J.A.I.L. News 
Journal
______________________________________________________
Los 
Angeles, 
California                                        September 
18, 2005
______________________________________________________
 
 
What J.A.I.L. Would 
Accomplish
Re: The 
Right to Petition
(Edited by Ron Branson)
It should be noted that J.A.I.L. takes no position 
re: tax laws.
 
As some of you may already know, on August 31, 2005, the WTP ("We 
The People") federal lawsuit on the Right to Petition Congress for Redress of 
Grievances was dismissed by U.S. District Judge Emmet G. Sullivan, District 
of Columbia. It is on this subject I offer my thoughts  regarding this 
particular case. This attack upon the First Amendment is yet another Wake 
Up Call to the People that we must act NOW-- and what better opportunity than to 
get behind the South Dakota J.A.I.L. effort currently in progress? If you 
haven't been convinced before, doesn't this tyrannical decision convince you 
that we must implement the SOLUTION? 
NOW?  
Get J.A.I.L. qualified for the 2006 ballot in South Dakota for the 
sake of 
all American People! www.sd-jail4judges.org or 
call SDJA at (605) 231-1418.
 
We recently published a 
J.A.I.L. News Journal (9/13/05) on 
The 
Special Grand Jury (SGJ). It's important that everyone read the 
J.A.I.L. Initiative and understand what it says. For purposes of this report, 
I'm referring to the South Dakota initiative, since that's one we're actively 
pursuing now.
 
The SGJ is the operative body in the J.A.I.L. process. It is described in 
�3. A complaint is filed, the defendant-judge may file his answer stating 
his defense, and the complainant may file a reply to the answer. The 
SGJ examines both the complaint, the judge's answer, and the 
reply thereto. Their examination is to be based on common sense and 
does not require a Master's Degree in Government or Law to figure out. In fact, 
a formal education by government schools may be detrimental because of the 
brainwashing and propaganda that is taught, especially in law schools. (e.g., 
"The law is not what the law says, but what the judge says the law says.") 
 
The foundation of J.A.I.L. is based on the most common denominator of 
mankind, i.e., the Laws of Nature explained below. A good background for 
understanding this analysis is the 
JNJ dated 10/23/04 titled "
To 
Enforce The Constitution."
 
Summary of Basic Principles:
--Absolute (uncontrolled) power in man = tyranny (unnatural law).
 
--Tyranny = force against the Laws of Nature.  
 
--To prevent tyranny, by Nature there must be an intermediate authority 
between government and the governed. (a 
charter/constitution)
 
--By Nature, man must first create that intermediate authority which 
prescribes the powers and limitations of government. 
 
--The only document that meets that function as "intermediate body" 
(or intermediate authority) between the governed and the governors in this 
country is the organic Constitution of 1787. 
 
Discussion of Above 
Principles
 
Begin with Laws of Nature: Existence; Reality (that's all there 
is)
 
A Critique of the Declaration of Independence- by Paul Wakfer.  
"Laws of Nature" being entirely sufficient since nature - reality - is all that exists.  [T]hey meant that all men have equal "rights"...  They are unalienable specifically because they are a necessary consequence of the reality of the nature of human beings - i.e. a part of existence. They are essential and logically unalienable because their not being true would be contradictory to the immutable structure of reality. Nor, being true of reality, can valid rights ever be removed. All that can be done is to "break" them - i.e. to not allow them to take their natural course and to be fulfilled. [Tyrannical rule is unnatural law]. Many people take "life" to include property and logically this has merit. [The pursuit of happiness] is logically derivable from the rights of Life, Liberty and Property. [Happiness] can rightly only be made by the individual himself under the circumstances of full freedom of life, liberty and property. [Unalienable rights do not come from government, but exist apart from government].
 
