Professional Documents
Culture Documents
APPEALS
THE DISTRICT OF COLUMBIA
CIRCUIT
Washington, D.C.
CASE #: 11-5083
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UNITED STATES DISTRICT COURT OF APPEALS
THE DISTRICT OF COLUMBIA
CIRCUIT
Washington, D.C.
David Lee; Buess
Private Attorney General
l22014 Delaware Township Road 184
Arlington, Ohio [45814]
Petitioners
Vs.
Franchise Corporation
STATE OF OHIO dba Corporation
LAW FIRM RICHARD CORDRAY
AARON D. EPSTEIN (#0063286)
30 E. Broad Street, 17th Floor
Columbus, OH 43215
Employee of Corporation
REGINALD J. ROUTSON
300 South Main Street
Findlay, Ohio 4584
Franchise Corporation
STATE OF NORTH CAROLINA dba Corporation
LAW FIRM ROY COOPER
2
9001 Mail Service Center
Raleigh, NC 27699-9001
Employee of Corporation
GASTON COUNTY dba
Corporation TAX DEPARTMENT
P.O. Box 1578 Gastonia, NC 28053-1578
Defendants
PETITIONER'S BRIEF
ON DEFENDANT'S ADMINISTRATIVE
PROCEDURAL VIOLATIONS
LEFT BLANK
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TABLE OF CONTENTS
PAGES
2. TABLE OF CONTENTS 4
6. PROCEDURAL VIOLATIONS 20 - 24
7. Conclusion 24 -28
8. CURE 28 -31
LEFT BLANK
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QUOTES ON CONGRESSIONALY ENACTED STATUTES, CODES,
AND PUBLIC LAWS
§ 3102. Attachment
5
(2) In performing the levy, the United States marshal may enter any
property owned, occupied, or controlled by the debtor, except that the
marshal may not enter a residence or other building unless the writ
expressly authorizes the marshal to do so or upon specific order of the
court.
(3) Levy on real property is made by entering the property and posting
the writ and notice of levy in a conspicuous place upon the property.
(4) Levy on personal property is made by taking possession of it.
Levy on personal property not easily taken into possession or which
cannot be taken into possession without great inconvenience or
expense may be made by affixing a copy of the writ and notice of levy
on it or in a conspicuous place in the vicinity of it describing in the
notice of levy the property by quantity and with sufficient detail to
identify the property levied on.
(5) The United States marshal shall file a copy of the notice of levy in
the same manner as provided for judgments in section 3201 (a)(1).
The United States marshal shall serve a copy of the writ and notice of
levy on—
(A) the debtor against whom the writ is issued; and
(B) the person who has possession of the property subject to the writ;
in the same manner that a summons is served in a civil action and
make the return thereof.
(e) Return of Writ; Duties of Marshal; Further Return.—
(1) A United States marshal executing a writ of attachment shall
return the writ with the marshal’s action endorsed thereon or attached
thereto and signed by the marshal, to the court from which it was
issued, within 5 days after the date of the levy.
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(2) The return shall describe the property attached with sufficient
certainty to identify it and shall state the location where it was
attached, the date and time it was attached, and the disposition made
of the property. If no property was attached, the return shall so state.
(3) If the property levied on is claimed, replevied under subsection (j)
(2), or sold under section 3007 after the return, the United States
marshal shall immediately make a further return to the clerk of the
court showing the disposition of the property.
(4) If personal property is replevied, the United States marshal shall
deliver the replevin bond to the clerk of the court to be filed in the
action.
§ 3104. Garnishment
(a) In General.— If the requirements of section 3101 are satisfied, a
court may issue a writ of garnishment against property (excluding
earnings) in which the debtor has a substantial nonexempt interest and
which is in the possession, custody, or control of a person other than
the debtor in order to satisfy a claim for a debt. Co-owned property
shall be subject to garnishment to the same extent as co-owned
property is subject to garnishment under the law of the State in which
such property is located. A court may issue simultaneous separate
writs of garnishment to several garnishees. A writ of garnishment
issued under this subsection shall be continuing and shall terminate
only as provided in section 3205 (c)(10).
