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Dye v. United States

September 27, 2007

PHILLIP ALLEN DYE, ET AL., PLAINTIFFS,
v.
UNITED STATES, ET AL., DEFENDANTS.



The opinion of the court was delivered by: Paul L. Friedman United States District Judge

OPINION

I. BACKGROUND

This matter is before the Court on the motions to dismiss of defendants the United States, Kansas, Delaware, New Jersey and North Carolina. On August 1, 2006, several pro se plaintiffs filed suit against defendants seeking a wide range of relief from a litany of legal proceedings, including a federal tax lien, a state property foreclosure, a traffic ticket, an arrest warrant for contempt of court, a jailing for contempt of court, a sale of a house at a sheriff's sale, a fraud conviction and a tax warrant. See Complaint for Ex Parte Declaratory Injunctive Relief And Compensation and Damages To Enjoin Enforcement of Administrative Codes ("Compl.") Exs. B-L. Plaintiffs alleged, in essence, that these governments' enforcement of various laws violated their rights under the Constitution, civil rights statutes and statutes providing causes of action for aggrieved taxpayers. See id. ¶¶ 53, 57, 59, 62, 66, 71, 74, 77, 80, 83, 86, 88.

Defendants moved to dismiss on a panoply of grounds, including lack of subject matter jurisdiction, lack of personal jurisdiction, improper venue, insufficient service of process and failure to state a claim upon which relief may be granted.*fn1 On November 1, 2006, plaintiffs filed a document entitled "Counsel's Responses Are Inadmissible and Defendants Are In Default Plaintiffs Direct The Court To Docket A Default Judgment Against Each Defendant For the Relief Demanded in the Complaint." Although the meaning and purposes of this document are not entirely clear, the Court treats it as an opposition to the defendants' motions to dismiss, and henceforth refers to it as Plaintiffs' Opposition to Motions to Dismiss ("Pls.' Opp.").*fn2

II. PLAINTIFFS' CLAIMS

Plaintiffs bring eleven claims altogether, referred to as either "declarations" or "allegations" in the Complaint. While the nature and bases of these claims often are difficult to determine, they appear to be as follows:

Plaintiffs Phillip Allen Dye and Rebecca Jane Dye allege in the "First Declaration: United States Defendant Enforce Tax Code" that the United States' enforcement of the Internal Revenue Code and its "unlawful, unauthorized and unreasonable tax collection practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 53. The claim seems to center on a lien placed against their property as a result of their failure to pay federal income taxes. See id. Ex. B.

Plaintiffs Phillip Allen Dye and Rebecca Jane Dye allege in the "Second Declaration: State of Delaware Defendants Enforce State Tax Codes" that Delaware's enforcement of the Delaware Tax Code and its "unlawful, unauthorized and unreasonable tax collection practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 56. The claim seems to center on a lien placed against their property as a result of their failure to pay state income taxes. See id. Ex. C.

Plaintiffs Phillip Allen Dye and Rebecca Jane Dye allege in the "Third Declaration: Defendants United States and State of Delaware Conspire In Seizure of Private Property" that the United States and Delaware conspired to seize their property "via fictitious mortgage loan claims, fraudulent conveyance of private property via judicial orders prohibiting plaintiffs from filing arguments, motions necessary of due process." Compl. ¶ 59. The claim seems to center on a foreclosure of property pursuant to a federal bankruptcy court order. See id. Ex. D.

Plaintiff Phillip Allen Dye alleges in the "Fourth Declaration: Corporate State of Delaware Enforcement of Motor Vehicle Department Annotated Code and Statutes" that Delaware's enforcement of the Motor Vehicle Code and its "unlawful, unauthorized practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 63. The claim seems to center on an order to appear before a court for violating various provisions of Delaware's motor vehicle laws. See id. Ex. E.