 
For self-preservation, man must first form a charter for government 
and thereafter delegate men --the government-- to execute that 
charter. By nature, man is the creator of government by charter. [Our 
Constitutional Republic is created by the People (or on their behalf) as a 
matter of nature.]
And when a man seriously reflects on the 
precariousness of human affairs, he will become convinced, that it is infinitely 
wiser and safer, to form a constitution of our own in a cool deliberate manner, 
while we have it in our power, than to trust such an interesting event to time 
and chance. ... First, they had a king, and then a form of government; whereas, 
the articles or charter of government, should be formed first, and men delegated 
to execute them afterwards... [men existed 
before kings and would thus be the creator of government, by 
nature]  
 
But as there is a peculiar delicacy, from whom, or in what manner, this business must first arise, and as it seems most agreeable and consistent, that it should come from some intermediate body between the governed and the governors, that is between the Congress and the people. ... [T]hat a charter is to be understood as a bond of solemn obligation [between the governed and the governors], which the whole enters into, to support the right of every separate part, whether of religion, personal freedom, or property... The members of Congress, Assemblies, or Conventions, by having had experience in national concerns, will be able and useful counsellors, and the whole, being empowered by the people will have a truly legal authority.  ...  A government of our own is our natural right: [emphasis added]  Thomas Paine, Id.
 
The organic Constitution (1787) is the natural stabilizing force --the "glue"-- that holds the People and Government together. If the Constitution-- the intermediate authority between the People and Government-- is not respected by both bodies, then Government ceases to exist causing the People to be left with anarchy. Anarchy isn't caused by the People's disobedience to court orders; it is caused by the court's disobedience to the Constitution. J.A.I.L. will prevent anarchy.
This is demonstratively to reduce all to anarchy, and so 
effectually to dissolve the government: for laws not being made for themselves, 
but to be, by their execution, the bonds of the society, to keep every part of 
the body politic in its due place and function; when that totally ceases, the 
government visibly ceases, and the people become a confused multitude, without 
order or connexion. Where there is no longer the administration of justice, for 
the securing of men's rights, nor any remaining power within the community to 
direct the force, [this is the need that J.A.I.L. will fulfill] or provide for the necessities 
of the public, there certainly is no government left. Where the laws cannot be 
executed, it is all one as if there were no laws; and a government without laws 
is, I suppose, a mystery in politics, unconceivable to human capacity, and 
inconsistent with human society. Of 
the Dissolution of Government by John Locke 
 
Analyzing Plaintiffs' 
Position
 
Plaintiffs of the WTP lawsuit relies upon the First Amendment, Right to Petition Government for Redress of Grievances.
 
--Redress = The act of receiving satisfaction for an injury sustained.
(Vol. 3 Bouvier's Law Dictionary, Third Rev. 8th Ed.)
 
--Grievance = An injury, injustice or wrong which gives ground for complaint because it is unjust and oppressive.
(Black's Law Dictionary, Rev. 4th Ed.)
 
--Remedy = The means employed to enforce a right or redress an injury.
(Vol. 3 Bouvier's Law Dictionary, Third Rev. 8th Ed.)
 
--Remedies for rights are ever favorably extended. 
18 Viner's Abridgment.  (Black's Law Dictionary, Rev. 4th Ed.)
 
It is the federal courts, as guardian of our rights, which have the responsibility of seeing to it that a remedy is provided when sought by petition to government. If the court fails, then the People must act, for what good are rights without a remedy?
To say that our rights are protected by the Constitution 
is to rely on a piece of paper if we ignore the control of the powers of 
government exerted by the people. It is the people who are the ultimate 
guardians of the Constitution and the rights it guarantees...  
[J.A.I.L. will fulfill this role]
 
A constitution alone cannot control government without republican forms, i.e., mechanisms that keep control of their representatives in the people's hands. [the function of J.A.I.L.]  Constitutions are not self-enforcing.... [W]ithout a sovereign people in control determining what shall be the constitution and the form of government functioning thereunder, that determination is made by the governors themselves. [i.e., usurpation of power]They function as a higher power, and that higher power then becomes the sovereign, dictating government and its policies to all others.  [J.A.I.L. will restore control to the sovereign People]
  
 
 
The only check upon arbitrary power is the 
People:
It is the law, and the law only, which can 
successfully resist the encroachments of despotism. In the absence of defined 
laws, and an independent judiciary to enforce them, the only check upon 
arbitrary power is popular insurrection;... http://www.svpvril.com/comcivlaw.html  
 
There is no other mechanism in existence that can adequately and consistently protect our rights. Power quickly leads to corruption, and the power to protect the rights of the people can be trusted nowhere but with the people themselves. Therefore it is the responsibility of the citizens themselves to look after their own rights. 
 
