Noll v. Peterson et al

Filing 27

ORDER FINDING CLIFFORD L. NOLL A VEXATIOUS LITIGANT AND IMPOSING PRE-FILING RESTRICTIONS granting 10 Motion to Deem Clifford L. Noll a Vexatious Litigant and for Entry of Pre-Filing Order. Plaintiff, Clifford L. Noll, is PROHIBITED from filing any civil pleadings in this Court challenging the assessment or collection of federal income taxes (either filed against the United States or against federal officers) unless and until those pleadings have been reviewed by a District Judge or Magistrate Judge for possible legal merit pursuant to Federal Rule of Civil Procedure 11 prior to being electronically filed and served, and that the United States, or individual defendants sued in their official or individual capacities, must only respond to s uch pleadings when ordered to by this Court.Signed by Senior Judge Wm. Fremming Nielsen. (caused to be mailed to non Registered Participants at the addresses listed on the Notice of Electronic Filing (NEF) by (cjs) (Additional attachment(s) added on 9/17/2015: # 1 Appendix 1, 92-cv-282, # 2 Appendix 2, 93-cv-100, # 3 Appendix 3, 94-cv-521, # 4 Appendix 4, 96-cv-280 part 1 of 3, # 5 Appendix 4, 96-cv-280-1 part 2 of 3, # 6 Appendix 4, 96-cv-280 part 3 of 3, # 7 Appendix 5, 97-c v-145 part 1 of 3, # 8 Appendix 5, 97-cv-145 part 2 of 3, # 9 Appendix 5, 97-cv-145 part 3 of 3, # 10 Appendix 6, 99-cv-590, # 11 Appendix 7, 01-cv-2, # 12 Appendix 8, 02-cv-87, # 13 Appendix 9, 02-cv-484, # 14 Appendix 10, 03-cv-34, # 15 Appendix 11, 12-cv-138) (cjs). Modified on 9/17/2015 to reflect electronic notice and mailing regenerated for attached Appendices (cjs).

Appendix 2
Noll v. United States, 3:93-CV-100-HLR (D. Idaho)

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By Sunny Trumbull
on Jul 23, 2015 3:58 pm

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF

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CLIFFORD L. NOLL and SUSAN J. NOLL

FILED
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husband and wife,

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Plaintiff,

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DfSTfOCT OF iDAHO

GlV 9 3 .- 010 OC}'~E~~~- BURKE

vs.

CIVIL NO.

INTERNAL REVENUE SERVICE,

COMPLAINT

United States Dept. of the Treasury
Defendant,

COMES NOW the plaintiff, Clifford L. Noll and Susan J. Nol l , who's
address is 715 N. 13th St., Coeur d'Alene, Idaho, 83814, f i ling this
action pro se.
This court has jurisdiction und er Title 5

usc,

sect. 552a(g)(1)(C)

and /or Title 5 sect. 702.
THE COMPLAINT:
THE PLAINTIFF . DOES STATE, that they have never been employed by any
agency or instrumentality which the defendant has jurisdiction over
within the years in question; that the defendant used threats of fines
and imprisionment under the pretense of lawful authority to coerce
the plaintiff into filling out agency forms and signing them. The
defendant then disagreed with the coerced records and set about to
create records so they would have a base to assess a tax of
approximately two hundred thousand dollars ($200,000.00). When the
plaintiff pointed out that the tax assessed for certain years was
in excess of the total income for that year, the defendant ' s agent
claimed that his job was to assess and collect a tax; that the amount
was not in proportion to actual income was irrelevant to the agent.
The defendant then assessed a levy and lien upon the plaintiff's

