BOARDMAN v. COMMISSIONER OF INTERNAL REVENUE
United States District Court, E.D. California.
December 6, 2012.
Plaintiff also claims that Defendant misrepresented various aspects of the tax collection process and misconstrued Plaintiff's statements. (Id. ¶ 41.) Plaintiff further alleges that Defendant's threats of imminent seizure compelled Plaintiff to pay her outstanding liability for the 2008 tax year. (Id.)
Plaintiff claims that Defendant "employs punitive procedures and/or policies against persons who fail or refuse to make full payment of taxes on grounds of religion or conscience." (Id. at 2.) Defendant's practices, according to Plaintiff, are discriminatory and seek to suppress conduct undertaken for religious reasons. (ECF No. 11 at 17.) In fact, Plaintiff alleges that Defendant intentionally frustrated her religious beliefs by depriving her of rights and procedures that would have been available had she not asserted a religious motive for withholding a portion of her taxes. (ECF No. 1 at 2.)
Specifically, Plaintiff contends that Defendant's regulations and methods violate the First Amendment's Free Exercise Clause and the RFRA. (Id. at 3.) Plaintiff also takes offense to the word "frivolous" being used to describe a taxpayer's reliance on moral or religious grounds as a justification for refusing to pay their taxes. (Id.) Although Plaintiff claims that she does not challenge the tax system or "seek to restrain assessment or collection of tax," she does request a permanent injunction forcing Defendant to promulgate new procedures for collecting taxes. (Id. ¶¶ 4, 34, 54.) In doing so, Plaintiff "seeks to enforce the intent of Congress, which is to protect and preserve an established religious practice." (ECF No. 11 at 3.) Plaintiff implicitly acknowledges that Defendant correctly calculated her taxes owed and any penalty due, and she does not request monetary damages. (Id. ¶ 55.) As indicated above, Defendant's motion is now before the Court for adjudication.
MOTION TO DISMISS PURSUANT TO 12(B)(1)STANDARDIn moving to dismiss for lack of subject matter jurisdiction pursuant to Rule 12 (b)(1), the plaintiff bears the burden of demonstrating that the court has jurisdiction. Kokkonen v. Guardian Life Ins. Co. of Am., 511 U.S. 375, 377 (1994). The court presumes that jurisdiction is lacking until the plaintiff proves otherwise. Stock W., Inc., v. Confederated Tribes of the Colville Reservation, 873 F.2d 1221, 1225 (9th Cir. 1989). Furthermore, courts should grant the motion if the complaint, when considered in its entirety, fails to allege facts sufficient to establish jurisdiction. Savage v. Glendale Union High Sch., 343 F.3d 1036, 1039 n.2 (9th Cir. 1979), cert. denied, 541 U.S. 1009 (2004). "When considering a motion to dismiss pursuant to Rule 12(b)(1), the district court is not restricted to the face of the pleadings, but may review any evidence." McCarthy v. U.S., 850 F.2d 558, 560 (9th Cir. 1988). The party challenging jurisdiction may either make a "facial attack" on the allegations of jurisdiction contained in the complaint or can instead take issue with subject matter jurisdiction on a factual basis ("factual attack"). Thornhill Publishing Co. v. General Tel. & Elect. Corp., 594 F.2d 730, 733 (9th Cir. 1979); Mortensen v. First Fed. Sav. & Loan Ass'n, 549 F.2d 884, 891 (3d Cir. 1977).
1. All further references to "Rule" or "Rules" are to the Federal Rules of Civil Procedure unless otherwise noted.
2. Because oral argument would not be of material assistance, the Court ordered this matter submitted on the briefing. E.D. Cal. R. 230(g).
3. The factual assertions in this section are based on the allegations in Plaintiff's complaint unless otherwise specified. (ECF No. 1.)
4. Plaintiff put forth several additional arguments as to why the Act should not bar the Court's jurisdiction over this case. After examining Plaintiff's theories, the Court finds them unpersuasive.
5. There appears to be some confusion over Defendant's use of the word "frivolous." Plaintiff mistakenly believes that Defendant utilizes "frivolous" as a means of discouraging religion. The Court finds that Defendant uses "frivolous" in its legal context, referring to an argument lacking a legal or factual basis. (ECF No. 12 at 7.)
6. Although the Court has duly considered Plaintiff's various arguments opposing the Motion to Dismiss under Rule 12(b)(6), these arguments are insufficient to warrant further discussion.