v. Heyden

Filing 5

ORDER Re 3 "Lawful and Constructive Notice of Revocation." Signed by Judge Edward M. Chen on 4/12/2016. (Attachments: # 1 Certificate/Proof of Service). (emcsec, COURT STAFF) (Filed on 4/12/2016)

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1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 IN RE RANDALL GILBERT HEYDEN. Case No. 12-mc-80179-EMC 8 ORDER RE “LAWFUL AND CONSTRUCTIVE NOTICE OF REVOCATION” 9 10 Docket No. 3 12 For the Northern District of California United States District Court 11 13 The above-referenced miscellaneous matter was opened when Randall Heyden filed an 14 “Affidavit of Status” on July 30, 2012. Mr. Heyden filed another “Affidavit of Status” on August 15 14, 2012. In neither filing did Mr. Heyden appear to make any request for relief from the Court, 16 and thus the Court never took any action on Mr. Heyden‟s filings. 17 Now, almost four years later, Mr. Heyden has made a new filing in the instant case – 18 namely, a “Lawful and Constructive Notice of Revocation of Election per 26 U.S.C. § 19 6013(g)(4)(A)” and a “Revocation of Election Affidavit” in support. Once again, Mr. Heyden 20 does not expressly make any request for relief from the Court, and therefore the Court does not 21 take any action on his filing. 22 The Court, however, does take this opportunity to note that, based on what it can divine 23 from this recent filing (which is confusing and difficult to understand), Mr. Heyden appears to put 24 forward the theory that he is not obligated to pay any federal taxes. See, e.g., “Revocation of 25 Election Affidavit” at 4-5, 9-10 (stating that “there is no mandatory obligation to file a Form 1040 26 US Individual Income Tax Return or pay that tax” and that “[a]ll federal income taxation statutes 27 and regulations apply only within the territorial jurisdiction of the District of Columbia”; also 28 stating that “[t]he Affiant now reaffirms the desire and expressed intent to revert back to his 1 rightful status of an American National who is „neither of the subject nor of the object of federal 2 revenue laws‟”). The Court emphasizes that, by allowing Mr. Heyden‟s filing to be entered into 3 the record, it is not expressing any opinion that Mr. Heyden‟s theory is correct. If Mr. Heyden 4 wishes to file a complaint, seeking declaratory relief that he is not obligated to federal taxes, he 5 may do so. However, this is not such a complaint, and, even if he were to file such a complaint, 6 Mr. Heyden would also have to include, among other things, allegations in the complaint that, e.g., 7 there is a ripe case or controversy for the Court to review – e.g., that he actually owes taxes to the 8 federal government. 9 The Clerk of the Court is directed to administratively close the file in this case. 10 IT IS SO ORDERED. 12 For the Northern District of California United States District Court 11 13 14 15 Dated: April 12, 2016 ______________________________________ EDWARD M. CHEN United States District Judge 16 17 18 19 20 21 22 23 24 25 26 27 28 2

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