DALLAS DIVISION HERBERT FLETCHER, ) Plaintiff, ) ) v. ) ) DOUGLAS SHULMAN, Commr, irs, and ) Individually, ) ) STEVEN T. MILLER, Acting Commr, ) irs, and individually, ) ) BILL R. BANOWSKY, irs employee in ) CIVIL NO. 3:13-cv-2090 an OGDEN, UTAH office, and ) individually, ) ) WILLIAM J . WILKINS, Chief Counsel ) to the irs, and individually, and ) ) UNITED STATES OF AMERICA, ) ) Defendants. ) NOTICE OF REMOVAL The United States gives this Court notice of removal of the above-entitled cause now pending as Cause No. 88261-86 in the County Court at Law of Kaufman County, Texas, and shows the Court the following: 1. Herbert Fletcher, Plaintiff, filed his Verified Original Petition with the County Court at Law, Kaufman County, Texas, on May 6, 2013. A copy of Plaintiffs petition, all process, pleadings, and orders served upon the United States by certified mail on May 9, 2013 is attached as Gov. Ex. A. The United States is the named defendant in this suit. Page 1 of 3 Case 3:13-cv-02090-D Document 1 Filed 06/04/13 Page 1 of 3 PageID 1 2. This action attempts to dispute Plaintiffs income tax of $4,826.00 for tax year ending December 31, 2009. Plaintiff is asking the court to find the IRSs Notice of Deficiency unenforceable and to enjoin the United States from ever determining he owes an income tax. 3. The Notice of Removal is filed pursuant to 28 U.S.C. 1441, 1442, and 1446, this action and cause in state court being an action against the United States (IRS). This Court has original subject matter jurisdiction of this action by virtue of 28 U.S.C. 1331, 1346 and questions of federal tax law. WHEREFORE, the United States hereby gives notice that this petition now pending as Cause No. 88261-86, in the County Court at law of Kaufman County, Texas, is removed to this Court. /s/ Ramona S. Notinger RAMONA S. NOTINGER Ramona.S.Notinger@usdoj.gov Attorney, Tax Division Texas Bar No. 19158900 U.S. Department of J ustice 717 N. Harwood, Suite 400 Dallas, Texas 75201 (214) 880-9766 (214) 880-9742 (FAX) SARAH R. SALDAA UNITED STATES ATTORNEY ATTORNEYS FOR THE UNITED STATES Page 2 of 3 Case 3:13-cv-02090-D Document 1 Filed 06/04/13 Page 2 of 3 PageID 2 CERTIFICATE OF SERVICE I certify that a copy of the foregoing Notice of Removal was served by first class U.S. mail on J une 4, 2013 to: Herbert Fletcher 808 9 th Street Terrell, TX 75160 /s/ Ramona S. Notinger RAMONA S. NOTINGER Page 3 of 3 Case 3:13-cv-02090-D Document 1 Filed 06/04/13 Page 3 of 3 PageID 3 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 1 of 63 PageID 4 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 2 of 63 PageID 5 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 3 of 63 PageID 6 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 4 of 63 PageID 7 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 5 of 63 PageID 8 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 6 of 63 PageID 9 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 7 of 63 PageID 10 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 8 of 63 PageID 11 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 9 of 63 PageID 12 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 10 of 63 PageID 13 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 11 of 63 PageID 14 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 12 of 63 PageID 15 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 13 of 63 PageID 16 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 14 of 63 PageID 17 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 15 of 63 PageID 18 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 16 of 63 PageID 19 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 17 of 63 PageID 20 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 18 of 63 PageID 21 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 19 of 63 PageID 22 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 20 of 63 PageID 23 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 21 of 63 PageID 24 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 22 of 63 PageID 25 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 23 of 63 