11th Circuit Agrees TP Is "Virtually Unintelligible"

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The Observer
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11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by The Observer »

AUBREY MAURICE GARRETT,
Plaintiff-Appellant,
v.
INTERNAL REVENUE SERVICE,
COMMISSONER OF INTERNAL REVENUE,
REBECCA KLINE,
Director of Internal Revenue Service,
each in their professional and personal capacities,
Defendants-Appellees.

DO NOT PUBLISH
IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT

No. 16-15779
Non-Argument Calendar

Appeal from the United States District Court
for the Northern District of Alabama

(August 3, 2017)

Before MARCUS, WILLIAM PRYOR and FAY, Circuit Judges.

PER CURIAM:

Aubrey Garrett appeals pro se the sua sponte dismissal without prejudice of his complaint as frivolous. 28 U.S.C. § 1915(e)(2)(B)(i). Garrett, a tax protestor, challenged the authority of the Internal Revenue Service and its employees to impose and collect taxes. We affirm.

We review for abuse of discretion the sua sponte dismissal of a complaint as frivolous. Hughes v. Lott, 350 F.3d 1157, 1160 (11th Cir. 2003). Pro se pleadings are held to a less stringent standard than pleadings drafted by attorneys and are construed liberally. Id. "A lawsuit is frivolous if the plaintiff's realistic chances of ultimate success are slight." Clark v. Ga. Pardons and Paroles Bd., 915 F.2d 636, 639 (11th Cir. 1984).

The district court did not abuse its discretion when it sua sponte dismissed Garrett's complaint. Garrett applied to proceed in forma pauperis, so the district court was required to review his complaint and to "dismiss the case . . . if . . . the action or appeal . . . was frivolous." 28 U.S.C. § 1915(e)(2)(B)(i). We have repeatedly rejected Garrett's arguments that he was not a "taxpayer" and was immune from prosecution because he is not a citizen of the United States. See Stoecklin v. Commissioner, 865 F.2d 1221, 1223–24 (11th Cir. 1989); United States v. Ward, 833 F.2d 1538, 1539 (11th Cir. 1987); McNair v. Eggers, 788 F.2d 1509, 1510 (11th Cir. 1986). Additionally, as the district court noted, Garrett's complaint was "virtually unintelligible." Because Garrett had no realistic chance of success, the district court was required to dismiss his action as frivolous.

We AFFIRM the dismissal of Garrett's complaint.
"I could be dead wrong on this" - Irwin Schiff

"Do you realize I may even be delusional with respect to my income tax beliefs? " - Irwin Schiff
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wserra
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Re: 11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by wserra »

"Virtually unintelligible"? Oh, I don't know about that. The first word of the complaint is "In".
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Re: 11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by notorial dissent »

Yes, but it's all the other unrelated words that followed that did the trick.
The fact that you sincerely and wholeheartedly believe that the “Law of Gravity” is unconstitutional and a violation of your sovereign rights, does not absolve you of adherence to it.
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Re: 11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by grixit »

No fair! Only sovs get to use that phrase. As in: "the tax code that is virtually unintelligible, therefor i don't have to pay anything!"
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Re: 11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by SquatloosianTroll »

[Moderator: The Observer] - Link removed due to poster spamming irrelevant link across the site, without any explanation of how this link impacts or comments on the thread.
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Re: 11th Circuit Agrees TP Is "Virtually Unintelligible"

Post by wserra »

Troll - continued spamming of irrelevancies (or spamming of anything, for that matter), or repeating the same stuff across multiple threads, or posting lengthy copyright violations, or generally acting like a tired five-year-old, will lead to moderation the next time it happens.

No further warnings.
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