Opinion
Case No. 03-1132-JTM
March 19, 2004
ORDER
This matter comes before the court on defendants' second motion to dismiss (Dkt. No. 18). The motion is fully briefed and ripe for disposition. For the reasons stated below, the court denies the motion to dismiss.
Initially, the court notes the defendants rely primarily on tax-protester arguments, which have been fully explored and discredited many times. In these cases, the court is "not required to expend judicial resources endlessly entertaining repetitive arguments." Lonsdale v. United States, 919 F.2d 1440, 1448 (10th Cir. 1990) (citations omitted). The court also notes the denial of defendants' first motion to dismiss (Dkt. No. 11). Accordingly, the court will briefly examine defendants' arguments.
First, the defendants argue the court lacks subject matter jurisdiction to hear this case. However, this argument fails. The court has subject matter jurisdiction pursuant to 26 U.S.C. § 7402, 7403 and 28 U.S.C. § 1340, 1345. The defendants also argue jurisdiction is lacking for "want of a competent fact witness." This evidentiary argument is irrelevant to the jurisdiction question.
Secondly, the defendants argue jurisdiction is lacking because there are no substantive implementing regulations for 26 U.S.C. § 6321 and 6322. However, §§ 6321 and 6322 have the force of law with or without implementing regulations. Watts v. Internal Revenue Service, 925 F. Supp. 271, 277 (D. N.J. 1996).
Next, the defendants argue the IRS has not made a proper assessment of the taxes at issue. They take issue with the fact that Form 23C and supporting documents have not been provided. However, the Form 4340 submitted by the government serves as "presumptive proof of a valid assessment" and is adequate. March v. I.R.S., 335 F.3d 1186, 1188 (10th Cir. 2003) (citations omitted).
Finally, defendants seem to be arguing that the release of the tax liens strip the court of jurisdiction. These liens were reinstated, but the release in itself does not remove the taxpayer's liability for the tax. Boyer v. Commissioner, T.C. Memo 2003-322 (2003) (citations omitted). Upon review, it is clear the income tax assessments and liens for defendants' 1984, 1986, 1987, 1988 and 1990 income tax liabilities are valid.
Based on the aforementioned, the court denies defendants' second motion to dismiss.
IT IS, THEREFORE, BY THE COURT ORDERED this 19th day of March, 2004 that defendants' second motion to dismiss (Dkt. No. 18) is denied.