PageID 26 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 24 of 63 PageID 27 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 25 of 63 PageID 28 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 26 of 63 PageID 29 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 27 of 63 PageID 30 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 28 of 63 PageID 31 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 29 of 63 PageID 32 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 30 of 63 PageID 33 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 31 of 63 PageID 34 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 32 of 63 PageID 35 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 33 of 63 PageID 36 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 34 of 63 PageID 37 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 35 of 63 PageID 38 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 36 of 63 PageID 39 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 37 of 63 PageID 40 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 38 of 63 PageID 41 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 39 of 63 PageID 42 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 40 of 63 PageID 43 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 41 of 63 PageID 44 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 42 of 63 PageID 45 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 43 of 63 PageID 46 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 44 of 63 PageID 47 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 45 of 63 PageID 48 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 46 of 63 PageID 49 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 47 of 63 PageID 50 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 48 of 63 PageID 51 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 49 of 63 PageID 52 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 50 of 63 PageID 53 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 51 of 63 PageID 54 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 52 of 63 PageID 55 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 53 of 63 PageID 56 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 54 of 63 PageID 57 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 55 of 63 PageID 58 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 56 of 63 PageID 59 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 57 of 63 PageID 60 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 58 of 63 PageID 61 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 59 of 63 PageID 62 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 60 of 63 PageID 63 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 61 of 63 PageID 64 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 62 of 63 PageID 65 Case 3:13-cv-02090-D Document 1-1 Filed 06/04/13 Page 63 of 63 PageID 66 JS 44 (Rev. 09/11) CIVIL COVER SHEET The JS 44 civil cover sheet and the information contained herein neither replace nor supplement the filing and service of pleadings or other papers as required by law, except as provided by local rules of court. This form, approved by the Judicial Conference of the United States in September 1974, is required for the use of the Clerk of Court for the purpose of initiating the civil docket sheet. (SEE INSTRUCTIONS ON NEXT PAGE OF THIS FORM.) I. (a) PLAINTIFFS DEFENDANTS (b) County of Residence of First Listed Plaintiff County of Residence of First Listed Defendant (EXCEPT IN U.S. PLAINTIFF CASES) (IN U.S. PLAINTIFF CASES ONLY) NOTE: IN LAND CONDEMNATION CASES, USE THE LOCATION OF THE TRACT OF LAND INVOLVED.
