Plaintiff Alleges Tax Code "Establishes a Religion of 'Taxism' and a 'Systematic Theology of THEIRS'"

From Wednesday's decision by Judge Audrey Fleissig (E.D. Mo.) in Hinds v. Trump:

Self-represented Plaintiff Terry Lee Hinds filed a complaint in this matter titled "Petition For [Judicial] Review, Judgment or Decree and for all Writs Necessary or Appropriate to this Case as well Issue Writs Agreeable to Usages & Principles of Law." The complaint comprises 249 pages and 1,226 paragraphs, and it is substantially similar to a lawsuit he previously filed, which this Court dismissed in 2017. In this lawsuit, like the last one, Plaintiff generally alleges that the Internal Revenue Code (the "Code") establishes a religion and, as such, violates the First Amendment's Establishment and Free Exercise Clauses….

In his current complaint, Plaintiff reiterates many of the same allegations raised in Hinds I. Specifically, he alleges that the Code establishes a religion of "taxism" and a "Systematic Theology of THEIRS," and that Internal Revenue System ("IRS") functions such as auditing, issuing refunds, and approving credits all create a religious relationship between the taxpayer and the government. Plaintiff believes that these facts demonstrate Defendants acting in their official capacities violated Plaintiff's religious freedom rights under the First Amendment….

The court unsurprisingly rejected the claim, mostly on sovereign immunity grounds and statutory grounds, but it also noted:

Courts have long held that "religious belief in conflict with the payment of taxes affords no basis for resisting the tax." United States v. Lee (1982). Courts have likewise found the federal tax system constitutional under the Establishment Clause. See, e.g., Jimmy Swaggart Ministries v. Bd. of Equalization of Cal. (1990). Further, "equity jurisdiction does not otherwise exist" here to bring Plaintiff within the [Anti-Injunction Act's] exception because Plaintiff has adequate remedies at law, including paying his liability and suing for a refund.

For these reasons, the Eighth Circuit as well as other circuit courts of appeal have routinely found similar constitutional challenges to tax assessments barred by sovereign immunity, the [Declaratory Judgment Act], and the [Anti-Injunction Act]….

And here I wanted to hear more about taxism.

 

Comments

[Stupid Government Tricks]

Happy 50th!

[A Japanese Student]

We all know the theories are frivolous. But the plaintiff's arguments on the remedies doesn't seem frivolous at all. Some are foreclosed by precedents, but they are not frivolous.

Consider the federal government's sovereign immunity. Unlike state sovereign immunity, nothing in the Constitution's text establishes that. It is a judicially recognized immunity, and a (theoretical) textualist-packed Court could theoretically abandon it at any moment.

Or, whether the government could require taxpayers to resort to postdeprivation remedy in case of unconstitutional taxation. Or, whether the Anti-Injunction Act is jurisdictional at all - which even the judge recognizes an intracircuit split.

I remember reading, some time ago, an opinion (written by a justice) in a cert petition involving frivolous litigation. The question presented - whether review of denial of recusals must await final judgment - was not frivolous at all; in fact, there was a circuit split. Of course they denied cert, but one justice did write a statement. (Couldn't find the case, unfortunately.)

[Bored Lawyer]

Some are foreclosed by precedents, but they are not frivolous.

If it's foreclosed by precedent, it's frivolous. Unless you identify it as such, and make it clear you are trying to overturn the precedent. Which generally means the first court you are going to is powerless to give you what you want, and you need an appeal.

[Darth Buckeye]

I am an Appeals Officer for the IRS. If Taxism is a religion, does that mean I am some form of low level priest? That would be fitting. I am Jewish and I am Kohan.

[Bored Lawyer]

Reminds me that I once read that the main IRS headquarters is surrounded by Yew trees. Whose Latin name is Taxus taxus.

The practitioners of taxism probably venerate the Yew tree.

[bye]

Taxus is the Latin word for this tree and its wood is used to make javelins. The Latin word is probably borrowed, via Greek τόξον tóxon, from taxša, the Scythian word used for "yew" and "bow" (cognate of Persian تخش Taxš meaning bow) because the Scythians used its wood to make their bows.

IRS makes bows to use against the citizenry. If you have ever had to deal with them....pure Kafka

[IANNAL]

I guess I'll send in my tithe after all. Sorry -- Q2 estimated tax payment.

[tkamenick]

It's kind of an interesting question. Courts are pretty limited in their ability to decide what is and isn't a religion for Free Exercise claims, why don't the same rules apply for Establishment claims? If the government adopts all the tenets of Buddhism into some secular function, does that case come out differently than this one? Why?