 
Analyzing the WTP Court 
Ruling
 
 
The court relies on Smith v. Ark. State Highway Employees, Local 
1315, 441 U.S. 463, 465 (1979) which states: 
The First Amendment protects the right of an 
individual to speak freely, to advocate ideas, to associate with others, 
and to petition his government for redress of grievances. 
And it protects the right of associations to engage in advocacy on behalf 
of their members. NAACP v. Button, 371 
U.S. 415 (1963); Eastern Railroad Presidents Conf. v. Noerr Motor Freight, 
Inc., 365 
U.S. 127 (1961). The government is prohibited from 
infringing upon these guarantees either by a general prohibition against 
certain forms of advocacy, NAACP v. Button, supra, or by imposing sanctions for 
the expression of particular views it opposes, e. g., Brandenburg v. Ohio, 395 
U.S. 444 (1969); Garrison v. Louisiana, 379 
U.S. 64 (1964). [emphasis in red 
added]
 
But the First Amendment is not a substitute 
for the 
national labor relations laws.... The public employee surely can 
associate and speak freely and petition openly, and he is protected by the First 
Amendment from retaliation for doing so. See Pickering v. Board of Education,
 
391 U.S. 
563, 574 -575 (1968); Shelton v. Tucker
, 364 U.S. 479 (1960). 
But 
the First Amendment does not impose any affirmative obligation on the government 
to listen, to respond or, in this 
context, 
[emphasis 
added] to recognize the association and bargain with 
it. 2   [ 
Footnote 2 ] See Hanover Township Federation of Teachers v. Hanover 
Community School Corp., 457 F.2d 456, 461 (CA7 1972), quoting Indianapolis 
Education Assn. v. Lewallen, 72 LRRM 2071, 2072 (CA7 1969) 
("there is no constitutional duty to bargain collectively with an 
exclusive bargaining agent"). [emphasis 
added] 
The context of the above case relates to "national labor relation laws," 
"bargaining collectively with an exclusive bargaining agent" --not the 
context of the instant WTP case. Dismissal of the instant case is 
based entirely on the court's misapplication of law to the different factual 
context of plaintiffs' case, and likewise the denial of their motion for leave 
to amend as "futile."  
 
The court also places federal tax laws above the Constitution, indicating 
that the First Amendment right to petition for redress of grievances does not 
apply to those laws.
 
By that ruling, Judge Sullivan contributes to the natural outcome 
of popular insurrection that is bound to arise, because it goes against the Laws 
of Nature. The judge has put himself at war with plaintiffs; and having 
disregarded material facts of plaintiffs' case, having deliberately 
violated plaintiffs' First Amendment right to Petition for Redress of 
Grievances, and having intentionally violated due process of law, under the 
specific provisions of J.A.I.L., the judge would not be entitled to immunity 
from liability in a subsequent jury trial if taken by complainant.
Whosoever uses force without right, as every 
one does in society, who does it without law, puts himself into a state of war 
with those against whom he so uses it; and in that state all former ties are 
cancelled, all other rights cease, and every one has a right to defend himself, 
and to resist the aggressor. 
Of the Dissolution of Government by John Locke (supra) 
 
 
The ruling is void and a 
nullity:
In Volume 
16, American Jurisprudence, 177, we find the following: "The general rule 
is that an unconstitutional statute, though having the form and name of law, is 
in reality no law, but is wholly void, and ineffective for any purpose; since 
unconstitutionality dates from the time of its enactment, and not merely from 
the date of the decision so branding it. An unconstitutional law, in legal 
contemplation, is as inoperative as if it had never been passed. Such a statute 
leaves the question that it purports to settle just as it would be had the 
statute not been enacted.
 
"Since an unconstitutional law is void, the 
general principles follow that it imposes no duties, confers no rights, creates 
no office, bestows no power or authority on anyone, affords no protection, and 
justifies no acts performed under it. . . .
A void act cannot be legally consistent with a 
valid one. An unconstitutional law cannot operate to supersede any existing 
valid law. Indeed, insofar as a statute runs counter to the fundamental law of 
the land, it is superseded thereby.
 