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property. The tax liens were recorded as public information in the
counties where the plaintiff owns property. These public records have
been used to deny credit to the plaintiff by both public and private
sources. The defendant went to the plaintiff's real estate renters
and threatened to attatch their wages or sources of income if they
did not pay the defendant money due to the plaintiff for rent. In
some cases the pretense of authority and threats issued by the
defendant caused the rent money to be sent to the defendant. In other
instances the renter vacated the property because of the threats made
by the defendant. Renting the property was then restricted because
of public fear of the defendant's perceived power.
Immediately upon the plaintiff's awareness of the defendant's lack
of jurisdiction, the plaintiff retracted their signatures on all
documents which pertain to the defendant in any way. Since that time
the plaintiff has sought a civil remedy to gain relief from this
situation. Receiving relief through the court has been impeded because
of lack of understanding the necessary legal rules by the plaintiff,
lack of court filing fees, conflicting legal advice from lawyers,
accountants, and other "professionals"(?). The defendant has also
hindered the process using pretense of authority, half truths,
information taken out of context, and other erroneous, irrelevent,
or distorted data used to confuse the issue and delay relief.
At the time of the assessment the plaintiff was actively involved
in taking advantage of a lucrative situation in the real estate market
which provided a monthly cash flow and a phenominal investment for
profit. The $200,000.00 tax lien and continued threat of intervention
by the defendant, in effect, destroyed the plaintiff's ability to
aquire massive amounts of real estate, positive monthly cash flow,
and phenominal profits that were available to the plaintiff over the
period of time that the liens have existed. The refusal or failure
by the defendant to produce proof of jurisdiction and other records
continues to create financial havoc for the plaintiff and thus far
has cost the plaintiff in excess of Five hundred thousand dollars
($500,000.00) in actual damage through the distruction of credit and

02

reputation, etc. The actions of the defendant were instrumental in
the interuption of the plaintiffs cash flow which was being used to
service debt and ultimately caused the loss of real estate by U.S.
marshal sale. The interuption of cash flow by the defendant was
instrumental in the distruction of the plaintiffs good payment/credit
record to other creditors. The actions of the defendant were also
instrumental in causing some of the plaintiffs property to be sold
below fair market because of the fear potential buyers have about
the unbridled reputation of the agency. The actions of the defendant
have caused and continues to cause irreparable injury to the plaintiff.
Time is of the essence. The actions of the defendant have caused a
situation that is spreading like a cancer out of control which has
destroyed the plaintiff's business reputation and is now affecting
the plaintiff's marriage and family relationships.
The plaintiff has sought records under the Freedom of Information
Act which the defendant must maintain that would demonstrate their
jurisdiction. Without jurisdiction all of the actions of the defendant
are unlawful and therefore the government would not ultimately prevail
on its merits thereby allowing the plaintiff to lawfully seek
injunctive relief. The defendant continues to refuse to produce proof
of jurisdictional authority and employment records which are relevent
to the plaintiff. The action of the agency will continue to cause
the plaintiff to suffer irreparable injury without injunctive relief.
The plaintiff respectfully asks that in the event that a hearing is
necessary that the earliest court date possible be scheduled and the
location of said hearing to be held in Coeur d'Alene, Idaho.
THE RELIEF:
(A) for this court to enjoin the defendant to bring forth the
documentation which the agent(s) used to determine that the agency
has jurisdiction over the plaintiff. It is a principle of law that,
once challenged, the person asserting jurisdiction must prove that
jurisdiction to exist as a matter of law.
See GRIFFIN v. MATTHEWS 310 F. Supp. 341, 423 F. 2nd 272.
McNUTT v. G.M. 56 S. Ct 780, 80 L.Ed. 1135

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BASSO v. U.P.L. 495 F. 2nd 906
THOMPSON v. GASKIEL 62 S. Ct. 673, 83 L. Ed. 111
The jurisdiction of the defendant over the plaintiff has been
challenged and the defendant has failed to respond to the challenge
and has notified the plaintiff that relief must be sought through
the U.S. District Court. See exhibit
(B) to enjoin the defendant to produce the records upon which they
assessed a levy and tax lien upon the plaintiff for the ''Collection
of Income Tax at the Source ", IRC Chapter 24, section 3401. To produce
records which shows that the plaintiff was an "employee" under IRC
Chapter 24, section 3401(c), the date employment began, the date
employment ended, the agency or instrumentality (employer), and the
total amount of wages not exempted under 3401(a) of this chapter that
the agents used to determine that the tax assessed for each year was
the correct amount. See Title 5 Sect. 552a(g)(1 )(C).
NOTE: The definitions for IRC Chapter 24, sect. 3401 specifically
state
(a) the term "wages" means "all renumeration (other than fees paid
to a public official) for services performed by an employee for his
employer ..•.. "
(c) "employee" - includes an officer, employee, or elected official
of the United States, a State, or any political subdivision thereof,
or the District of Columbia, or any agency or instrumentality of any
one or more of the foregoing. The term "employee" also includes an
officer of a corporation.
(C) for this court to determine that the agency acted in a manner
that was intentional or willful and that the United States be liabile
to the plaintiff in an amount equal to the sum of(A) actual damages sustained by the plaintiff as a result of