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3. Third issue: Congressional Enactment is in the United States Code Title
26 section 7343
TITLE 26 > Subtitle F > CHAPTER 64 > Subchapter D > PART II >
§ 6331
If any person liable to pay any tax neglects or refuses to pay the same
within 10 days after notice and demand, it shall be lawful for the
Secretary to collect such tax (and such further sum as shall be
sufficient to cover the expenses of the levy) by levy upon all property
and rights to property (except such property as is exempt under
section 6334) belonging to such person or on which there is a lien
provided in this chapter for the payment of such tax. Levy may be
made upon the accrued salary or wages of any officer, employee, or
elected official, of the United States, the District of Columbia, or any
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agency or instrumentality of the United States or the District of
Columbia, by serving a notice of levy on the employer (as defined in
section 3401(d)) of such officer, employee, or elected official. If the
Secretary makes a finding that the collection of such tax is in
jeopardy, notice and demand for immediate payment of such tax may
be made by the Secretary and, upon failure or refusal to pay such tax,
collection thereof by levy shall be lawful without regard to the 10-day
period provided in this section.
TITLE 26 App. > TITLE II. > Rule 10. Name, Office, and Sessions
(a) Name: The name of the Court is the United States Tax Court.
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District of Columbia, and the District of Columbia Tax Court were
consolidated in a single court known as the Superior Court of the
District of Columbia. (Title 28,). (2) by adding at the end thereof the
following new sentence; “for the purposes of this section, Any Act of
Congress applicable exclusively to the District of Columbia shall be
considered to be a statute of the District of Columbia. Sec.2, Section
1343 of Title 28 UNITED STATES CODES is amended.”
6. Public Law 10 ch. 48, 48 Stat. 112 (HJR 192) 1933 of March 9. It is
an established fact that the United States Federal Government confiscated
all the gold and silver thereby denying the ability to pay any debts which
includes taxes.
banking, and for other purposes by the 73rd Congress of the United
States
SECTION 1.
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of section 5 of the Act of October 6, 1917, as amended, are hereby
approved and confirmed.
SEC. 2.
“(b) During time of war or during any other period of national emergency
declared by the President, the President may, through any agency that
he may designate, or otherwise, investigate, regulate, or prohibit,
under such rules and regulations as he may prescribe, by means of
licenses or otherwise, any transactions in foreign exchange, transfers
of credit between or payments by banking institutions as defined by
the President, and export, hoarding, melting, or earmarking of gold or
silver coin or bullion or currency, by any person within the United
States or any place subject to the jurisdiction thereof; and the
President may require any person engaged in any transaction referred
to in this subdivision to furnish under oath, complete information
relative thereto, including the production of any books of account,
contracts, letters or other papers, in connection therewith in the
custody or control of such person, either before or after such
transaction is completed. Whoever willfully violates any of the
provisions of this subdivision or of any license, order, rule or
regulation issued thereunder, shall, upon conviction, be fined not more
than $10,000, or, if a natural person, may be imprisoned for not more
than ten years, or both; and any officer, director, or agent of any
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corporation who knowingly participates in such violation may be
punished by a like fine, imprisonment, or both. As used in this
subdivision the term ‘person’ means an individual, partnership,
association, or corporation.”
9. Public Law, 404, 60 stat 237, S.7. An Act to improve the administration
of justice by prescribing fair administrative procedure.
The Act of June 11, 1946, c. 324 (designated as Public Law 404) (60 Stat.
237-244), the Administrative Procedure Act, establishes the procedure for
obtaining public information and the exceptions to obtaining that
information. The Act sets forth procedures for agency rulemaking,
adjudications following the opportunity for agency hearings, agency
hearings, and agency decisions. The Act sets forth limits on sanctions and
powers and provides for judicial review. The Act provides for examiners
for agency hearings and decisions
10. United States Constitution, Article 1, section 8, clause 12. To raise and
support Armies, but no Appropriation of Money to that Use shall be for a
longer Term than two Years;
Note:
(The APA applies to both the federal executive departments and the
independent agencies. U.S. Senator Pat McCarran called the APA "a bill of
rights for the hundreds of thousands of Americans whose affairs are
controlled or regulated" by federal government agencies)
11. TITLE 10 > Subtitle A > PART I > CHAPTER 15 > § 333
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§ 333. Interference with State and Federal law
The President, by using the militia or the armed forces, or both, or by any
other means, shall take such measures as he considers necessary to suppress,
in a State, any insurrection, domestic violence, unlawful combination, or
conspiracy, if it—
(1)so hinders the execution of the laws of that State, and of the United States
within the State, that any part or class of its people is deprived of a right,
privilege, immunity, or protection named in the Constitution and secured by
law, and the constituted authorities of that State are unable, fail, or refuse to
protect that right, privilege, or immunity, or to give that protection; or
In any situation covered by clause (1), the State shall be considered to have
denied the equal protection of the laws secured by the Constitution.
