Escofil v. Commissioner

OPINION

LUONGO, District Judge.

Plaintiff Noel Tancred Escofil instituted this action to challenge the constitutionality of certain taxing provisions of the Social Security Act. 1 Before the court is a motion by defendant Commissioner of Internal Revenue to dismiss pursuant to Rule 12(b), F.R.Civ.P., for lack of jurisdiction and failure to state a claim on which relief can be granted.

Escofil’s pro se initial pleading in this case consisted of the following:

“The Social Security Act is unconstitutional in that it prohibits me to freely exercise my religion in regards to Matt. 6:34.

“And those tax…