THE UNITED STATES DISTRICT COURT
DISTRICT OF SOUTH CAROLINA
GREENVILLE DIVISION

Robert Clarkson	                )    Docket # 8:09-928-HMH-BHH
Plaintiff			)  	
Vs				)   	Complaint for Tax Refund Suit
Commission of Internal Revenue	)	       (Jury Trial Requested)	
Defendant			)

Plaintiff Robert Clarkson hereby files his Complaint for a Tax Refund:

This is an action for a Tax Refund under 26 USC 7422 for the recovery of taxes/penalties wrongfully assessed and collected.
The Plaintiff, a taxpayer, is a resident of this district of the Court. The court has jurisdiction pursuant to 20 USC 1331 in that this action involves federal statutes, defendant is a federal officer and the subject of the suit involves federal taxes.
On August 4, 2008, the Commissioner assessed against Plaintiff penalties under IRC 6700 for Tax Shelter Promoter Penalty in the amount of $27,000 for tax years 1997 through 2005.
On September 1, 2008, Clarkson paid 15% of this amount ($3,750) and also filed his form 6118 Claim for Refund of Income Tax Return Preparer Penalties on the same date.
The law provides that the IRS must grant Clarkson’s claim for a refund within six months. Or, if the IRS denies the claim or does not respond in six months, then claimant can file a tax refund suit in federal court. In this case, the tax service has not responded to Clarkson’s claim for refund, the six months period has expired and therefore this case is ripe for litigation.
Taxpayer has paid his fifteen percent of the total penalty, has filed a refund for what he paid. Therefore his claim for refund and his suit is for the return of his fifteen percent deposit plus the entire amount of the penalty which was assessed and imposed.
Plaintiff properly made his claim for a refund and the IRS has made no response to the claim. His administrative claim has not been denied. The time period for administrative relief is six months and that period has expired. Plaintiff has exhausted his administrative remedies.
Clarkson does not owe the Tax Shelter Promoter Penalty for the following reasons:
1. RES JUDICATA: The issue has already been decided. In the case of USA vs. Clarkson and the Patriot Network, USDC-SC; No. 05cv2734-hmh, the Honorable Henry Herlong, USDJ-SC decided this matter. Judge Herlong issued his final orders on July 3, 2007 and July 23 settling this matter and restraining Clarkson from any further untaxing activities. This was in effect a consent order and Clarkson carefully obeyed Judge Herlong’s orders. Judge Herlong did not find that Clarkson was involved with tax shelters and the DOJ did not push this issue. Clarkson is not involved with tax shelters and has never seen one. The final order did not provide for penalties under IRC 6700 or any other code section. The DOJ did not push this issue other than a brief mention. Beyond a doubt, the issue of penalties has been resolved and can not now be re-opened.
2. IRC 6700 deals with tax shelters, abusive tax shelters, income tax avoidance, trust, off-shore entities, and similar entities. Clarkson was not involved with these and the DOJ has not accused him of that. The code section on this penalty simply does not apply to Plaintiff.
3. As stated in his administrative claims, Clarkson was in the Atlanta Penitentiary or on close supervised release during the time period that the IRS claims he was operating tax shelters. Therefore it was impossible for Plaintiff to engage in the conduct complained of by the tax service. Since Clarkson was incarcerated those years, he was not engaged in any business, work or occupation whatsoever. He did not make any income, gross or net profits from any business activity whatsoever.
4. The IRS has no documentation or evidence that Clarkson was engaged in tax shelters promotion during the time periods alleged. Tax shelters by definition involve a great deal of paperwork and this did not exist.
5. The IRS issued penalties for nine years in question totaling $27,000. The penalty is based the amount of activity. The penalty for abusive trust/tax shelters is a percentage of the gross income derived of the activity. The penalty is 20% of the activity and after 1999, 100% of the gross income derived and after 2004, 50% of the gross income. Therefore the tax service must come up with the gross amount of the activity to impose the penalty- which is a percentage. The IRS has no gross figures, has not produced or alleged them and is unable to do so. If the gross activity is zero, then the amount of the penalty is also zero.
6. The amount of the assessed penalty is incorrect even if it is somehow justified. The tax people should produce their gross figures, computations and paperwork to support the gross figures. Unfortunately, none exists. The penalty is unwarranted and unjustified and imposed without a hearing, notice or the protections of the Due Process Clause of the US Constitution.
7. For the years in question, Clarkson did not make or furnish statements described in IRC 6700(a) (2) (A) nor did he cause another person to make or furnish such statement.
8. For the last thirty years, Clarkson has managed and operated a political action group called the Patriot Network. This is a non -profit political association protected by the First Amendment. At no time did this political club make a profit or attempt to. A political association is not an abusive tax shelter.
9. For the years in question Clarkson was unable to work or engage in business activities as he was totally disabled from injuries arising from combat in the Vietnam War. Plaintiff served as an Army First LT platoon leader with 22nd Infantry Regiment.
Clarkson has filed with the IRS for each year in question (1997-2005) a number of claims and forms which are attached to his List of Exhibits which will be filed separate. Theses claims and IRS forms are identical except for the different tax years and different amounts.
The tax years in questions, the amount alleged and the deposit included:
1. 1997 $1,000 ($150)
2. 1998 $1,000 ($150)
3. 1999 $2,000 ($300)
4. 2000 $2,000 ($300)
5. 2002 $4,000 ($600)
6. 2003 $8,000 ($1200)
7. 2004 $5,000 ($750)
8. 2005 $2,000 ($300)
  ______ ______
  Total $25,000 ($3,750)
Clarkson’s administrative claims include:
1. Responses to the penalty notification by Plaintiff dated August 8, 2008 which are exhibits A 1-9 for tax years 1997-2005, respectfully.
2. Plaintiff’s Claims for Refund of Penalty for Promoting Tax Shelter under IRC 6700 dated September 1, 2008 for tax years 1997-2005 and listed as exhibits B 1-9, respectively.
3. Second Claims for Refund for Civil Penalty under IRC 6700 dated September 28, 2008 for tax years 1997-2005 and listed as exhibits C 1-9 respectfully.
4. IRS form 6118 Claims for Refund of Income Tax Return Preparer Penalty dated September 1, 2008 with attached IRS Notice of Penalty Charge form CP 15 dated August 4, 2008, and listed as exhibits D 1-9 for tax years 1997-2005 respectfully.
Plaintiff hereby demands a jury trail in this case pursuit to 28 USC 1346 & 2402 and Rule 38 FRCivP.
Plaintiff filed in March 2008 his request for economic stimulus in the amount of $300 which the IRS has not sent him. This is due Plaintiff and IRS should be required to send it. The request was in the proper format and the stimulus is due plaintiff. The tax service has not sent it to him and this court should order them to provide it.
On the penalty letters, the tax people misspelled Clarkson’s name, among many substantial errors.
The penalty in the amount of $2700 was wrongfully collected and plaintiff has filed a correct claim for refund. Therefore the entire amount deposited should be refunded and the remaining amount declared wrongful and not collectable.
Equal Access to Justice Act: 28 USC 2472. The penalties in this case were totally unjustified, unwarranted and illegal harassment against a political group. Therefore, the IRS should be ordered to pay Clarkson damages, cost, out-of-pocket expenses, fees, punitive damages, etc.
In conclusion Plaintiff requests that this court award him the relief requested above plus interest, fees, costs and other just relief.