August 21, 1959; 24 F.R.6865; a military flag is a flag that resembles the
regular flag of the united States, except that it has a YELLOW FRINGE
border on three sides. The president of the United States designates this
deviation from the regular flag, by executive order, and in his capacity as
Commander-in-Chief.
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TITLE 12 > CHAPTER 2 > SUBCHAPTER IV > § 95a
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President may, in the manner hereinabove provided, require the production,
or if necessary to the national security or defense, the seizure, of any books
of account, records, contracts, letters, memoranda, or other papers, in the
custody or control of such person.
(3)As used in this subdivision the term “United States” means the United
States and any place subject to the jurisdiction thereof; Provided, however,
That the foregoing shall not be construed as a limitation upon the power of
the President, which is hereby conferred, to prescribe from time to time,
definitions, not inconsistent with the purposes of this subdivision, for any or
all of the terms used in this subdivision. As used in this subdivision the term
“person” means an individual, partnership, association, or corporation.
(4)The authority granted to the President by this section does not include the
authority to regulate or prohibit, directly or indirectly, the importation from
any country, or the exportation to any country, whether commercial or
otherwise, regardless of format or medium of transmission, of any
information or informational materials, including but not limited to,
publications, films, posters, phonograph records, photographs, microfilms,
microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds.
The exports exempted from regulation or prohibition by this paragraph do
not include those which are otherwise controlled for export under section
2404 of title 50, Appendix, or under section 2405 of title 50, Appendix to
the extent that such controls promote the nonproliferation or antiterrorism
policies of the United States, or with respect to which acts are prohibited by
chapter 37 of title 18.
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NATURE OF THE CASE
-Dale; Class, with this Judicial Review as the real parties in interest in this
PROCEDURAL VIOLATIONS.
The issue that was placed before the proper Tax Court (Superior Court
issue before the Court was Not if taxes were legal or illegal, But the means
by which the Internal Revenue Service (IRS) and the Defendants were
allowed the collection of these taxes. The means by which these taxes were
collected was FRAUDULENT and Not whether or not TAXES were illegal
or illegal. The Petitioner's issue was never addressed, it was avoided and
side stepped by the Defendants making claim that they can not be held
1946 and in compliance with IRS 26 USC, App. Rule 10, in order to address
1
the administrative and procedural violations by the Defendants.
ADMINISTRATIVE HEARING
1. David-Lee; Buess, after being a victim of the IRS, set a claim in his local
ROUTSON for fraud and their failure to follow procedure and rulings of the
United States Supreme Court; and procedures for garnishment and levy on a
5. David-Lee; Buess followed the law and addressed these issues before
Judge.
6. David-Lee; Buess filed Defaults on the IRS for their failure to appear.
1
knowing the Public Laws on the Bankruptcy, The State of Emergency and
the Trading with the Enemy Act of 1933; he also Ignored Some 60 Rulings
of the UNITED STATES Supreme Court and made Motions from the Bench.
Reserve Notes are not backed by gold or silver but by the credit of the
People.
of the IRS Codes under section 6331 & 7343 as well Title 28, section 1652
and the Federal debt collection procedure chapter 176, and section 3102 and
3104 as to how the IRS was to be properly collected. (IF THERE WAS
REAL MONEY.)
of the United States Codes and the Public Laws created by Congress in
Public Law 1 48 stat 1, Public Law 73-10 40 stat 411, Public Law 10
ch.48,48 stat 112, Title 12 95 b, Statute at Large Vol. 48 pages 1-112 and
12. David-Lee; Buess contacted the Attorney General's office in Ohio and
reported the misconduct and abuse, and that his bank account was being
1
accessed and levied illegally. He reported this crime to the Highest Ranking
Law enforcement in the State and they failed to protect and serve Mr. Buess
and breached their fiduciary trustee duty to the public. This was outlined in
13. Rodney-Dale; Class was also a victim of the Gaston County Tax
statute and state statues explains on garnishment and levy only to have the
15.The Attorney for the Gaston Tax Department, being a lawyer and having
been schooled in the law of Taxes, was aware of the Procedures to collect.
16. The Attorney for the Gaston Tax Department, being aware of the Federal
17. The Attorney for the Gaston Tax Department, being aware of Title 26
USC section 6331 and 7343, had full knowledge that Rodney-Dale; Class
lawyer, of the 1933 Public Laws dealing with the Bankruptcy, State of
Emergency and the Trading with the Enemy Act, knew he was required to
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discharge the debt through the Comptroller of the Currency.
