Our appeals court constitutional brief disputing the legitimacy of laws providing personal immunity to IRS employees for intentional violation of the law has been filed (SEE HERE).
Judge Anello (a Bowdoin Grad–Bowdoin is a misguided liberal arts school) dismissed the lawsuit in district court finding that when IRS employees have immunity for intentional violation of the law, a person shall not reasonably expect more since a legislative process providing immunity is the sum total of your due process. In other words, democracy is due process. Hmmm. I guess they could just legislate away individual rights through majority rule. Oh wait … now exactly what did that report say about the liberal arts curriculum of Bowdoin?
Oh, yeah, did you know that the IRS can read emails and texts without a warrant.
It was nevertheless a enjoyable appeal brief to write. Judge Anello provided me with the case law references to dispute his decision (argument). Both the opposition attorneys and judges always do. Here is what Judge Anello inadvertently taught me:
Constitutional “protected property” rights go way beyond the protection of your home and other like real assets. The Supreme Court has concluded that protected property rights include any thing you have an expectation to: for example, a driver’s license or even a professional license. We argued simply that we have an expectation that the laws of the country will be observed. It does not matter whether the legislature chose to undo them for federal employees. (See the brief for arguments and case law–beginning on pg. 21)
The legislature undid lawlessness deterrence with the immunities it granted IRS employees for intentional violation of the law when the United States is the beneficiary. However, deterrence is a critical. Without it, you might expect to get your money back from the IRS when they break the law, but do not expect IRS employees to proactively respect the law.
Deterrence is a property right entitlement.
On a separate note. I finished my conversations with Representative Duncan Hunter. What a disappointment. With the collaboration of the House Ways and Means committee, Duncan Hunter’s office has decided that the immunity laws are just fine. According to Hunter’s office, the Ways and Means committee staff do not want IRS employees’ behavior changed. I responded that IRS employees then have no limits to the acts they can perform in order to collect taxes. Duncan Hunter’s office replied that there are limits–assault.
🙁 This is good to know.