No one is bound to obey an 
unconstitutional law and no courts are bound to enforce it. " 
 
Our American Common Law by Howard Fisher and Dale Pond  
  
 
The judge is a pretender of power:
If any agency of the Federal, State or County 
government, including the court, would act as if it were Principal, and Freeman, 
against its true Principal, the People, this would be an inversion of the legal 
principle of Sovereignty of the People. By so acting, any agency of the 
government, including the court, would be a pretender to the power, and as a 
pretender, its acts would be a nullity and would not exist, at Law; that is to 
say, that it would be null and void, and of no force and effect, at Law. That, 
in fact, it would not be government at all, but would be a private, criminal 
operation, imposing a rule of force, fraudulently pretending to be government, 
since, in this country, the only legitimate function of government is to protect 
the Rights and 
freedoms of the People. Such acts are not unlike the privately owned and 
operated Mafia who demands our money 
(taxes, fees, etc.) in exchange for them not committing violence against us or 
our property. Id. 
~~~~~~~~~~~~~~~~~~~~~
 
 
J.A.I.L. is the means of 
self-defense for an oppressed people:
Must the people then always lay themselves open to the cruelty and rage of tyranny? Must they see their cities pillaged, and laid in ashes, their wives and children exposed to the tyrant's lust and fury, and themselves and families reduced by their king to ruin, and all the miseries of want and oppression, and yet sit still? Must men alone be debarred the common privilege of opposing force with force, which nature allows so freely to all other creatures for their preservation from injury? I answer: Self-defence is a part of the law of nature; nor can it be denied the community, even against the king himself...  John Locke, (supra.)
[written in the 1680s]
  
 
Bob Schulz, Chairman WTP, writes:
 
September 13, 2022
The Greatest Threat
http://www.givemeliberty.org/RTPLawsuit/Update2005-09-13.htm
      
There is no greater threat to Liberty in America, and consequently to Her 
strength and durability, than the loss of the ability of the People to hold 
their servant government accountable to the Principles of the Declaration of 
Independence, the Constitution and the Bill of Rights. 
With accountability, the cry for Freedom of each 
individual is maximized and the Rights of the governed are secured. 
 
Liberty is directly proportional to 
accountability. The more the People are able to hold government accountable to 
these essential principles, the greater their Liberty. 
The First Amendment provides a guarantee of the 
primary methods for exercising accountability.  Of crucial importance is 
the Petition clause, which unlike the other clauses (which enable personal 
expression, belief and association) brings the People and their government into 
a direct confrontation, and results in a public declaration of individual 
Liberty or governmental Tyranny.  
Petitioning the government for Redress of Grievances is nothing less than a peaceful rebellion of citizens seeking to keep their government in its proper place: as a servant of the People, created through a written Constitution for their service and protection. 
The Petition is the period at the end of the 
sentence on Liberty. It is the capstone Right, the ultimate peaceful 
deterrent to the abuse of power in government, a protection against the theft of 
Freedom from the People. 
Listen to the words of Jefferson: "On every 
government on Earth is some trace of human weakness, some germ of corruption and 
degeneracy, which cunning will discover, wickedness insensibly open, cultivate 
and improve. Every government degenerates when trusted to the rulers of the 
People alone. The People themselves therefore are its only safe 
repository." 
The Petition Clause was positioned for the 
People's use against an imperfect political process, a process that would favor 
the majority and those who possess power and influence. The Petition Clause is 
there to protect the individual from the whim of man and the whim of the 
majority. It offers protection against abuses of government that infringe upon 
the Fundamental Rights of both Individuals and the minority. 
 
The Petition is a necessary tool available to 
every individual, to remind and instruct those in government that their control 
is always, and ultimately, subject to the greater power and control of the 
Sovereign People that created it, bound -- not by the whims of men, but by the 
essential principles of Liberty. Petitions keep the government's ears open to 
its master's voice and they can sharpen popular attention to what the government 
is doing. 
The Founders knew that the unequal and unorganized 