04

the refusal or failure, but in no case shall a person entitled to
recovery receive less than the sum of $1 ,000; and

(B) the costs of the action together with reasonable attorney
fees as determined by the court. See Title 5 USC sect. 552a(g)(4).
Dated this

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~/Me

~Noll

Individual
Acknowledgement

West One Bank, Idaho, N .A.

Jf.EST~ -

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STATE OF

IDAH~/-

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COUNTY OF

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On this

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19~. before m e - - - - - - - - - - - - - - - -

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Idaho, personally appeareu_d

known or ide~tified to me (or proved to me on the oath of - - - - - - - - - - - - - - - - - - - > t o be the person._~__ __
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whose name
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at Coeur cl'Aleae, :Lr'l. • il3il 1 •1.

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NOTICE OF REVOCATION OF PO'\'lER
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Th~

undersigned, Clifford L. Noll and Susan J. Noll, hereby

revoke the power of our signatures upon all documents submitted
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to the Internal Revenue
date
signed

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1911

date~£)171

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By Power of Attorney

State of Idaho
County of Kootenai

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On this 10th day of July, 1991, beftre me, the undersigned,
a Notary Public for the State of Id~ho, personally appeared
Clifford L. Noll and Susan J. Noll fby Power of Attorney), known
or identified to me to be the persof \vhose name is subscribed
_
to the foregoing instrument and he

~as

executed the same.

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IN \HTNESS WIEREOF, I have hereunto I set my hand and seal the
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day and year in this certificate fi~st about written.
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App c ~ al Ri~hts
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You may file an appeal with tl 1e Com~issioner of Internal Revenue
within 35 days after (1) the el ate o f a determination to withhold
~

records or, {2) if some reco r~s are released at a later date, the
date the last records wer e r ele ased
The appeal must be in
writing, signed by you, and c n n tain / th.e following information.
vour name ~ nd ad~ress
·
description of tir e requested records
date of th (! requyst
date of th e l e ttl' r denying the request
Mail your appeal to:
Fr eedom of Infor . ~ation Appeal
Commission e r of i~ternal Revenue
Ben Frankl i n Stal1on
Post Offi ce Box ~29
Washington, D.C. ! 20044
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Jud1 c 1al Rev1ew

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If your request for records i s deni ~ d on appeal, or if you
receive no response within th e lega~ly permitted period, you may
petition the u.s. District Cou rt in l the district in which you
live, or where your principal place l of business is located, or
where the records are situate0 , or in the District Court for the
District of Columbia.
l

Your petition will be treated according to the Federal Rules of
Civil Procedure which apply tC> actibns against any agency of the
United States.
Service of p ro cess ppon the Internal Revenue
Service should be directed t o :
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Commission e r of ~ nternal Revenue
Attention:
CC:G~S
1111 Const i tutioh Avenue, N.W.
Washington , D.C. , 20224
In such a court case,. the bur d en is / on the Internal Revenu e
Service to justify withholdin g the r equested records.
The court
may assess against the United Statef reasonable attorney fees and
other litigation costs incurr e d by / he person who t~kes the case
t
to court and substantially pr e vails.
See Internal Revenue
Service Regulations 26 CFR 60 1. . 702 ~ or further details.

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DEPARTMENT OF THE /TREASURY
INTERNAL R E VENUE !S ERVICE
WASHING T ON,
2022.4

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OFFICE OF
CHIEF COUNSEL

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cq::o:7155-92
BlfT:Johnson .

