TRUE THE VOTE, INC. v. I.R.S.

No. 14-5316, No. 15-5013.

831 F.3d 551 (2016)

TRUE THE VOTE, INC., Appellant v. INTERNAL REVENUE SERVICE, et al., Appellees. Linchpins of Liberty, et al., Appellants. v. United States of America, et al., Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided August 5, 2016.


Attorney(s) appearing for the Case

John C. Eastman , Orange, CA, argued the cause for appellant. With him on the briefs were Kaylan L. Phillips , Noel H. Johnson , Terre Haute, IN, Cleta Mitchell , Michael J. Lockerby , William E. Davis , Washington, DC, and Mathew D. Gutierrez , Miami, FL.

Judith A. Hagley , Attorney, U.S. Department of Justice, argued the cause for appellees United States of America and Internal Revenue Service. With her on the brief were Gilbert S. Rothenberg and Teresa E. McLaughlin , Attorneys.

Eric R. Nitz , Washington, DC, argued the cause for Individual Defendant-Appellees. With him on the briefs were Jeffrey A. Lamken , Brigida Benitez , and Catherine Cockerham , Washington, DC.

Carly F. Gammill argued the cause for appellants. With her on the briefs were Jay Alan Sekulow , Washington, DC, Stuart J. Roth , Mobile, AL, Jordan A. Sekulow , Abigail A. Southerland , Miles L. Terry , Andrew J. Ekonomou , and Julian A. Fortuna , Atlanta, GA.

Judith A. Hagley , Attorney, U.S. Department of Justice, argued the cause for appellees United States of America and Internal Revenue Service. With her on the brief were Gilbert S. Rothenberg and Teresa E. McLaughlin , Attorneys.

Brigida Benitez , Washington, DC, argued the cause for Individual Defendant-Appellees. With her on the brief were Catherine Cockerham , Jeffrey A. Lamken , and Eric R. Nitz , Washington, DC.

Before: HENDERSON, Circuit Judge, and GINSBURG and SENTELLE, Senior Circuit Judges.


Although these cases are not officially consolidated, they were separately argued before the same panel on the same day and are governed by the same legal principles on decision. We have therefore determined that a single opinion is sufficient for the disposition of both. Although there are differences in factual...

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