citizens must have a practical, constitutional vehicle by which they could 
secure protection against those who would employ and enjoy political domination 
for their advantage. Indeed, it is this single principle - the Natural Right of 
popular sovereignty, as excised through the Right to Petition, that 
distinguishes our form of government from any that has arisen during the history 
of man. 
Confrontations between men and their governments have 
never been without anguish or agony. In our system of governance, the Petition 
is the fine line between peaceful and physical rebellion. Although Petitions may 
bring painful revelations and result in difficulties, the Right to Petition is 
the final check and balance that protects the People against the abuses of 
government - and insures the continuation of our Founding Principles. 
That said, a government that restricts or infringes 
upon the Right to Petition commits a clear and grave error because it diminishes 
accountability and the full enjoyment of Rights, Freedoms and Liberty. 
To outright deny the Right to Petition is to invite physical rebellion. 
 
Such is the recent decision http://www.givemeliberty.org/RTPLawsuit/CourtFilings/USDC-OrderDismiss08-31-05.pdf  
by federal Judge Emmet Sullivan.
The decision 
is horrifying in its implications.  (see 
below)
 
In We The People et al., v. United States, et al., Sullivan, ruled that the government does not have to listen or respond to the People's Petitions for Redress of Grievances.  Without the Right to a response, the People do not have the Right to 
Petition. Popular Sovereignty thus becomes a quaint anachronism. 
In 
essence, a federal District Court has declared its allegiance with Congress and 
the Executive, which have repeatedly ignored our Petitions. The decision 
effectively declares that our government is no longer accountable to We the 
People and that our servant government is unrestricted and untouchable in its 
pursuit of activities and agendas that are clearly prohibited by our 
Constitution. 
Accountability contests between a free People and its 
servant government should always be of a respectful nature and require minimal 
encroachment or confrontation. 
Unfortunately, Judge Sullivan's decision is anything but 
respectful.
Any reasonable person would agree that the People's Right To 
Petition the government for Redress of constitutional torts includes the Right 
to an honest response. The Right to bring grievances before the government is of 
no value if the People do not have the Right to a respectful response.  
Indeed, this is the essence of the Right.  
Listen to the words of Chief Justice Marshall in Marbury v. Madison in 1803, "It cannot be presumed, that any clause in the Constitution is intended to be without effect."  
Seldom has the Judiciary been so disrespectful of 
the Rights of People - probably not since the court decision in Plessey v. 
Ferguson, which held that "Black" people were "separate but equal" --  
a patently absurd, political decision that was eventually overturned by Brown 
v. Board of Education. 
It's one thing for the political branches to deny 
the Right to Petition, it is an entirely different matter for a federal judge, 
standing as the Judiciary, to officially sanction the denial. 
 
As was the case with Martin Luther King, Jr. in 
Alabama and Ghandi in India, the enhancement of Liberty in any society must come 
from the efforts of the People. 
The history of man's struggle for Freedom teaches 
us to become involved citizens and to become Petitioners when the normal 
political process no longer meets our needs or fails us entirely. 
 
Petitioners are first class citizens who, having 
the courage of their convictions, act as free and thinking people. They rise and 
engage themselves as involved, responsible citizens to make change where change 
seems necessary.  
What must a Free People do after Petitioning the 
Executive and Legislative branches for stepping outside the boundaries drawn 
around their power by the war making, taxing, property, privacy, money and due 
process provisions of the Constitution and then witness their government turn a 
blind eye and a deaf ear to the Petitions?
What must a Free People do 
when, after petitioning the Judicial branch, a federal judge effectively 
declares the Petition clause "CANCELLED" --- declaring that this essential 
provision of the First Amendment "is without effect"?  
Under the present facts and circumstances, an 
extraordinary commitment to Freedom by the People is necessary. Personal 
activism must become a priority in order to stem the rising tide of 
tyranny.  
Accountability requires that the People hold their 
Principles above not only the consequences that may result from the Petition 
itself, but also the consequences that may result in attempting to hold 