Mr . . Clifford L. Noll
715 N. 13th st.
Coeur d'Alene, ID 83814

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Dear Mr. Noll:

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:
This is in response to your letter, dated November 29, 1991,
,_ in v:hich ~lOU ZOJ..!ght an a·dministrati'tl~ app9al tlnder the Freedom of
·,_( Information Act (FOIA) concerning yol;tr October 22, 1991, request
to the IRS in Boise, ID and San Francisco, CA.
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The FOIA does not require agencies to respond to
interrogatories. _It also does not require agencies to conduct
research to determine which resoluti6n, decision, or statute you
are seeking. Neither does the Act require an agency to respond
to statements which appear to be mor~ appropriately addressed in
a judicial proceeding.
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One of the FOIA's requirements is that requesters
sufficiently identify the records so~icited in order to locate
them. To the extent you are seeking_lrecords which establish the
authority of the Internal Revenue Service to assess, enforce, and
collect taxes, please be advised of the following.
The Sixteenth
Amendment to the Constitution authorized Congress to impose an
income tax.
Congress did so in the tnternal Revenue Code, which
may be found at Title 26 of the Unit~d States Code. The IRS
administers the Internal Revenue Code. The Code contains
information that may be responsive tt your request. While the
Code is available at many bookstores and public libraries
throughout the country, it is also available to you upon written
request to the district disclosure office that satisfies the
procedural requirements set forth in l 26 C.F.R. §601.702. The
cost for duplicating the entire Code Jis approximately $500.
If
you are not interested in obtaining the entire Code, you may
submit a request that identifies the ! specific sections, by
number, that you desire. Or you may ! submit a written request
that seeks to inspect . the Code at your local district office.
After inspecting the Code, you may i~entify the sections you wish
copied and, upon remittance of the appropriate copying fees, if
any, receive them. Alternatively, copies of the Internal Revenue
Code may be purchased in bookstores or read in public libraries.
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Finally, income tax filing requikements are supported by
statute, and implementing regulations!, which may be challenged
through the judicial system, but not ~he FOIA. There has been no
. denial of agency records to consider n appeal. Accordingly, we
are .closing our file in this matt~r: I
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SJ.ncere 1 y,

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R. RYAN
Special Assistant
( Di sclos1,1re ·Litigati on)
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GE~LD

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Qepartment ,;-~he Treasury

lnte'fn~l Revenue Servicr
Director
Internal Revenue
Service Center

80~-629-1754
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Southwest Region

NOT TOLL FREE

~- 0 Box 9941, Ogden, Utah 84409

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De f ember 20, 1991

Clifford L. Noll
715 N. 13th St.
Coeur d'Alene, ID

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Yo~r request dated:
No~ember 4, 1991
Co · trol number:
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\v·9 · 3121
Pe.son to contact:
Ja r Hammer
cohtact telephone number:
so t -629-1754

8 3 8 .l .J

Dear Mr. Noll:

/

·· We are sorry, but we must ask (or ad6itional time to locate and
consider releasing the Interna l Reve~ue Service records to which
you have requested access. W will ~ ake every effort to respond
e
within 60 days from the date o f thi~ letter.
.
If you agree to this extension of t J me, no reply to this letter
is necessary.
You will still have dh~ right to file an appeal if
we subsequently deny your requ e st. /
We hope you will agree to a vol unta~/i y extension of time.
If yo u
do not agree, you have the right to Consider this letter as a
denial and, if you wish, immediatel~ file an appeal. The
information on the enclosure explairls your appeal rights.
If you
have any questions or need informatlon about the status of your
request, please contact the pers on ~hose name and telephone
number are shown above.
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Thank you for your cooperation.

Sl.ncerely,
,

. II..~:.'-J · /'f";{ -J?Vf'JtA.. \ __. /'
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J~~l Hammer
D ~ sclosure Offi ce r

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Enclosure

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Li~n Recorded

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INTERNAL REVENUE SERVICE
FEDERAL TAX LIEN FACSIMILE DOCUMENT
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Repording Number

DATA
07/24/89
338226

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02:39aJ

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NOTICE of FEDERAL TAX LIEN

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----~-----------------------------· ------+--- ~
District: Boise, ID
I I~ Serial Number: 828902485

--------------------::::-::::-:::-::::-~::::r::-::::::::::-::::---------------Internal Revenue Regula't!ion 301.6323 (f) -1.
.
I

--------------------------------------------L---------------------------------1

Name of Taxpayer :
-CLIFFORD L NOLL

.

I
--------------------------------------------r---------------------------------Residence :
I
PO BOX 198
PINEHURST, ID

I

83850

I

----~---------------------------------------~----------------------------------

-With respect to each assessment below, unlbss notice of lien
·. is ref iled by the date in column (e) , this hot ice shall constitute
the ~ertificate of release of lien as defihed in IRC 6325(a).