19. The Attorney for the Gaston Tax Department, knowing his actions
required a Court order, failed to get a lawful court order before he removed
the funds from Rodney-Dale; Class' wife's bank accounts and charged an
additional 100 dollars for attorney's fees. He did this Not once, but but three
times.
20. The Lawyer for the Gaston Tax department had full knowledge and
understanding of the United States Codes and the Public Laws created by
department action did not come in compliance with the United States Codes
or Regulation or with Public Law 1 48 stat 1, Public Law 73-10 40 stat 411,
proclamations.
PROCEDURAL VIOLATIONS
1. The Petitioners filed their Civil Suit into the Superior Court of the District
D.C. 20001 on a Tax Fraud violation. (Note: the District of Columbia Tax
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Court was consolidated into a single court known as the Superior Court of
authority, the original case from the Superior Court of the District of
prosecuted.
3. The IRS Attorney, Christopher Wright Sanders, then filed for dismissal on
case after he had clearly attempted to invoke its jurisdiction and have the
DISTRICT OF COLUMBIA. This makes no sense, as I'm sure the court will
agree.
4. The Petitioners, in order to save time and duplication for the court, will
Wright Sanders' incorrect and unlawful moving of the original case to the
procedurally wrong court, and blindly following Mr. Sanders' lead. The Co-
2
authorized, Tax Court and all gave jurisdiction to the UNITED STATES
acquiesced to Mr. Sanders' motion asking for dismissal for lack of subject
matter jurisdiction. I bring your attention to the fact that this is misuse of
public funds, and violates 31 USC, section 3729, False claims, which
grounds that the Defendants removed the original complaint from a proper
Administrative Tax Court in compliance with Title 26 USC, App. Rule 10,
and the Administrative Procedure Act of 1946, 60 stat 237, S7, to have this
Enactment.
6. The Defendants have failed to prove that the Superior Court of the District
of Columbia was Not a proper Tax Court before removing the Petitioners
Public Law 96-170 Dec 29, 1979. “AN ACT” To permit civil suit
under section 1979 of the Revise Statutes(42 USC 1983) against any
person acting under color of any law or custom of the District of
Columbia who subject any person within the jurisdiction of the
District of Columbia to the deprivation rights, privilege, or immunity
2
secured by the Constitution and Laws including 24 Am Jur 2d, District of
Columbia ß 21 ß 21 Superior Court of the District of Columbia and divisions
thereof The District of Columbia Court of General Sessions, the Juvenile
Court of the District of Columbia, and the District of Columbia Tax Court
were consolidated in a single court known as the Superior Court of the
District of Columbia.
violations; one by Judge KENNEDY for failure to remand it back to the Tax
Court from which the Defendants removed it, and two, because the
Defendants removed it from a Tax Court without any proof that the Superior
Court of the District of Columbia was not a Tax Court as Congress has
mandated.
and the Petitioners' Due Process by removing the Petitioners complaint from
29, 1979, in compliance with IRS Rule 10 of a hearing before a Tax Court?
9. Did the Defendants not violate the Canon Rule of Ethics and the Rule of
Ethics when the Defendants removed and did give jurisdiction to the
COLUMBIA to hear this case pursuant to 28 USC 1442, and then asked
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them to have the case dismissed on their behalf for lack of subject matter
Tax Court and giving the UNITED STATES DISTRICT COURT OF THE
CONCLUSION
includes, but is not limited to; The Federal debt collection procedures in
Title 28 USC, the IRS CODE statutes found in Title 26 USC, and 26 and 27
of the CFR's.
ILLEGAL" but that the means by which they are collected are illegal. This
2. Did Congress not create the Administrative Procedure Act of 1946, 60 stat
body?
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3. Were not the Petitioners denied their administrative remedy in law when
4. Did the Defendants place into the record that the Superior Court of the
or
hand?
5. Where, in any of their filings, did the Defendants address the main “issue”
of the complaint?
6. Where, in the filings, did the Defendants address that the UNITED
give another Court Subject matter jurisdiction by filing such a Motion, and
then turn around and file another Motion into that same Court and Move the
Court to dismiss the case for lack of subject matter jurisdiction to hear the
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case after the Defendants had clearly, and non-procedurally, attempted to
The Petitioners in their, latest filing into their case in the UNITED
Report Records from 1916 up to 1993 on the Hearing that the Federal
Reserves Note has no gold value. What does this mean? It means that even
Public Officials, and the People, are unable to pay any Taxes because the
FRN has no value it is based on credit. How do you pay taxes on credit
Chapter 11 Bankruptcy. This Country is, and has been, under a State of
Emergency since 1933, and up until to this date in 2011, without any means
section 8, clause 12: “To raise and support Armies, but no Appropriation of
Money to that Use shall be for a longer Term than two Years.”