government accountable.  
The lowest level of the federal Judiciary has now 
spoken and Judge Emmet Sullivan has assured his noteworthy place in 
history.  After having  profound questions of Constitutional Order and 
Natural Rights placed before him, he has ruled that our Right to Petition was 
intended to be without effect.
Working against despotism, and needing to complete 
the historical and legal Record of our Petition process for future generations, 
documenting our confrontation against modern tyranny, we will now move through 
the federal appeals process, starting with the U.S. Court of Appeals and, if 
necessary, the United States Supreme Court. We cannot allow it to be said that 
we did not complete our judicial remedies. 
It is now clear that within the coming months, we 
will be living witnesses to the further demise -- or resurrection -- of a nation 
where men once walked free, endowed with the Blessings of Devine 
Providence. 
My personal actions in the future are offered to 
encourage People to become involved as citizens and activists in the defense of 
Liberty when, as now, Freedom has come under attack, and the political and 
judicial processes designed to serve and protect us turn against us.  
 
Bob Schulz  
Chairman, WTP 
(Attorney Mark Lane writes:)
STATEMENT BY MARK LANE
On December 15, 1791, the most important statement in American history became effective law to guide our nation. The Bill of Rights began with the First Amendment, and that one sentence commitment to We the People is in large measure what makes us unique. The First Amendment directs that:
             
"Congress shall make no law respecting the establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances."
A number of ordinary Americans sought to exercise their right to petition the Government; they respectfully, imaginatively and persistently, over a period of years asked the Government to cite the law or regulations that constrained them to pay direct taxes on their labor or that authorized any number of other government activities that were well outside the limits of the Constitution. The Government refused to answer.  
These folks then filed an action in the United States District Court for the District of Columbia asking the Court to issue a declaration that the Government was constrained to respond to the numerous petitions.
Remarkably, the Government responded to the Court that the right to petition did not exist.  Well, you could send a letter if you wished but the Government was not required to respond or even read the petition. The government cited two cases that were plainly not applicable. It could not find an applicable case because, in fact, this case is a case of first impression, meaning that no court has ever considered this issue before.
Of course the courts are faced with serious 
consequences when they consider issues of this magnitude. If the Government was 
required to answer questions about the validity of income tax and if those 
answers were inadequate to support the present income tax assumptions, the 
Government would be denied access to funds to continue undeclared wars and other 
costly (and largely unconstitutional) measures.  The vast majority of funds 
the government receives are generated from taxes upon labor with a small portion 
being derived through taxes on corporations, and the corporate tax obligations 
are shrinking each year.
A decision by the Court in this case stating 
that circumstances had largely changed since 1791, that the Government's 
obligations have increased to an extent that those who drafted the First 
Amendment could not have expected and that, therefore, we cannot any longer give 
full faith and credit to the promise made to our people when the nation was 
founded, would have likely been a more accurate assertion by the judiciary of 
its position. It would not have been acceptable and it would have stated, in 
essence, that the First Amendment, or a least a substantial portion of it, had 
been abolished.
But courts work their magic by seeking to find some 
precedent when they make new law that is unprecedented. Here, the Court relied 
upon the two inapplicable cases that were cited by the Government.
In 
assessing the importance of this matter we must remember that whatever legal 
arguments have been posed or considered, the Court ultimately relied upon the 
Government's statement that the right to petition the Government for a redress 
of grievances no longer exists.
Of course, we intend to seek a review of 
that decision by a higher court. In the meantime, however, it is now the law of 
the land that your right to petition the Government has been abolished by the 
executive and judicial branches of the your 
Government.
Mark Lane
 
 
 
UNITED STATES DISTRICT  COURT
FOR THE DISTRICT OF  