1
1
1
1
-~-----+----------+-------------+-----------~+-----------------+---------------

-;~;;-- -+ --p;;i~d--+ --i~-;~;;--+ --~;;;;;;d-r+,-;;!ii;-~;;dll~;-+ -~~~;id-~;1;~;;
(a)

.

(b)

0
1040
12/31/76
. 1040: 12/31/77
104o· 12/31/78
' 1040 . 12/31/79
1o4o'
12/31/80
:1040
12/31/81
1040: 12/31/82
1040
12/31/83
1040
12/31/84

(c)

203-36-9997
203-36-9997
203-36-9997
203-36-9997
203-36-9997
203-36-9997
203-36-9997
203-36-9997
203-36-9997

!

11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88
11/10/88

(e)

i

(d)

12/10/94
12/10/94
12/10/94
12/10/94
12/10/94
12/10/94
12/10/94
12/10/94
12/10/94

!
1

!
1

I

l
l
i
i

(f)

18002.06
8974.83
16764.91
24417.59
s1o2. 41
11588.14
11256.06
10833.68
18977.12

i

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I
I

I

I

-------------------------------------------- r --------------------~-------------

Filed at:

COUNTY RECORDER

I

------------~;~~;~;~--=~--~=~~: _____________l______ ~ _____ ::~:~---~----~:~:~~~::

This notice was prepared and executed at Boike, ID
I
on this, the 17th day of July, 1989.
!

--------~-----------------------------------r---------------------------------- 1

Authorizing Official:
BETTY YOUNG [phone]

Title:

I

Revenue Officer

.

--------------------------------------------~---------------------------------1

I
'

13

'
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/

,.'·

-

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·

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.

-

0
COUl

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RECORDING DATA

----------------------------------------+--T Recorded
----------------------------------INTERNAL REVENUE SERVICE
Lfen
07/24/89 - 02:39am
r

FA~SIMILE

FEDERAL TAX LIEN

~OTICE

DOCUMENT

RTcording Number

338227

I

of FEDERAL TAX LIEN

/

----------------------------------------+--T Serial Number: 828902487
----------------------------------District: Boise, ID
I I~S
----------------------------~-------------- r ----------------------------------This Lien Has Been Filed in Accordance with
Internal Revenue Regulation 301.6323(f)-1.
I

-------------------------------------------------------------------------------

Name o.f Taxpayer
SUSAN V NOLL

-------------------------------------------~-----------------------------------

Residence :
PO BOX 198
PINEHURST, ID

J
!

83850

~

-------------------------------------------~-----------------------------------

With respect to each assessment below, unless notice of lien
is refiled by the date in column{e), this i notice shall constitute
the:' certificate of release of lien as def~ned in IRC 6325 (a).

1

-------+----------+-------------+----------~-+-----------------+---------------

Form
· (a)

I

Period
· · (b)

I

I

I

I

ID Number
Assessed /!
Refile Deadline
Unpaid Balance
{c)
{d)
.
(e)
(f)
-------+----------+-------------+----------r-+-----------------+~-------------1040
12/31/76
160-42-8660*
11/10/88 !
12/10/94
13295.36
1040
12/31/77
160-42-8660*
11/10/88 1
12/10/94
4307.63
1040
12/31{78
160-42-8660*
11/10/88
12/10/94
11514.12
1040
12/31/79
160-42-8660*
11/10/88
12/10/94
17915.77
1040
12/31/80
160-42-8660*
11/10/88
12/10/94
1513.75
.1040
12/31/81
160-42-8660*
11/10/88
12/10/94
2427.13
1040
12/31/82
160-42-8660*
11/10/88
12/10/94
2722.81
1040
12/31/(3
160-42-8660*
11/10/88
12/10/94
2740.44
1040
12/31/84
160-42-8660*
11/10/88
12/10/94
5144.80

-----~-------------------------------------r----------------------------------COUNTY RECORDER
!

Filed at:

SHOSHONE
Total
$
61581. 8 J
Wallace, ID 83873
;hi;-~~ti~;-~;;-~;;~;;;d-;~d-;;;~~t;d-;t-~~~;;~-~~---~-----------------------~on .this, the 17th day of July, 1989.
1
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1

-------------------------------------------~ ----------------------------------·
Authorizing Official:
Tttle:
.

