Ryan K. Jones, et ux. v. United States

The Internal Revenue Code of 1986, as amended ("IRC") grants the Internal Revenue Service ("IRS") collection powers for the income, and other, taxes vastly in excess of powers available to ordinary creditors. The IRS has been so empowered by two different sources of law, both of which arise exclusively from this Court’s rulings: (1) beginning with United States v. Thompson, 98 U.S. 486 (1878), this Court has been ruling that the IRS succeeded to the absolute, functionally-unlimited powers to collect taxes of the King of England, powers precluding all defenses otherwise available to debtors against creditors AND (2) federal courts have been applying this Court’s jurisprudence arising out of its interpretation – as shown in United States v. Carolene Products, 304 U.S. 144 (1938), Wickard v. Filburn, 317 U.S. 111 (1942) etc. – of the Interstate Commerce clause of the Constitution’s Article I § 8 as authority granting the IRS discretionary power over all questions in administering the tax laws against citizens if it claims to have any purported "rational basis" for any of its decisions. The questions presented are: 1. Whether this Court should overrule United States v. Thompson, and all of the cases which followed it, which relied on its declaration of inherent (unstated in the Constitution), absolute, functionallyunlimited sovereign tax-collection power in the central, federal government vis-à-vis U.S. citizens,