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Robert N. Taylor, III v. United States

Paid petition · United States Court of Appeals for the Third Circuit, No. 18-2607 · judgment December 7, 2018


Certiorari denied · June 10, 2019
Pre-decision estimate: 0% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Question presented

This is a First Amendment matter. I have not personally read the entire Internal Revenue Code (statutes, codes, regulations, and manuals, and court cases), and result, I don't claim to completely understand this code. I cannot put my faith in, or completely trust IRS publication, or the IRS itself which is unaccountable to me. I have attempted to consult with private attorneys to get a written legal opinion regarding alleged tax liability, for both myself and the organizations that I am involved with, to no avail. Thus, these sources cannot be relied upon to aid me in fulfilling my purported legal responsibilities. Therefore, I have no choice but to rely on my good faith understanding of the law regarding my tax responsibility. This Court often has emphasized the importance of siding with the citizen regarding the imposition of taxes. "In case of doubt they are construed most strongly against the government and in favor of the citizen." Gould v. Gould, 245 U.S. 151. Thus, the specific question presented is: Whether a citizen who is standing upon his constitutionally protected rights can be compelled, against his good faith understanding of his liability under the law, into a waiver of his constitutional rights, or be forced to pay a tax that he does not owe? "Waiver of constitutional rights not only must be voluntary but must be knowing, intelligent acts done with sufficient awareness of the relevant circumstances and likely consequences." Brady v. United States, 397 U.S. 742 (1970).

Counsel of record

For petitioner
Robert N. Taylor III

For respondent
Noel John Francisco
Jones Day

Case

Conference history
Distributed for 1 conference

Proceedings

  1. Jun 10 2019
    Petition DENIED.
  2. May 21 2019
    DISTRIBUTED for Conference of 6/6/2019.
  3. May 14 2019
    Waiver of right of respondent United States to respond filed.
  4. May 06 2019
    Petition for a writ of certiorari filed. (Response due June 7, 2019)