by Kris Patriot
It was a cold, windy morning with a bit of a chill as we arrived at the Strom Thurmond Federal Building around 9:30. Court was scheduled to begin at 10am and we didn't want to be late. My husband John dropped three of us patriots at the front door while he parked the car.
Patriot Henry, Patriot Sandra and I marched bravely up the brick sidewalk. Henry had his walker so we did march slowly. Once inside we had to pass through security. We placed our bags on the conveyer belt and had to show a government issued photo ID. I was able to locate mine right away and passed through with no problem. Henry fumbled a little getting his out and then it was determined they would manually scan him for bombs instead of making him walk through the metal detector with his walker.
Sandra, on the other hand had left her ID in the car. She was not allowed to remain in the building so I told her to wait for my husband at the end of the sidewalk so they could go back to the car together.
Sandra and John walked in together about 15 minutes later. Sandra produced her drivers license, but there was a problem—it had expired. The guards would not accept that as a valid ID. I politely explained to them that she was due in court in 15 minutes and asked if they could escort her to the courtroom. The guards refused saying the only place a person without a valid ID could be escorted was to the SS office.
I quickly called The Great One for a consultation. He advised Sandra to write the Judge a note and have us deliver it to the Court Clerk. Sandra explained how she had arrived for her day in court but was refused entry into the building. The guards then made her leave the building once again, even though she was frantically searching for a valid ID in her bag. It seems she does have one, it is just misplaced at present.
By this time Patriot John R. had arrived and he too had a bit of a problem with the guards about his ID. It seems his ID is photocopied and they did not want to accept that. He then produced his work badge with a photo on it (which incidentally is expired) and they passed him through.
Once upstairs, Patriot John L. politely argued with the Bailiff about Sandra's ID. The Bailiff kept insisting the ID was not valid if it was expired. John L. pointed out that nowhere in any court documents does it advise people to bring a valid ID to gain access to the building. What is this—Nazi Germany? "Papers please!"
John L. handed Sandra's note to the court clerk who then handed it to the Judge when Sandra's case was called. The Judge was seen to consult with the Bailiff and then stated that Sandra's case would have to be continued if she could not gain access to the building. Apparently no one in the building had the authority to overrule the guard's decision. The District Counsel objected, of course, but the Judge stated that Sandra was entitled to her day in court.
During the Calendar Call, Patriot Marian was the first Patriot called for a brief synopsis of her case and to see if there was a chance of settlement before trial. Marian asked for a continuance since her expert witness, Dr. Robert Clarkson, was under court order not to enter the building. The Judge denied her request, stating that Dr. Clarkson was under a court ruling from a previous judge for the last court session only, and that he had no intention of disallowing Dr. Clarkson in the courtroom.
Patriot Henry was next and District Counsel stated that his case should be dismissed because Henry was a known "tax protester" and associated with a "tax protest organization" and he was sure that Henry would only present "frivolous arguments." The judge denied District Counsel's request and Henry was to be allowed his day in court.
Court then recessed for a few moments while the Judge organized the scheduling of all the cases. During this time I spoke with District Counsel in regards to Henry's case. It seems that the USPS is failing in its duties. Henry mailed some packages via priority mail with tracking to Washington, DC a week before the trial and even as I write, the court did not receive them. This was not the first instance of Patriot Henry's motions not being received or not being filed by the court clerks in DC. District Counsel retorted with his smug and arrogant look that as far as he was concerned, Henry had not filed any motions with the court.
It should be noted here that a new young IRS attorney was put on Henry's case. This was not the usual tax serpent, J.C. Young. This young man, Michael T. Sargent, must be Mr. Young's protégé, as he is as every bit as overconfident as Mr. Young.
When court resumed, the Judge allowed Henry to sit closer to the front so he could observe and listen to the case preceding his.