Plaintiff Phillippo Ali Dey alleges in the "Fifth Declaration: Defendant United States Enforcement of Administrative Court Rules of Procedure" that the enforcement of the Federal Rules of Civil Procedure by the United States District Courts for the Districts of New Jersey and Kansas deprived him of "access to due process and equal protection under the law." Compl. ¶ 66. The claim seems to center on the courts' refusal to allow him to act as legal counsel for co-plaintiffs Joseph Frances Peet, Galen Renee Beach and Vickie Lynn Beach. See id. Ex. F.

Plaintiff Joseph Frances Peet alleges in the "Sixth Declaration: Corporate State of New Jersey Enforcement of Motor Vehicle Department Annotated Code and Statutes" that New Jersey's enforcement of the New Jersey Motor Vehicle Code and its "unlawful, unauthorized practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 71. The claim seems to center on an arrest for contempt of court as a result of multiple unanswered traffic summons. See id. Ex. G.

Plaintiffs Galen Renee Beach and Vickie Lynn Beach allege in the "Seventh Allegation: Defendants United States and State of Kansas Conspire In Seizure of Private Land Property" that the enforcement of bankruptcy laws by the United States and Kansas resulted in "unlawful, unauthorized and unreasonable seizure of private property practices" and "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 74. The claim seems to center on a foreclosure sale of their property in Kansas pursuant to a federal bankruptcy court order. See id. Ex. H.

Plaintiffs Galen Renee Beach and Vickie Lynn Beach allege in the "Eighth Declaration: Defendant United States Enforcement of Administrative Court Rules of Procedure" that the United States has enforced its bankruptcy laws through "unlawful, unauthorized [and] unreasonable court room practices" and rules of procedure, resulting in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 77. The claim seems to center on an indictment on several counts of insurance and bankruptcy fraud in the United States District Court for the District of Kansas. See id. Ex. I.

Plaintiffs Galen Renee Beach and Vickie Lynn Beach allege in the "Ninth Declaration: United States Defendant Enforce Tax Code Resulting in Injury to Plaintiff-Private Citizens" that the United States' enforcement of the Internal Revenue Code and its "unlawful, unauthorized and unreasonable tax collection practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 80. The claim seems to center on a legal notice of deficiency resulting from their failure to pay federal income taxes. See id. Ex. J.

Plaintiffs Galen Renee Beach and Vickie Lynn Beach allege in the "Tenth Declaration: Defendant State of Kansas Enforce Tax Code Resulting in Injury to Plaintiff-Private Citizens" that Kansas' enforcement of the Kansas Tax Code and its "unlawful, unauthorized and unreasonable income tax collection practices" have resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 83. The claim seems to center on an income tax collection warrant issued by the State of Kansas. See id. Ex. K.

Finally, plaintiffs Phillip Allen Dye and Rebecca Jane Dye allege in the "Eleventh Allegation: The State of North Carolina Enforcement of Statutes Resulting in Injury to Private Citizens" that North Carolina's enforcement of various statutes has resulted in "invasion, seizure and taking of private property and substantive inalienable rights." Compl. ¶ 86. The claim seems to center on a brief civil contempt jailing of plaintiffs' son, Daniel Alden Dye, for failure to pay child support. See id. ¶ 87; id. ¶ 101-k; id. Ex. L.

As discussed below, plaintiffs request just compensation for the taking of property, damages for the unlawful collection of taxes, relief in the form of tax refunds, declaratory relief and injunctive relief. Although plaintiffs refer to many constitutional and statutory provisions, it is rarely clear which provisions support their claims and justify the remedies they seek. For purposes of this Opinion, and after making every effort to understand the Complaint and other filings, the Court assumes that the plaintiffs intend to assert claims against the federal government primarily under the Fifth Amendment, 42 U.S.C. § 1983, 42 U.S.C § 1985(3), 26 U.S.C. § 7422 and 26 U.S.C. § 7433, and against the defendant states primarily under the Fourteenth Amendment, 42 U.S.C. § 1983 and 42 U.S.C § 1985(3).

III. MOTIONS TO DISMISS AND STANDARDS OF REVIEW

A. Motions to Dismiss Under ...


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