(c) Attorneys (Firm Name, Address, and Telephone Number) Attorneys (If Known) II. BASIS OF JURISDICTION (Place an X in One Box Only) III. CITIZENSHIP OF PRINCIPAL PARTIES (Place an X in One Box for Plaintiff) (For Diversity Cases Only) and One Box for Defendant) 1 U.S. Government 3 Federal Question PTF DEF PTF DEF Plaintiff (U.S. Government Not a Party) Citizen of This State 1 1 Incorporated or Principal Place 4 4 of Business In This State 2 U.S. Government 4 Diversity Citizen of Another State 2 2 Incorporated and Principal Place 5 5 Defendant (Indicate Citizenship of Parties in Item III) of Business In Another State Citizen or Subject of a 3 3 Foreign Nation 6 6 Foreign Country IV. NATURE OF SUIT (Place an X in One Box Only) CONTRACT TORTS FORFEITURE/PENALTY BANKRUPTCY OTHER STATUTES 110 Insurance PERSONAL INJURY PERSONAL INJURY 625 Drug Related Seizure 422 Appeal 28 USC 158 375 False Claims Act 120 Marine 310 Airplane 365 Personal Injury - of Property 21 USC 881 423 Withdrawal 400 State Reapportionment 130 Miller Act 315 Airplane Product Product Liability 690 Other 28 USC 157 410 Antitrust 140 Negotiable Instrument Liability 367 Health Care/ 430 Banks and Banking 150 Recovery of Overpayment 320 Assault, Libel & Pharmaceutical PROPERTY RIGHTS 450 Commerce & Enforcement of Judgment Slander Personal Injury 820 Copyrights 460 Deportation 151 Medicare Act 330 Federal Employers Product Liability 830 Patent 470 Racketeer Influenced and 152 Recovery of Defaulted Liability 368 Asbestos Personal 840 Trademark Corrupt Organizations Student Loans 340 Marine Injury Product 480 Consumer Credit (Excl. Veterans) 345 Marine Product Liability LABOR SOCIAL SECURITY 490 Cable/Sat TV 153 Recovery of Overpayment Liability PERSONAL PROPERTY 710 Fair Labor Standards 861 HIA (1395ff) 850 Securities/Commodities/ of Veterans Benefits 350 Motor Vehicle 370 Other Fraud Act 862 Black Lung (923) Exchange 160 Stockholders Suits 355 Motor Vehicle 371 Truth in Lending 720 Labor/Mgmt. Relations 863 DIWC/DIWW (405(g)) 890 Other Statutory Actions 190 Other Contract Product Liability 380 Other Personal 740 Railway Labor Act 864 SSID Title XVI 891 Agricultural Acts 195 Contract Product Liability 360 Other Personal Property Damage 751 Family and Medical 865 RSI (405(g)) 893 Environmental Matters 196 Franchise Injury 385 Property Damage Leave Act 895 Freedom of Information 362 Personal Injury - Product Liability 790 Other Labor Litigation Act Med. Malpractice 791 Empl. Ret. Inc. 896 Arbitration REAL PROPERTY CIVIL RIGHTS PRISONER PETITIONS Security Act FEDERAL TAX SUITS 899 Administrative Procedure 210 Land Condemnation 440 Other Civil Rights 510 Motions to Vacate 870 Taxes (U.S. Plaintiff Act/Review or Appeal of 220 Foreclosure 441 Voting Sentence or Defendant) Agency Decision 230 Rent Lease & Ejectment 442 Employment Habeas Corpus: 871 IRSThird Party 950 Constitutionality of 240 Torts to Land 443 Housing/ 530 General 26 USC 7609 State Statutes 245 Tort Product Liability Accommodations 535 Death Penalty IMMIGRATION 290 All Other Real Property 445 Amer. w/Disabilities - 540 Mandamus & Other 462 Naturalization Application Employment 550 Civil Rights 463 Habeas Corpus - 446 Amer. w/Disabilities - 555 Prison Condition Alien Detainee Other 560 Civil Detainee - (Prisoner Petition) 448 Education Conditions of 465 Other Immigration Confinement Actions V. ORIGIN Transferred from another district (specify) (Place an X in One Box Only) 1 Original Proceeding 2 Removed from State Court 3 Remanded from Appellate Court 4 Reinstated or Reopened 5 6 Multidistrict Litigation VI. CAUSE OF ACTION Cite the U.S. Civil Statute under which you are filing (Do not cite jurisdictional statutes unless diversity):
Brief description of cause: VII. REQUESTED IN COMPLAINT: CHECK IF THIS IS A CLASS ACTION UNDER F.R.C.P. 23 DEMAND $ CHECK YES only if demanded in complaint: JURY DEMAND: Yes No VIII. RELATED CASE(S) PENDING OR CLOSED: (See instructions): JUDGE DOCKET NUMBER DATE SIGNATURE OF ATTORNEY OF RECORD FOR OFFICE USE ONLY RECEIPT # AMOUNT APPLYING IFP JUDGE MAG. JUDGE Case 3:13-cv-02090-D Document 1-2 Filed 06/04/13 Page 1 of 2 PageID 67 HERBERT FLETCHER UNITED STATES OF AMERICA Ramona S. Notinger, U.S. Dept. of Justice, Tax Division, 717 N. Harwood, Ste. 400, Dallas, TX 75201; 214/880-9766 28 USC Sec. 1441, 1442, 1446; 26 USC Sec. 1331, 1346 suit to determine federal tax liability 06/04/2013 /s/ Ramona S. Notinger Print Save As... Reset JS 44 Reverse (Rev. 09/11) INSTRUCTIONS FOR ATTORNEYS COMPLETING CIVIL COVER SHEET FORM JS 44 Authority For Civil Cover Sheet The JS 