James R. Hefflin, et ux. v. Commissioner of Internal Revenue

Can a federal agency, the respondent commit fraud upon the court, and deny citizens their rights to due process under the law. The petitioners allege that the respondent agency in the instant matter has committed unchecked systematic fraud upon the U.S. Tax Court and the U.S. Court of Appeals for the Ninth Circuit. Can respondent place a federal tax lien without cause on citizens that are engaged in the administrative appeals process and against the agency's own regulations and guidance.