------~:~-:~::_~:~~~~~~=~~~~

___________j________:::::~:-~~~~~::_________~__j
14

( "'-'

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF IDAHO
CLIFFORD L. NOLL and SUSAN J. NOLL
husband and wife,

) . : ..

plaintiff,

vs.

CIVIL NO.

INTERNAL REVENUE SERVICE,

--------

ORDER

United States Dept. of the Treasury
defendant,

IT IS HEREBY ORDERED, in the above captioned action, that the Internal
Revenue Service must produce records to this court for judicial
review, within 30 days, which;
(a) prove that they have jurisdiction over the plaintiff, stating
specifically the Title, Chapter, section, and relevent statutes.
(b) produce records which they used to know that the plaintiff was
an "employee" under IRC Chapter 24, sect. 3401, including the date
employment began, the date employment ended, the agency or
instrumentality (employer) under their jurisdiction, and the total
amount of wages not exempted under 3401 (a) of this chapter for the
years 1976, 1977, 1978, 1979, 1980, 1981, 1982, 1983, 1984, and 1988.
(c) produce records which shows the exact amounts of money collected
by the agency, for each of the years aforesaid, from the plaintiff
to show the accuracy, relevence, timeliness, and completeness as
is necessary to assure fairness.
Dated this

day of - - - - - - - ' 1993

U.S. DISTRICT JUDGE

15

,.,__
.
..,-

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- -..-:-..:- _ -:._ ...
_

0

0

U.S. DISfRICT COURT

By Sunny Trumbull
on Jul 23, 2015 3:59 pm

DISTRICT OF IDAH9,
Filed at
~CLJt.7 M
IN THE UNITED STATES DISTRICT COURT
OCT~~ 1994
FOR THE DISTRICT OF IDAHO
CLIFFORD L. NOLL, et ux.,

CLERK, U.S. DISTRICT COURT
By
!J:: Deputy

d

)
)

Plaintiffs,

) ·

CIVIL NO. 93-0100-N-HLR

)

v.

..

)
)

INTERNAL REVENUE SERVICE, United
)
states Department of the Treasury, )
)

Defendant.
)
------~--~~----------~~--~->

ORDER ADOPTING REPORT
AND RECOMMENDATION AND
AND DISMISSING ACTION

On September 14, 1994, United Stat. s Magistrate Judge Larry
e
M. Boyle filed a Report and Recommendation in the above-entitled
proceeding and recommended: (1) . that plaintiffs' motion to
.
'

proceed be denied; and (2) -. that 'the United states' Motion to
Dismiss Plaintiffs' Complaint · be
.

,gran~ed.
.

~·

Pursuant to 28 u.s.c.

636(b) (1), the parties had ten days

§

in which to file written: objections to the magistrate's recommendation.

-T.o date·, no objection has been filed.

This court may,

therefore, accept, reject 'or modify, in whole or in part, the
findings and recommendations made by the magistrate.
§

28 u.s.c.

636(b) (1).
Having fully reviewed the record herein, and finding the ·

magistrate judge's;- recommenda.tions' to be· sound, the court shall
-~

' ..,

.~.

:->.:-·

hereby incorporate by reference the Report and Recommendation
filed on Septenwer 1:4 , 1994, accept such in its entirety~ and
..,; .

r,•

•

·w'

~ '-

·-

adopt as its own the findings made- by Magistrate Judge Boyle.

16

ORDER ADOPTING REPORT & RECOMMENDATION, p.l
-

tyO

~

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~ -~~:·v ,/\·~·;,_

.._)

0

Based upon the foregoing and the court being fully advised
in the premises,
IT IS HEREBY ORDERED that the Report and Recommendation
filed September ·1 4, 1Q94, should be 1 and . is hereby, incorporated
by reference and ADOPTED in its entirety •.
IT IS FURTHER ORDERED that the United States' Motion to
Dismiss Plaintiffs' Complaint should be, and is hereby, GRANTED.
DATED this

/2~ da~ of October, 1994.

r

..

17
ORDER ADOPTING REPORT &· RECOMMENDATION 1 · . 2
p