COLUMBIA
Civil Action No.  
04-1211   (EGS)
_____________________________
WE  
THE PEOPLE, et al., )
Plaintiffs,  )
v. ) 
 
UNITED STATES,  et al., )
Defendants.  
)
__________________________________)
OPINION  & 
ORDER
Plaintiff We the People Foundation for  
Constitutional
Education, Inc. and several individually-named  
plaintiffs,
including pro se plaintiff Robert L. Schultz, bring  
this action
against the United States of America, the U.S.  
Treasury
Department, the Internal Revenue Service, and the U.S.  
Department
of Justice. Plaintiffs' Complaint "arises from the  
failure of
the President of the United States and his Attorney  
General and
his Secretary of the Treasury and his Commissioner  of 
the
Internal Revenue Service, and the failure of the United  
States
Congress, to properly respond to Plaintiffs' Petitions  
for
Redress of Grievances against their government,  
namely:
grievances relating to violations of the U.S.  
Constitution's war
powers, taxing, money, and "privacy"  clauses." 
See Plaintiffs'
Amended Complaint ("Compl.") at 66.  Plaintiffs also 
allege that
the Executive Branch has retaliated  against plaintiffs 
for
petitioning the government and for  "Peaceably Assembling 
and
Associating with other individuals  under the umbrella of the 
We
the People Foundation for  Constitutional Education and the We 
the
Case 1:04-cv-01211-EGS  Document 28 Filed 08/31/2005 Page 1 
of  7
2
People Congress." Id.
Pending  before the 
Court are defendants' Motion to Dismiss
and  plaintiffs' Motion to 
Amend the Complaint. Upon
consideration  of the motions, the 
oppositions thereto, and the
replies in  support thereof, and for 
the following reasons, it  is
hereby
ORDERED that the 
defendants' Motion to  Dismiss is GRANTED.
It is 
further
ORDERED that  the plaintiffs' Motion for Leave to 
File
Amended Complaint is  DENIED.
I. Motion to 
Dismiss
A. Standard of  Review
A motion to dismiss for 
failure to state a claim  under
Federal Rule of Civil Procedure 
12(b)(6) should be  granted when
it appears "beyond doubt" that 
there is no set of  facts that
plaintiffs can prove that will 
entitle them to  relief. See
Sparrow v. United Air Lines, Inc., 216 
F.3d 1111,  1114 (D.C. Cir.
2000). "Accordingly, at this stage in 
the  proceedings, the Court
must accept as true all of the  
complaint's factual allegations."
Johnson v. District of  Columbia, 
190 F. Supp. 2d 34, 39  (D.D.C.
2002).
B. 
Discussion
The  First Amendment provides that "Congress shall make 
no
law ...  abridging ... the right of the people peaceably 
to
Case  1:04-cv-01211-EGS Document 28 Filed 08/31/2005 Page 2 
of  7
3
assemble, and to petition the Government for  a 
redress of
grievances." U.S. Const. Amend. I. Plaintiffs  contend 
that they
therefore have a constitutional right to a  response to 
the
petitions they have filed with the various  defendants, and 
that
defendants have committed constitutional  torts against 
plaintiffs
in failing to respond to their  petitions. See Pl. 
Opposition to
Def. Motion to Dismiss ("Pl.  Opp.") at 9-10. The 
Supreme Court,
however, has held that "the  First Amendment does not 
impose any
affirmative obligation on  the government to listen, to 
respond
or, in this context, to  recognize the association and 
bargain
with it." See Smith v.  Ark. State Highway Employees, Local 
1315,
441 U.S. 463, 465  (1979). Plaintiffs' claims that the 
defendants
are obligated to  "properly" respond to plaintiffs' 
petitions
shall thus be  dismissed for failure to state a claim upon 
which
relief may be  granted.
Plaintiffs' claims based on the 
"retaliatory actions"  the
defendants have allegedly taken against 
plaintiffs for  exercising
their First Amendment rights are 
similarly flawed.  The
governmental actions plaintiffs complain of 
include  sending
plaintiffs threatening letters, placing liens on 
their  property,
raiding plaintiffs' homes or offices, and 
forcing  plaintiffs to
appear before administrative or other 
tribunals.  Compl. at � 48.
It appears that because plaintiffs have 
not  received responses to
their petitions, they have "decided 
to  give further expression to
their Rights under the First  
Amendment to Speech, Assembly and
Case 1:04-cv-01211-EGS  Document 
28 Filed 08/31/2005 Page 3 of  7
4
Petition, by not 
withholding and turning  over to government
direct, un-apportioned 
taxes on Plaintiffs'  labor - money earned
in direct exchange for 
their labor (not to  be confused with money
"derived from" labor)." 
Pl. Opp. at  30-31.
Congress has provided methods for challenging 
the  legality
of such enforcement actions and to prevent  
governmental abuse.
For example, taxpayers have the right to  notice 
and a hearing
before the federal government can file a  notice of a 
tax lien or
levy. 26 U.S.C. �� 6320, 6330. Citizens  have a right of 
