Opinion
Case No. 2:96 CV 226
December 8, 2003
ORDER
Before the Court is defendants' "notice of non-acceptance of Judge Benson's Order and demand to produce certain evidence supporting order and to prepare the declaratory judgment demanded by affiants, or to dismiss this cause immediately with prejudice." Defendants are representing themselves pro se. Pro se pleadings are construed liberally. Riddle v. Mondragon, 83 F.3d 1197, 1205 (10th Cir. 1996). The Court liberally construes this motion as a motion to dismiss.
Defendants argue that their case should be dismissed because the United States lacks the authority to tax defendants. Defendants concede that the "United States' has authority to tax" its citizens. However, defendants argue that the "United States, as defined in 7710 . . . does not include [the state of] Utah . . . and therefore lacks jurisdiction and venue to tax" defendants who claim to be "citizens of Utah" but not citizens of the United States. Defendants fail to cite any statute or case law or offer any evidence that would confirm their assertion that Utah citizens are not United States citizens subject to the taxes of the United States. Absent such authority, this Court must DENY defendants' motion.
Defendants' motion to dismiss is DENIED. IT IS SO ORDERED.