44 civil cover sheet and the information contained herein neither replaces nor supplements the filings and service of pleading or other papers as required by law, except as provided by local rules of court. This form, approved by the Judicial Conference of the United States in September 1974, is required for the use of the Clerk of Court for the purpose of initiating the civil docket sheet. Consequently, a civil cover sheet is submitted to the Clerk of Court for each civil complaint filed. The attorney filing a case should complete the form as follows: I. (a) Plaintiffs-Defendants. Enter names (last, first, middle initial) of plaintiff and defendant. If the plaintiff or defendant is a government agency, use only the full name or standard abbreviations. If the plaintiff or de fendant is an official within a government agency, identify first the agency and then the official, giving both name and title. (b) County of Residence. For each civil case filed, except U.S. plaintiff cases, enter the name of the county where the first listed plaintiff resides at the time of filing. In U.S. plaintiff cases, enter the name of the county in which the first listed defendant resides at the time of filing. (NOTE: In land condemnation cases, the county of residence of the defendant is the location of the tract of land involved.) (c) Attorneys. Enter the firm name, address, telephone number, and attorney of record. If there are several attorneys, list them on an attachment, noting in this section (see attachment). II. Jurisdiction. The basis of jurisdiction is set forth under Rule 8(a), F.R.C. P., which requires that jurisdictions be shown in pleadings. Place an X in one of the boxes. If there is more than one basis of jurisdiction, precedence is given in the order shown below. United States plaintiff. (1) Jurisdiction based on 28 U.S.C. 1345 and 1348. Suits by agencies and officers of the United States are included here. United States defendant. (2) When the plaintiff is suing the United States, its officers or agencies, place an X in this box. Federal question. (3) This refers to suits under 28 U.S.C. 1331, where jurisdicti on arises under the Constitution of the Unite d States, an amendment to the Constitution, an act of Congress or a treatyof the United States. In cases where the U.S. is a party, the U.S. plaintiff or defendant code takes precedence, and box 1 or 2 should be marked. Diversity of citizenship. (4) This refers to suits under 28 U.S.C. 1332, where parties are citizens of different states. When Box 4 is checked, the citizenship of the different parties must be checked. (See Section III below; federal question actions take precedence over diversity cases.) III. Residence (citizenship) of Principal Parties. This section of the JS 44 is to be completed if divers ity of citizenship was indicated above. Mark this section for each principal party. IV. Nature of Suit. Place an X in the appropri ate box. If the nature of s uit cannot be determined, be sure the cause of action, in Section VI below, is sufficient to enable the deputy clerk or the statistical clerks in the Administrative Office to determine the nature of suit. If the cause fits more than one nature of suit, select the most definitive. V. Origin. Place an X in one of the seven boxes. Original Proceedings. (1) Cases which originate in the United States district courts. Removed from State Court. (2) Proceedings initiated in state courts may be removed to the district courts under Title 28 U.S.C., Section 1441. When the petition for removal is granted, check this box. Remanded from Appellate Court. (3) Check this box for cases remanded to the district court for further action. Use the date of remand as the filing date. Reinstated or Reopened. (4) Check this box for cases reinstated or reopened in the district court. Use the reopening date as the filing date. Transferred from Another District. (5) For cases transferred under Title 28 U.S.C. Section 1404(a). Do not use this for within district transfers or multidistrict litigation transfers. Multidistrict Litigation. (6) Check this box when a multidistrict case is