________________ Date: April 2, 2009
Robert Clarkson
515 Concord Ave
Anderson, SC 29621
(864) 225-3061
____________________________________________________________________________________________________________________________________

United States District Court
THE DISTRICT OF South Carolina

Robert Clarkson                )
Plaintiff                      )
 V.                            )	Case Number:_______
                               )          
The United States              )
Defendant		       )	Summons in a Civil Action

TO:  Defendant: 
The United States % 1441 Main St-Ste 500, Columbia SC 29201
The US Attorney General, 10th St. & Constitution Ave. NW, Washington DC 20530 
IRS: Kansas City, MO 64999-0010

YOU ARE HEREBY SUMMONED and required to file with the Clerk of this Court and serve upon Plaintiff pro se:
Robert Clarkson
515 Concord Ave
Anderson, SC 29621
an answer to the complaint which is herewith served upon you, within 60 days after service of this summons upon you, exclusive of the day of service. If you fail to do so, judgment by default will be taken against you for the relief demanded in the complaint.

___________________________________ ____________________ Clerk Date ____________________________________ By Deputy Clerk ___________________________________________________________________________________________________________________________________________

United States District Court
THE DISTRICT OF South Carolina

Robert Clarkson                )
Plaintiff                      )
 V.                            )    Case Number:      8:09-928-HMH-BHH
The United States              )
Defendant		       )    Summons in a Civil Action	                             

TO:  Defendant: 
The US Attorney for SC,  1441 Main  St-Ste 500, Columbia SC 29201

___________________________________              ____________________
Clerk                                                                             Date

____________________________________
By Deputy Clerk