You Can Sue
IRS Agents Individually!
as a racketeer under civil
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.
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.
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).*
learning how to sue IRS agents
personally and legitimately today!
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
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
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
HAVE A QUESTION?
here and I'll answer the best I can.