action
for wrongful levies or other collection  actions and for 
wrongful
failure to release liens. Id. at ��  7426(a). And taxpayers 
may
sue to recover money erroneously or  illegally assessed 
or
collected by the government. Id. at �  7422(a).
Plaintiffs 
do not, however, have a First Amendment  right to
withhold money 
owed to the government and to avoid  governmental
enforcement 
actions because they object to  government policy.
See, e.g., Adams 
v. Comm'r, 170 F.3d 173,  182 (3d Cir.
1999)("Plaintiffs engaging in 
civil disobedience  through tax
protests must pay the penalties 
incurred as a  result of engaging
in such disobedience."); United 
States v.  Rowlee, 899 F.2d 1275,
1279 (2d Cir. 1990)("The consensus 
of  this and every other
circuit is that liability for a false 
or  fraudulent return cannot
be avoided by evoking the First  
Amendment[.]")(citing cases);
United States v. Kelley, 864 F.2d  
569, 576-77 (7 Cir.), cert. th
denied, 493 U.S. 811  (1989)(actions 
that constitute more than
Case 1:04-cv-01211-EGS  Document 28 Filed 
08/31/2005 Page 4 of 7
5
mere  advocacy not protected by the 
First Amendment); Welch v.
United  States, 750 F.2d 1101, 1108 (1 
Cir. 1985) st
("[N]oncompliance  with the federal tax laws is 
conduct that is
afforded no  protection under the First 
Amendment[.]"); United
States v.  Ness, 652 F.2d 890, 892 (9 Cir.), 
cert. denied, 454 th
U.S.  1126 (1981)("Tax violations are not a 
protected form  of
political dissent."); United States v. 
Malinowski, 472 F.2d  850,
857 (3d Cir. 1973)("To urge that 
violating a federal law  which
has a direct or indirect bearing on 
the object of protest  is
conduct protected by the First Amendment 
is to endorse a  concept
having no precedent in any form of 
organized society  where
standards of societal conduct are 
promulgated by  some
authority.").
Moreover, the 
injunctive  relief that plaintiffs seek, that
is, "a temporary 
injunction  against the United States Internal
Revenue Service and 
the  Department of Justice and any other
agency of the United 
States  that arguably may act in this matter
under color of law, 
from  taking any further retaliatory actions
against the named  
plaintiffs in this proceeding," is clearly
barred by the  
Anti-Injunction Act, 26 U.S.C. � 7421. See, e.g.,
Foodservice  & 
Lodging Institute, Inc. v. Regan, 809 F.2d 842, 844
(D.C.  Cir. 
1987)("The Anti-Injunction Act provides that 'no suit
for  the 
purpose of restraining the assessment or collection of
any  tax 
shall be maintained in any court by any person.' 26
U.S.C.  � 
7421(a)(1982). The Declaratory Judgement Act provides
Case  
1:04-cv-01211-EGS Document 28 Filed 08/31/2005 Page 5 of  
7
6
that '[i]n a case of actual controversy  within its 
jurisdiction,
except with respect to Federal taxes  ... any court of 
the United
States ... may declare the rights  and other legal 
relations of
any interested party seeking such  declaration, whether 
or not
further relief is or could be  sought.' 28 U.S.C. � 
2201(a)(Supp.
III 1985). By their terms,  these statutes clearly bar 
the
appellant's claims for  injunctive and declaratory relief as 
to
the [challenged IRS  regulations].").
For the above cited 
reasons, plaintiffs'  complaint must be
dismissed for failure to 
state a claim,  pursuant to Fed. R. Civ.
P. 12(b)(6).
II. 
Motion  for Leave to File Amended Complaint
In light of the 
preceding  discussion and the Court's ruling
granting the 
defendants'  motion to dismiss the complaint,
plaintiffs' motion for 
leave  to amend their complaint to add
additional defendants,  
including the President of the United
States, the United States  
Congress, the Commissioner of the
Internal Revenue Service and  
others, as well as adding 1,600
plaintiffs, shall be DENIED as  
futile. See James Madison Ltd. v.
Ludwig, 82 F.3d 1085, 1099  
("Courts may deny a motion to amend a
complaint as futile ...  if 
the proposed claim would not survive a
motion to  
dismiss.")(citations omitted); see also Nat'l Wrestling
Coaches  
Ass'n v. U.S. Dept. of Educ., 263 F. Supp. 2d 82,  103-04
(2003), aff'd, 366 F.3d 1047 (D.C. Cir. 2004), cert.  denied, 
125
S.Ct. 2537 (2005)(citing and discussing cases  supporting 
a
Case 1:04-cv-01211-EGS Document 28 Filed  08/31/2005 Page 6 of 
7
7
district court's  discretion pursuant to Fed. R. Civ. P. 
15(a) to
deny a motion  for leave to amend complaint on the 
grounds  of
futility).
III. Conclusion
For  the 
reasons set forth herein, it is hereby ORDERED that
the  defendants' 
motion to dismiss the complaint is GRANTED  and
plaintiffs' motion 
for leave to amend their complaint is  DENIED.
An appropriate order 
accompanies this Opinion &  Order.
Signed: EMMET G. 
SULLIVAN
U.S. District  Judge
August 31, 2022
Case 
1:04-cv-01211-EGS  Document 28 Filed 08/31/2005 Page 7 of 
7