The first case being heard was not one of ours, although the gentleman was very articulate and well prepared. He had apparently been placed on administrative leave and had to make an early withdrawal from his retirement fund. The IRS wanted to penalize him 10% for the early withdraw, but the gentleman showed the tax code rule stating if he took the money due to a financial hardship he would be exempt from the 10% penalty. The Judge told him "it looks like you're winning, sir." Although Judge Jacobs was sure to state he would have to do some legal research when he returned to DC and gave a briefing scheduling to argue the points of the law in question.
Henry's case was next and Judge Jacobs had Henry move closer still. He then allowed me to assist Henry with his paperwork and I was even allowed to ask questions. District Counsel Sargent began by presenting his stipulations to the Judge which Henry had not signed. He did also present Henry's Response to Stipulations of CIR, stating, "I don't know why Petitioner filed this when he agreed with everything on my stipulations" . This was a misstatement on his part, as Henry did NOT agree with everything and this is why he filed a Response to Stipulations. This document seem to baffle the normal procedure of doing things and the Court Clerk had to specify how they would be handled as exhibits or attachments and it was all very technical in nature. Henry then presented his Opposition to Pre-trial Memo of CIR which the Judge accepted and the clerk filed it.
Next Henry requested a ruling on his Motion in Limine to exclude the administrative record which is created entirely by the IRS. Apparently some IRS agents had classified our dear friend Henry as a "tax protestor" and wrote it in his permanent IRS file. You can imagine how this might influence a decision prior to Henry having his day in court.
The Judge said he would not make a ruling at that moment, but he would take Henry's motion into consideration.
When the Judge asked Henry for his testimony on the facts of the case, Henry began reading from his note cards that he had diligently prepared over the last three weeks and had had to rewrite several times under my advice and the advice of The Great One. The basic fact was that Henry requested a face-to-face hearing so that he could record it and have a representative and two witnesses accompany him.
District Counsel Sargent stated that Henry was offered a telephonic hearing and therefore he was not entitled to a face-to-face hearing. He says the Appeals Officer ruled based on the fact that Henry had only presented "frivolous arguments". Henry read from his note cards, "I withdraw all political, Constitutional, religious and conscientious arguments that I have heretofore made, if any." The Judge smiles and says "That about covers it all and I am delighted to hear this." Mr. Sargent whined, "Your Honor, the Courts have classified Petitioner as a 'tax protester'." The Judge retorted, "He just withdrew all those arguments, weren't you listening?" You could hear the snickers of laughter from the audience behind us.
Mr. Sargent whined again, "Your honor, Mr. Patriot had his hearing already." The Judge looked at District Counsel and said "You said he was eligible for a phone hearing. Did Mr. Patriot call in for his scheduled hearing?" District Counsel was sheepish: "No, your honor…but… " Judge Jacobs cut him off with "Then Mr. Patriot didn't have a hearing yet, did he?" District Counsel continued to "respectfully object" and it was a good thing this Judge was very patient, or Sargent could have been held in contempt of court.
Judge Jacobs asked Henry if he was willing to obey all the rules of a face-to-face hearing and if he is willing to fill out the necessary forms and make a bona fide Offer in Compromise. Some discussion ensued about the accuracy of completing the aforementioned forms and the meaning of a "bona fide offer," but the Judge was satisfied that Patriot Henry would do his best and not present any "political,religious, Constitutional, moral, conscientious arguments," etc.
Due to the young District Counsel's consistent droning, the Judge set a time schedule for events to take place. District Counsel is to send Henry some forms within one week. Henry has 30 days to fill them out. This poor 90-year-old senior citizen will have a difficult time in completing a six page government form within 30 days, I'm sure. Henry tried to get a longer time frame but the new baby District Serpent wouldn't stop his crying, so the judge would not extend the time limit.
After Henry's case, court recessed for lunch. After reconnecting with the poor marooned Patriot Sandra so that she could get her luggage transferred to her carpool, the five of us departed Columbia. A handful of brave patriots stayed on to continue observing. Patriot Marian and Patriot John R. were scheduled for court the following Day.