Legal Opinion

United States v. Williamson

Court of Appeals for the Tenth Circuit

Decided March 17, 2014No. 13-2023PublishedCited by 16 opinions

1Opinion of the Court

HARTZ, Circuit Judge.

Defendant John S. Williamson has been protesting taxes for 30 years. In May 2008 the Internal Revenue Service (IRS) levied his wife’s wages to collect his back taxes. The IRS sent a notice of the levy, which Defendant returned, writing across the document: “Refused for cause. Return to sender, unverified bill.” R., Vol. 3 pt. 2 at 169. He enclosed his affidavit explaining why he did not need to pay income taxes. Subsequent notices of the levy were also returned.

In June 2008, Defendant sent an invoice for $909,067,650.00 to two IRS agents who had worked on the matter. The…

2Cases cited16 opinions

  1. Cheek v. United StatesSupreme Court of the United States · 1991
  2. Bronson v. SwensenCourt of Appeals for the Tenth Circuit · 2007
  3. Patrick R. McDonald and James P. Rode v. Kinder-Morgan, Inc., Formerly Known as Kn Energy, Inc.Court of Appeals for the Tenth Circuit · 2002
  4. United States v. Ruiz-GeaCourt of Appeals for the Tenth Circuit · 2003
  5. United States v. BedfordCourt of Appeals for the Tenth Circuit · 2008

11 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. United States v. BarrettCourt of Appeals for the Tenth Circuit · 2015
  2. BancInsure, Inc. v. Federal Deposit InsuranceCourt of Appeals for the Tenth Circuit · 2015
  3. Lenox MacLaren Surgical Corp. v. Medtronic, Inc.Court of Appeals for the Tenth Circuit · 2014
  4. United States v. SorensenCourt of Appeals for the Tenth Circuit · 2015
  5. In re Way to Grow, Inc.United States Bankruptcy Court, D. Colorado · 2018

11 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API