissal of his case, and her errant “facts” are being repeated by the DoJ as justification for dismissing all cases complaining of the IRS’ record falsification scheme.

October 23, 2016 – McNeil filed an Objection to United States’ Motion to Dismiss Crumpacker

November 4, 2016 – Co-Plaintiffs filed a Rule 23(f) Petition for Permission to Appeal Denial of Class Certification and Appointment of Counsel

November 4, 2016 – Co-Plaintiffs filed a Petition for Writ of Mandamus and Prohibition

December 5, 2016 – Judge Cooper issued an ORDER denying Plaintiffs’ Motion to Stay pending the outcome of the Writ of Mandamus

December 31, 2016 – Judge Cooper issued an ORDER finding as moot Plaintiffs’ Motion for Summary Judgment

December 31, 2016 – Judge Cooper issued an ORDER granting DoJ’s Motion to Dismiss for Lack of Jurisdiction.  On the same day, Judge Cooper also issued an identical one-sentence “ORDER Granting the DoJ’s Motion to Dismiss for Lack of Jurisdiction” in 16-CV-420 Dwaileebe v. Martineau, et al., 16-CV-1384  Morris v. McMonagle, et al., 16-CV-1458  McGarvin v. McMonagle, et al., and 16-CV-1768  Podgorny v. McMonagle, et al.

Now is when things get interesting.

In early January, I contacted each of the Plaintiffs and asked them to email me a copy of their December 31st dismissal order from Judge Cooper so I would have a complete file of all documents.  Each of them sent me a 2-sentence Order, but none of them had a Memorandum Opinion attached, explaining the reason(s) for the dismissal.  In all other instances, the Plaintiff had received one.  Typically, this Memorandum provides case cites and other information supporting the Judge’s opinion and forms the basis for an appeal.

Meanwhile, I was curious about the status of 16-CV-2089 Norma DeOrio v. Ciraolo-Klepper, et al.  This case had been filed on October 17, 2016, but, no government response had been filed in the record.  So, on January 10, 2017, I called the Clerk’s office for the U.S. District Court in D.C. to inquire about the status of the case and was told that, on December 8, 2016, Ms. DeOrio’s case was consolidated with the above-referenced cases and assigned to Judge Christopher Cooper.  I was also told the case had been dismissed on December 31, 2016 along with the others. Believing that the dismissal would be in the same form as the others, I then asked if there would be a Memorandum Opinion issued, stating the reason for the dismissal.  The Clerk’s office transferred my call to Ms. Davis, Judge Cooper’s Case Administrator.  I asked Ms. Davis if there would be a Memorandum Opinion issued, stating the reason for the dismissal, and her response was “No, that is the only order that will be issued.”

On January 18th, I emailed Ms. DeOrio’s son and asked him to send me a copy of Norma’s dismissal order and was told “she never received it”.  I immediately called and talked to Judge Cooper’s Court Deputy (Ms. Lauren Jenkins) who confirmed that Judge Cooper issued the Order of Dismissal on December 31, 2016.  She was not in the office during that time, however, and the Court records she reviewed did not show the date the Order was mailed to Norma.  She said it would have been sent First Class mail, however, which does not have a tracking number.  I informed her that Ms. DeOrio had not received the Order and asked if she would mail it again. Ms. Jenkins agreed to do so.

On January 27, 2017, Ms. DeOrio’s son emailed Norma’s copy of Judge Cooper’s Order to me.  When I opened the document, however, I was shocked to see a five-page “Opinion and Order“, signed by Judge Cooper on December 31, 2016, with case cites and a full explanation of the reasons he dismissed the case.  I was also shocked to see that, beginning on the first page and continuing to the second, the Opinion and Order listed the names of Plaintiffs Dwaileebe, Morris, Crumpacker, McGarvin, Podgorny, and Norma DeOrio.

Now, the story goes back to 16-1053 Crumpacker v. Ciraolo-Klepper, et al.

