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socrateaser
socrateaser, Lawyer
Category: Legal
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Experience:  Retired (mostly)
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Hi Socrateaser The question I have is similar to the past

Resolved Question:

Hi Socrateaser
The question I have is similar to the past questions but with a twist; I need a Tax Court decision where the Tax Court Ordered the IRS not to collect Taxes, with the idea that if it can order the IRS not to collect taxes it can order the IRS to collect taxes. This is like looking at the other side of the coin.

Also you may be interested in reviewing tax case 016513-12, Meidinger vs. the Commissioner. The Chief Judge has just ordered the IRS to reply to my motion for summary judgment.
Submitted: 1 year ago.
Category: Legal
Expert:  socrateaser replied 1 year ago.
I think that the relevant case law may actually be National Federation of Independent Business v. Sebelius, No. 11-393 (U.S. 6/28/12) -- i.e., the "Obamacare" decision.

The court held that Congress' decision to characterize a particular levy as a tax or a penalty operates to determine whether or not the levy is subject to the Anti Injunction Act (AIA: IRC 7421). By characterizing the levy as a penalty, Congress permitted the levy to fall outside the scope of the AIA.

So the question is, for your purposes, is your attempt to enjoin the IRS, an attempt to enjoin its levying a tax, or a penalty. Because, if it's a tax, then you cannot avoid the AIA, and your argument must fail.

If memory serves, you are trying to force the IRS to collect a tax. I believe, regrettably, that this fact is sufficient to cause you to fall prey to the AIA, unless one of the 14 express exceptions of 7421(a) applies (i.e., IRC Sections 6015 (e), 6212 (a) and (c), 6213 (a), 6225 (b), 6246 (b), 6330 (e)(1), 6331 (i), 6672 (c), 6694 (c), and 7426 (a) and (b)(1), 7429 (b), and 7436).

Hope this helps.
Customer: replied 1 year ago.

Hi Socrateaser


What is the AIA?


 


Have you reviewed my case Tax Court Docket No. 016513-12. Do this for your enjoyment. The chief Judge has just ordered the IRS Whistleblower Office to reply to my supplement of my motion for summary judgment, I am now preparing for my final reply to the IRS reply I expect by July 24th.


 


Roy


 


PS: I am sending you another request, please look for it.

Expert:  socrateaser replied 1 year ago.
The AIA (Anti-Injunction Act: IRC 7421), with 14 exceptions, described in subsection (a), prohibits courts to entertain pre-enforcement suits brought with the purpose of “restraining the assessment or collection of any tax.” . (The AIA in this context refers to the Tax Anti-Injunction Act, not to be confused with the Anti-Injunction Act enacted as Section 5 of the Judiciary Act of 1793.) The Tax AIA was enacted in 1962. The Supreme Court has concluded that the term “tax” in the AIA should be read broadly, in order to facilitate the AIA’s purpose which is to permit speedy enforcement of the federal tax laws.

Hope this helps.
Customer: replied 1 year ago.

Hi Socrateaser

 

This is the law I have been searching for!!!!! Thank you!!!!!

 

How do I apply it against the IRS????

Expert:  socrateaser replied 1 year ago.
I think you may be missing the purpose of the AIA. The law prohibits a federal court from enjoining/prohibiting the collection of taxes by the IRS (with a few exceptions, none of which apply to your circumstances).

In other words, wherever the AIA applies, the court is without authority to order the IRS to do anything. So, you can't invert this law, because it is a blanket bar on the federal district court's authority over the IRS. If you're in U.S. Tax Court, then there may be an exception that could possibly be useful. You will have to review each of the 14 exceptions found in IRC 7431(a), and see if any of the exceptions appear to fit your facts. If yes, or if you don't understand a particular statute, then tell me about it, and I will help you conduct further analysis.

Hope this helps.
Customer: replied 1 year ago.

Hi Socrateaser


Yes I am in tax Court. I want the taxes collected. The taxes are in the trillions of Dollars. The taxes have not been collected for thirty years in the health care industry. See Tax Court docket # XXXXX The IRS is trying to cover up the fact they have not collected the taxes. I do not want to enjoin/prohibit the collection of taxes. I am a whistleblower who wants the taxes collected. So how do I make sure the Tax court orders the IRS to collect the taxes??? (PS: Yes, I will pay more)


 


Check your Explanation of Benefits (EOB) form from your health insurance company. It shows the amount billed and the amount the insurance company agreed to pay. The customer is the patient, when the bill is issued the revenue is recognized; when it is not fully collected the difference is a forgiveness of debt; which is taxable income to the health insurance company; the amount is actually a kickback to the insurance company and these kickbacks should have been taxed.


 


For thirty years the health care providers have been giving kickbacks to the insurance companies but the IRS did not think this was wrong because it became the industry standard of doing business. This


standard has allowed the health care industry to plunder the rest of the Nation, in the past thirty years its share of GDP grew from 8% to 18%.


 


 

Customer: replied 1 year ago.

Hi Socrateaser


Yes I am in tax Court. I want the taxes collected. The taxes are in the trillions of Dollars. The taxes have not been collected for thirty years in the health care industry. See Tax Court docket # XXXXX The IRS is trying to cover up the fact they have not collected the taxes. I do not want to enjoin/prohibit the collection of taxes. I am a whistleblower who wants the taxes collected. So how do I make sure the Tax court orders the IRS to collect the taxes??? (PS: Yes, I will pay more)


 


Check your Explanation of Benefits (EOB) form from your health insurance company. It shows the amount billed and the amount the insurance company agreed to pay. The customer is the patient, when the bill is issued the revenue is recognized; when it is not fully collected the difference is a forgiveness of debt; which is taxable income to the health insurance company; the amount is actually a kickback to the insurance company and these kickbacks should have been taxed.


 


For thirty years the health care providers have been giving kickbacks to the insurance companies but the IRS did not think this was wrong because it became the industry standard of doing business. This


standard has allowed the health care industry to plunder the rest of the Nation, in the past thirty years its share of GDP grew from 8% to 18%.


 


Hi Socrateaser


 


I just sent you a copy of my article through Support.


 


Roy

Expert:  socrateaser replied 1 year ago.
None of the AIA exceptions would permit you to enjoin the IRS from action, or force the Service to act. The exceptions are all based upon direct injuries concerning wrongful levies, and you are not directly injured here -- because you have not been able to prove that the Service must collect the tax.

Regardless, the Sebelius case shows that the AIA can be avoided entirely, if the activities complained about do not prevent the IRS from lawfully collecting taxes. To me, that would permit a lawsuit against the IRS for a writ of mandamus, so as to force it to do its job, and collect taxes lawfully owed.

This would also, in my opinion, avoid the issue of whether or not the IRS must investigate your whistleblower complaint -- because it's pretty obvious that if there is a lot of tax money at issue, then the IRS is plainly not doing its job by refusing to collect that tax money.

Note: I am not going to comment on the validity of your underlying legal theory, re health care providers and insurers/health care plans. But, I can see how the AIA could be avoided, assuming you can prove to the district court that taxes are due from some taxpayer or class of taxpayers, and the IRS is refusing to collect those taxes, for no rational purpose.

Hope this helps.
socrateaser, Lawyer
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Satisfied Customers: 34387
Experience: Retired (mostly)
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