Opinion
Case No. 89-1598-SAC.
February 20, 2001.
MEMORANDUM AND ORDER
The pro se defendants come once again before the court with filings that seek to set aside a judgment entered nearly a decade ago on arguments that are nothing short of frivolous. In a "Judicial Notice" filed July 11, 2000, (Dk. 39), the defendants argue the quit claim deeds are "instruments of fraud" based on "hackneyed tax protester refrain." See United States v. Collins, 920 F.2d 619, 629 (10th Cir. 1990), cert. denied, 500 U.S. 920 (1991). In a "Motion to Dismiss" filed October 14, 2000, (Dk. 40), the defendants erroneously argue that Title 26 of the United States Code is invalid, as it violates a requirement in the Kansas Constitution imposed on bills enacted by the Kansas legislature. Finally, in a "Notice for Hearing" filed November 10, 2000, (Dk. 41), the defendants raise the argument rejected by federal courts that Title 26 has not been enacted into positive law. See Ryan v. Bilby, 764 F.2d 1325, 1328 (9th Cir. 1985) ("Congress's failure to enact a title [of the United States Code] into positive law has only evidentiary significance and does not render the underlying enactment invalid or unenforceable"); Reid v. Internal Revenue Service, 1993 WL 655028, at *1 (D.Colo. Nov. 8, 1993). In sum, the court has reviewed the defendants' filings and is not convinced that anything argued therein shows the prior orders and judgment to be either factually or legally erroneous.
IT IS THEREFORE ORDERED that the defendants are denied all relief requested in their "Judicial Notice" (Dk. 39), "Motion to Dismiss" (Dk. 40), and "Notice for Hearing" (Dk. 41).