PUBLIC LAW 1 48 STAT 1 and PUBLIC LAW 73-10, 40 STAT 411. The
IRS and the Defendants knew this and were required to discharge the debt
under the Bankruptcy Clause that Congress provided in these Public Laws.
2
Taxes are not Illegal, just the means in which they have collected
8. The Defendants and their Attorneys and ALL COURTS had full
knowledge and understanding of the United States Codes and the Public
their Attorneys and ALL COURTS action NOW has to come in compliance
with the United States Codes and Regulation or with Public Law 1 48 stat 1,
Public Law 73-10 40 stat 411, Public Law 10 ch.48,48 stat 112, Title 12 95
b, Statute at Large Vol. 48 pages 1-112 when fling a Military Flag signifying
The Defendants and their Attorneys and the Courts have always
played on the ignorant of the people like the Petitioners, knowing that a
deception, fraud, sham can easily be use to con the public/ people. The
Petitioners have acted in good faith and have disclosed the facts in
Congressional Enactment not only of the United States Codes and the Code
Bankruptcy Act and the Public Law that shows their is no income but just
credit /debt. The Defendants and their Attorneys having full Superior
2
CURE
(10) “sanction” includes the whole or a part of an agency, and the Attorney
Procedure, to place their input into this policy problem of these agencies as
this has become a case of National interest. The Petitioner's IRS case is not a
private issue, but has been made a Public issue because of “how” the
2
collection is being conducted in relation to the People of the nation. Taxes
Enactments and Public Law they now must come into compliance with the
It is a fact that no sitting Judge has ever received any wages based on
gold or silver, as required by the Constitution, for their time and duties of
that position. Likewise the People have not been paid in compliance with the
issues a private currency with their name on the NOTE, and it is not a
Congress and the UNITED STATES are the Trustee of the public debt and
those who hold public office hold Trusteeship to that debt and is their job to
discharge it. Whether or not the Petitioners made the issue or did not make
the issue, that is not the issue. The Defendants can not play on the ignorant
of the public/ people, fraud is fraud breach of the Trust created by the
2
You have the duty as the Trustee to be honorable and operate in good faith.
3
United States v. Dial, 757 F.2d 163, 168 (7th Cir.1985) -- includes the
deliberate concealment of material information in a setting of fiduciary
obligation. A public official is a fiduciary toward the public, including, in
the case of a judge, the litigants who appear before him, and if he
deliberately conceals material information from them, he is guilty of fraud.
When a judge is busily soliciting loans from counsel to one party, and not
telling the opposing counsel (let alone the public), he is concealing
material information in violation of his fiduciary obligations.”
___________________________
__________________________
Rodney Dale; Class
Private Attorney General
P. O. Box 435
High Shoals, North Carolina [28077]
704 742 3123
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PROOF OF SERVICE
I, David Lee; Buess, and I, Rodney Dale; Class, come with this
PETITIONERS' BRIEF ON THE DEFENDANTS ADMINISTRATIVE
PROCEDURAL VIOLATIONS, this filing being placed before the Clerk of
Court of the UNITED STATES DISTRICT COURT APPEALS OF THE
DISTRICT OF COLUMBIA CIRCUIT on this day of _____________ and
month of_____________ in the year of our Lord 2011 AD. Service will be
delivered by U.S.P.S. certified mail.
___________________________
_____________________________
CC
JOHN SCHMANN
INTERNAL REVENUE SERVICE
APPELLATE SECTION, PO BOX 502
WASHINGTON, D.C. 20044
Franchise Corporation
STATE OF OHIO dba Corporation
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AARON D. EPSTEIN (#0063286)
30 E. Broad Street, 17th Floor
Columbus, OH 43215
Employee of Corporation
ECCLESTON AND WOLG, P.P.
BALITMORE-WASHINTON LAW CENTER
1629 K STREET,N.W., SUITE 260
WASHINGTON, D.C. 20006
GRADY L. BALENTINE
NORTH CAROLINA DEPT OF JUSTICE
9001 MAIL SERVICE CENTER
RALEIGH, N.C. 27699