See I.R.C. § 6671(b); Merchants Nat’l Bank of Mobile v. United States, 878 F.2d 1382, 1387 (11th Cir. 1989) (lender bank to corporation could be considered responsible person under § 6672, even if it was not an employee or officer of corporation.) Because Miner is a person as defined in § 7701(a)(1), and the § 7701(a)(1) definition applies to §§ 6700 and 6701, he is a “person” who can be liable for penalties under §§ 6700 and 6701. II.

Plaintiff has filed this suit in his individual capacity, not on behalf of Pleasure Circuit Corporation, and so the Court lacks jurisdiction to order the IRS to issue a refund to Plaintiff. III. CONCLUSION The penalty pursuant to 26 U.S.C. § 6699 referenced in the Complaint was assessed against Pleasure Circuit Corporation, not Plaintiff, and so Plaintiff is not the taxpayer as defined in 26 U.S.C. §7701(a). Plaintiff, then, does not have a cause of action under 26 U.S.C. § 7422(a) and the Court lacks jurisdiction to grant him the relief he seeks.

Page ID #:45 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 70000.3045/10723639.1 1 Case No. 5:17-cv-00453-AG-DTB Memorandum of Points and Authorities MEMORANDUM OF POINTS AND AUTHORITIES I. INTRODUCTION Plaintiffs—who bizarrely style themselves in this action as “26 USC 7701(a)(1)Person[s]” and “agent[s] of the United States agency, the Social Security Administration” (because they were provided with Social Security numbers)—filed this foreclosure avoidance action against plaintiff Rosalyn Omoyele’s (hereinafter, “Omoyele”) mortgage lender (Countrywide), its successor through merger (BANA), the original trustee listed in the deed of trust (ReconTrust), the beneficiary listed in the deed of trust (MERS) (collectively, “Defendants”), and a slew of other defendants. Plaintiffs’ bizarre allegations and conclusory claims are typical of those espoused by followers of the sovereign citizen movement1 or similar debt-elimination schemes.

A “tax return preparer” is generally defined as “any person who prepares tax returns for others for compensation.” 26 U.S.C. § 7701(a)(36)(A).1 Section 6109(d) states that the “social security account number issued to an individual . . . shall, except as shall otherwise be 1 Section 7701(a)(36)(A) also states that “the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of such return or claim for refund.” In addition, section 7701(a)(36)(B) contains exceptions to the general rule stated in subpart (A), which limit the scope of who is considered to be a tax return preparer.

And the SSA is not a “delegate” of the Secretary of the Treasury. A “delegate” only includes “any officer, employee, or agency of the Treasury Department,” 26 U.S.C. § 7701(12)(A)(i). That definition does not include the SSA, an agency independent of the Treasury Department.

" Application ofGriffiths (1973) 413 U.S. 717, 722 [93 S.Ct. 2851, 2855, 37 L.Ed.2d 910]. Garciais a resident alien as defined in 26 U.S.C.section 7701(b)’: He meets the “substantial presence test under 26 U.S.C. section 7701(b) (1)(A)(ii) and (3). Thus, Sergio Garcia is a nonresidentalien, part of the very group referred to in Griffiths.

Plaintiff States are not “person[s]” to whom the AIA applies. That term is repeatedly defined in the federal code to the exclusion of the States, see, e.g., 1 U.S.C. § 1; 26 U.S.C. § 6671; 26 U.S.C. § 7343; 26 U.S.C. § 7701 (see parenthetical), and there is a “longstanding interpretive presumption that „person‟ does not include the sovereign.” Vt. Agency of Natural Res. v. United States, 529 U.S. 765, 780 (2000); United States v. United Mine Workers, 330 U.S. 258, 275 (1947).

26 U.S.C. §6103(b)(2)(A) (emphasis added).5 Information that identifies a taxpayer who is “being examined, or subject to other investigation or processing” is quintessential return 5 Under the Internal Revenue Code, a person is broadly defined and includes individuals, corporations, and trusts. See 26 U.S.C. § 7701(a)(1). Case 1:16-cv-02226-RBW Document 12 Filed 01/18/17 Page 14 of 21 11 14925910.

188), Mr. Bigley is subject to income tax on account of the payments he received from KLA-Tencor and Ameriplan. See 26 U.S.C. § 7701(a)(14), Murphy v. United States, 992 F.2d 929, 930 (9th Cir. 1993). As a result, the Bigleys failed to report the actual income received, and each return is subject to a civil penalty.

Moreover, the Code defines “person” as “an individual, a trust, estate, partnership, association, company or corporation.” 26 U.S.C. § 7701(a)(1). Internal agency memoranda, memoranda of interview of witnesses, information received from third parties relating to financial transactions, and the work papers of Service personnel pertaining to the Service’s investigation of a person’s tax liability are return information of that person.