On January 23, 2017, Judge Cooper issued to the Government an Order to Show Cause, which stated: “Seeing no response to the Defendants’ counterclaims, [see Minute Order on 9/8/2016] the Court hereby ORDERS Defendants to show cause in writing by January 30, 2017 why the counterclaims should not be dismissed for want of prosecution. Signed by Judge Christopher R. Cooper on 1/23/2017″ [McNeil NOTE: At this point, Judge Cooper still had not acknowledged our Answer and Cross-Counterclaim filed on September 12, 2016]

January 26, 2017 – Crumpacker filed a Rule 59(e) Motion to Alter Judgment

January 30, 2017 – DoJ Attorney Ryan McMonagle filed a Response to the Show Cause Order issued by Judge Cooper on January 23rd.  And, this is where the “crisis of conscience” comes into play.  In his response, Mr. McMonagle admitted that, on or about September 22, 2016, the United States had been served with an answer to its counterclaim by the counterclaim defendants. He also admitted that, although the United States had been served with an answer and purported cross-counterclaim, “that pleading does not appear on the Court’s docket.” In fact, Mr. McMonagle had attached a copy of our Answer and Cross-Counterclaim as Exhibit A to his response to the Show Cause Order. Based on this information, Mr. McMonagle also filed a “Declaration” stating “Because I received by mail a purported ‘answer’ from the counterclaim defendants, I do not believe I could in good faith represent to the Court that the counterclaim defendants have ‘failed to plead or otherwise defend’ the United States’ counterclaim. Accordingly, the United States has not sought the entry of a default judgment.” He then requested that Court extend the deadline for the United States to file a dispositive motion from January 30 to February 28, 2017.

January 31, 2017 – Judge Cooper issued a Minute Order granting the Government leave to file a dispositive motion on its counterclaims by February 28th and also ordered Counterclaim Defendants (us) to file an opposition on or before March 14, 2017.

January 31, 2017 – Judge Cooper issued a Minute Order denying Crumpacker’s January 26th Rule 59(e) Motion to Alter Judgment.

Due to the Clerk’s failure to file our Answer and Cross-Counterclaim into the record back in September 2016; dismissing six (6) cases without ever considering our Answer; and the multiple false statements he has made in his Orders, Judge Cooper has a huge mess to clean up.  And, we decided to help him.

February 16, 2017 – We filed the following documents with the Clerk for the U.S. District Court for the District of Columbia:

16-1053 Crumpacker v. Ciraolo-Klepper, et al
Motion to Notice and Admonish Clerk’s Service Error, Loss of Documents, Etc.
Supplemental Rule 59 Motion
Declaration of Robert A. McNeil
USPS Proof of ServiceSeptember 12, 2016, 3:20 p.m.

For Refiling to Correct the Record:
Plaintiffs’ Answer to Counterclaim and Cross-Counterclaim
Plaintiffs’ Seven (7) Declarations in Support of Cross-Counterclaim (Too voluminous to link)
Plaintiffs’ Motion to Certify a Class and for Appointment of Counsel Paid by the Government
McNeil Declaration with Evidence of IRS’ Institutionalized Record Falsification Program

Interestingly, however, it is now 10 days past the date of mailing and those documents have not been filed into the record by the Clerk.

We now await the United States’ February 28, 2017 pleading, in response to Judge Cooper’s Minute Order of January 31st.

F. 16-2313 Ellis and McNeil v. Jackson, Cooper, et al.

The instances of judicial misconduct present in 16-1053 are what spurred Michael and I to file our case 16-CV-2313 Ellis and McNeil v. Jackson, Cooper, et al. in which we are suing Judge Amy Berman Jackson, Judge Christopher R. Cooper, Judge Padmanabhan Srinivasan, DoJ Principal Deputy Assistant Attorney General – Tax Division – Caroline Ciraolo-Klepper, and DoJ Trial Attorney Ryan O’Connor McMonagle in their personal capacities, and IRS Commissioner John Koskinen, U.S. Attorney General Loretta Lynch, and two (2) Unknown-named IRS/DoJ attorneys, in their official capacities, for committing Misprision of Felony (a violation of 18 U.S.C. §4), Conspiracies to Defraud the United States (a violation of 18 U.S.C. §371) and Obstruction of the Due Administration of Justice (a violation of 18 U.S.C. §1503).

