You Can Sue IRS Agents Individually!
as a racketeer under civil RICO, but

• You must allege that the IRS is the enterprise.

• You must serve all of the defendants as required by the federal rules of civil procedure.

• You must plead each of the elements necessary to state a claim in your complaint; including alleging a pattern of racketeering activity by an enterprise engaged in interstate commerce and show that IRS agents engaged in racketeering activity and, how the IRS agents are employed by or associated with the enterprise.

• If you plead fraud by the IRS agents you must do so with sufficient particularity as required by federal civil rule 9(b).

• You must show in your complaint that the actions taken by the agent were outside the scope of his employment, for example, by showing that he possessed no valid delegation of authority for taking the action taken.

     These points were taken from Cole v. Higgins, 82 F.3d 422 (9th Cir. 1996) and Gregg v. Tague, 959 F.2d 240 (9th Cir. 1992), both fairly short cases.

     This is a collection of cases I got out of a book by Douglas E. Abrams, Esq. called The Law of Civil RICO ($95); and, is a collection of sample motions, briefs and complaints gathered from various sources. Instead of being in a book where you'd have to go look up the cases or forms and type them into your motions or briefs, these are the most often referenced cases and forms used in civil RICO litigation in digital format and ready to use (59 cases and 14 forms; Federal civil RICO statute).*

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I have filed a lot of criminal complaints against government officials. I've filed them on judges, cops, and the district attorney himself. I've sent them to the Governor, the Commission for Judicial Discipline, F.B.I., and filed them with every District Court Judge; all for nothing. It is starting to look to me that you and I are the only ones that have to follow the law; government officials are immune; especially from accusations coming from the likes of you and I. I've seen a way to turn all of these criminal complaints into a private right of action. You all ready for this....the answer is...civil RICO! 

I've found out that we need certain elements. We need an enterprise. An enterprise can be comprised of the courts, the Internal Revenue Service, or the police department. In one case, a governmental entity filed suit against people called expediters who bribed government officials to expedite governmental process. In their complaint the governmental entity, acting as plaintiff, alleged with success, that they were the enterprise through which the defendants, the expediters, were conducting their racketeering activities. 

We need defendants that commit predicate acts. Predicate acts are the federal crimes giving rise to a private cause of action and they are listed infra. They could include the judge, the cop, the I.R.S. agent, or the district attorney. 

We could have conspirators or those in complicity. That could include judges that ratified and condoned the actions of the cops, D.A.'s and I.R.S. agents. 

We need a either two acts that occur in more than eleven months or less than ten years, or, we need the articulable threat of continued activity. Most of you have that. I know that I do from several angles. 

We need to have defendant's actions to affect interstate commerce. There is one case that pro-lifers argued that they that they couldn't be sued for RICO violations because by blockading abortion clinics they had no economic motive. The court held that by keeping the abortion clinic from making money they had affected interstate commerce sufficiently that they were proper defendants in a suit. Well, if you get arrested and thrown in jail can you work? If you spend time in court as a defendant in trials, can you work? 

Look at this partial list of predicate acts from 18 U.S.C. 1961(a). It includes mail fraud, wire fraud, obstruction of criminal investigations, tampering with a witness, victim or informant; check out the statutes prohibiting returning a person to peonage; prohibitions against white slave trafficking. Hmmm, an incomplete but impressive list with interesting possibilities. 

You can bring a federal RICO suit in state court. That's relevant to those of us who have been abused in federal court. I thought that if I named the district court judges as defendants in the suit they would be precluded from hearing a suit against themselves. Maybe then I'd get a better judge. 

As of 1998, thirty-two states had state RICO acts, also known as baby RICO's, in place. One thing that I like about Colorado's is that the predicate acts are more expansive than available in federal and of course, I could still have federal civil causes of action under the federal RICO act as well as causes of action under 42 U.S.C. § 1983 when applicable, as well as state torts. Racketeering activity in Colorado's RICO law includes various degrees of assault, menacing, extortion (good for when they take your fingerprints, photograph, and signatures without authority and under threat), kidnapping, motor vehicle theft (maybe you could use this for when they tow the car without authority), offenses involving computer crimes, various degrees of perjury (happens a lot), tampering with physical evidence (like when they throw your tape recorder on the ground and smash it during a traffic contact), and intimidating a witness or victim (I had a potential witness tell me he wouldn't testify because he didn't want to get involved; he was intimidated.). 

Both federal and Colorado's RICO create private causes of action for these crimes when a pattern of racketeering activity can be shown. The United States Supreme Court has severely limited the defendants defenses. Numerous courts around the country have been holding that RICO can apply to courts and police departments.

* Some of the forms may need to be reformatted

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