transferred into the district under authority of Title 28 U.S.C. Section 1407. When this box is checked, do not check (5) above. Appeal to District Judge from Magistrate Judgment. (7) Check this box for an appeal from a magistrate judges decision. VI. Cause of Action. Report the civil statute directlyrelated to the cause of action and give a brief description of the cause. Do not cite jurisdictional statutes unless diversity. Example: U.S. Civil Statute: 47 USC 553 Brief Description: Unauthorized reception of cable service VII. Requested in Complaint. Class Action. Place an X in this box if you are filing a class action under Rule 23, F.R.Cv.P. Demand. In this space enter the dollar amount (in thousands of dollars) being demanded or indicate other demand such as a preliminary injunction. Jury Demand. Check the appropriate box to indicate whether or not a jury is being demanded. VIII. Related Cases. This section of the JS 44 is used to reference cases that are related to this filing, if any. If a realted case exists, whether pending or closed, insert the docket numbers and the corresponding judge names for such cases. A case is "realted" to this filing if the case: (1) involves some or all of the same parties and is based on the same or similar claim; (2) involves the same property, transaction, or event; (3) involves substantially similar issues of law and fact; and/or (4) involves the same estate in a bankruptcy appeal. Date and Attorney Signature. Date and sign the civil cover sheet. Case 3:13-cv-02090-D Document 1-2 Filed 06/04/13 Page 2 of 2 PageID 68 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS DIVISION HERBERT FLETCHER, ) Plaintiff, ) ) v. ) ) DOUGLAS SHULMAN, Commr, irs, and ) Individually, ) ) STEVEN T. MILLER, Acting Commr, ) CIVIL NO. 3:13-cv-2090 irs, and individually, ) ) BILL R. BANOWSKY, irs employee in ) an OGDEN, UTAH office, and ) individually, ) ) WILLIAM J . WILKINS, Chief Counsel ) to the irs, and individually, and ) ) UNITED STATES OF AMERICA, ) ) Defendants. ) SUPPLEMENTAL CIVIL COVER SHEET FOR CASES REMOVED FROM STATE COURT 1. WAS J URY DEMAND MADE IN STATE COURT? No. Page 1 Case 3:13-cv-02090-D Document 1-3 Filed 06/04/13 Page 1 of 3 PageID 69 2. STYLE OF THE ORIGINAL PETITION: HERBERT FLETCHER, Plaintiff, v. DOUGLAS SHULMAN, Commr, irs, and Individually, STEVEN T. MILLER, Acting Commr, irs, and individually, BILL R. BANOWSKY, irs employee in an OGDEN, UTAH office, and individually, WILLIAM J . WILKINS, Chief Counsel to the irs, and individually, and UNITED STATES OF AMERICA, Defendants. Parties in Interest Attorney Herbert Fletcher Pro se 809 9 th Street Terrell, TX 75160 United States of America Ramona S. Notinger, Trial Attorney U.S. Department of J ustice, Tax Division 717 N. Harwood, Suite 400 Dallas, TX 75201 3. WAS AN ANSWER MADE IN STATE COURT? No 4. UNSERVED PARTIES: According to the state court case summary, no parties have been served, but the United States received a copy of the citation and petition by certified mail. 5. NONSUITED, DISMISSED OR TERMINATED PARTIES: No Page 2 Case 3:13-cv-02090-D Document 1-3 Filed 06/04/13 Page 2 of 3 PageID 70 6. CLAIMS OF PARTIES: Plaintiff: This action attempts to dispute Plaintiffs income tax of $4,826.00 for tax year ending December 31, 2009. Plaintiff is asking the court to find the IRSs Notice of Deficiency unenforceable and to enjoin the United States from ever determining he owes an income tax. Defendant: United States moved for additional time to answer or otherwise respond to Plaintiffs petition. SARAH R. SALDAA United States Attorney /s/ Ramona S. Notinger RAMONA S. NOTINGER Ramona.S.Notinger@usdoj.gov Attorney, Tax Division Texas Bar No. 19158900 Department of J ustice 717 N. Harwood, Suite 400 Dallas, Texas 75201 (214) 880-9766 (214) 880-9742 (FAX) ATTORNEYS FOR THE UNITED STATES CERTIFICATE OF SERVICE I certify that a copy of the foregoing was served by first class U.S. mail on J une 4, 2013 to: Mr. Herbert Fletcher 808 9 th Street Terrell, TX 75160 /s/ Ramona S. Notinger RAMONA S. NOTINGER Page 3 Case 3:13-cv-02090-D Document 1-3 Filed 06/04/13 Page 3 of 3 PageID 71