That case was filed in the U.S. District Court for the District of Columbia on November 18, 2016 and assigned to Judge Emmet G. Sullivan.

On February 3, 2017, however, Judge Sullivan issued a Minute Order “referring this case to Magistrate Judge G. Michael Harvey for full case management, up to but excluding trial pursuant to Local Rule 72.2. This includes, with respect to any potentially dispositive motions, the preparation of a report and recommendation pursuant to Local Civil Rule 72.3.”.

As mentioned above, Mr. Hubbert and Ms. Hoffman-Logsdon filed “United States’ Motion to Dismiss” in 16-2313 Ellis and McNeil v. Jackson, et al, on February 14, 2017.  Upon reading the “Memorandum of Law in Support of United States’ Motion to Dismiss“, I see no indication that the Department of Justice will give our allegations any more attention than their predecessors.  In fact, they continue to misstate our allegations in order to influence the Court to dismiss our case for lack of subject matter jurisdiction, invoking the 1867 Anti-Injunction Act as the reason.

For example, on Page 3 of 16, the DoJ writes “This action is the twelfth in a series of similar and related actions filed in thid district since 2012 that seek (1) enjoin the Internal Revenue Service (“IRS”) from preparing tax returns for individuals who do not file their required federal income tax returns”, and “(2) enjoin the Department of Justice (the “DOJ”) from using certified copies of non-filers’ tax transcripts in subsequent collections and enforcement proceedings, and from defending against cases like the case at bar.”

In truth, we complain that IRS never prepares SFRs, but, falsifies its records to make it appear that it does, and that alleged transcripts are not sworn or properly certified and IRS has no authority under 6020(b) to create “income tax returns”.  Do you see the difference?

Additionally, on page 4 of 16, the DoJ makes the following false presumption: “…..McNeil and Ellis maintain a website devoted to their efforts to coordinate attacks on the IRS’ ability to collect corporate and individual income tax.”  As confirmation that the DoJ is monitoring this website, in Footnote 3, Ms. Hoffman-Logsdon reaches all the way back and pulls this quote from the third paragraph of my January 20, 2015 blog: “I believe…..that, as long as the Corporate and Individual Income Taxes exist, “We the People” will never truly be free.”

There are two points to be made here:

1) I, Robert A. McNeil, am the sole owner of the website and am wholly responsible for its content.  Michael Ellis is not associated with the website in any manner.

2) Except for a short period during the Civil War, prior to 1909 (implementation of the Corporate Income Tax) and 1913 (implementation of the Individual Income Tax), no business or human being was required to fill out an income tax return or pay an income tax.  I propose that “We the People” reclaim our economic freedom by bringing pressure on Congress to repeal those laws that took our economic freedom from us and merely return to the two taxing methods written into the Constitution by the Founders, and which still exist today in Article I, Sections 8 and 9 (Indirect Taxes, which must follow the “Rule of Uniformity” and Direct Taxes, which must be apportioned among the States according the census).

Advocating a return to the original, Constitutional taxation methods doesn’t make me a “tax protestor”, as the DoJ intimates.  It makes me a “21st Century American Revolutionary”, a title I wear with pride.

In a Minute Order, dated February 15, 2017, Magistrate Judge Harvey ordered the Plaintiffs (Michael and me) to “file an opposition to Defendants’ Motion to Dismiss on or before March 8, 2017. Defendants shall file a reply, if any, on or before March 15, 2017. If Plaintiff does not file a timely opposition, the Court may treat the motion as conceded.”

Of course, we will file our Opposition to the United States’ Motion to Dismiss on or before March 8, 2017.

G. Levy of My Social Security Check

In the fall of 2014 and into the spring of 2015, the price of oil dropped from $100.00 to $50.00 per barrel, and my 40-year oil and gas audit consulting career collapsed, as the industry contracted and my clients cut their expenses to the bone. Almost overnight, my earnings fell to zero, but my living expenses remained the same. After working since age 15, I found myself, at age 66, financially ruined, with no prospect of any significant recovery. Fortunately, I was eligible to begin receiving Social Security and a small pension from a company I worked for in the 1970s and 1980s. So, I applied and began receiving payments a few months later, albeit at a rate 75% less than what I earned as a consultant.

Now, two years later, as a retiree, I have adapted to my current standard of living and am enjoying the freedom to use my time as I choose. I now divide my time between drawing closer to my family, and fighting this battle against the tyranny of the IRS, DoJ, and the Courts. And, I have never felt such satisfaction.

Beginning February 1, 2017, however, the IRS upped the ante and began levying my Social Security check by 15%, or slightly more than $340.00 per month. As you can imagine, this has impacted my personal budget, but, I will adapt and continue living well, with God providing for my basic needs. I only bring this up because it also impacts my ability to pay the expenses associated with these lawsuits, as I explain in the next section.

H. Donations

I would like to thank all of you who have responded to my request for donations to restore the rule of law in America.  Since my last blog, I have received donations from supporters in New Mexico, Ohio, Utah, Florida, Arkansas, Georgia and Missouri.  One supporter in Texas sent a box of five (5) black toner cartridges for my printer, and has pledged to send more, as I need them.  I applied $568.57 of the 2017 donations to the 2016 carryover deficit, completely eliminating it, which left $96.43 to be applied to the 2017 expenses incurred to date.  Please know that I appreciate you all and thank you very much for your generosity.

Summarizing, for the period January 1 thru February 26, 1017, I received donations of $96.43, but spent $1,566.95, leaving a current deficit of <$1,470.52>.

Here is the link to a PDF version of the Excel spreadsheet detailing the donations and expenditures as of February 26, 2017.

With all the active civil cases in various stages of development, our efforts are ongoing.  For Michael and me, this is a labor of love and we do not charge one penny for our assistance, but, time is an irreplaceable asset and our knowledge and experience provides value to the Plaintiffs, and, if they prevail in the Courts, will provide liberty and prosperity to ALL Americans at the level our ancestors enjoyed.

So, I continue to humbly ask each of you to search your heart, and pocketbook, and make a monetary donation to the cause of liberty.  No amount is too small or great, and will be appreciated more than you know.

If you are so moved, please contact me here for instructions.


I’ve said it before and will continue to drive home this point:

It is important for every American to understand that most of the loss of liberty we are experiencing began with laws passed by Congress over the last 100 years, and are being perpetuated today by the very people we elected to represent our interests, but who are failing to do so.

The Internal Revenue Code is so voluminous and complex that few Americans actually know what is in it, or, more importantly, when they are violating a provision of it.  This provides the ideal environment for tyranny and oppression to flourish, the examples of which we present in these cases.

“We the People” will never be truly free until both the corporate and individual income taxes are eliminated and the 16th Amendment to the Constitution is repealed.  My case, and the others, clear the way for those events to happen.

Should we prevail, it will mean the end of the suffering experienced by millions of so-called “non-filers” at the hands of the IRS.  It will also mean the door is open for millions of Americans to participate, without fear of harm, in the coming “21st Century American Revolution“, which is a good, old-fashioned tax revolt.

We are the rightful masters of ALL levels of government, and we can put this out-of-control Federal government back into its Constitutional box by simply defunding it and, in the process, creating a smaller, more efficient government built on the solid, everlasting foundation of the Constitution, sound accounting principles, and economic law.

Please continue to educate yourselves about the fraud being committed every day by the IRS, Department of Justice, and the Courts in the enforcement of the income tax, and spread this website to all of your social media outlets.

Do it so you, your family, and future generations of Americans can begin to live at the level of liberty and prosperity the Founding Fathers intended.

Thank you.

In liberty,

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


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