 |
|
|
|
|
|
|
|
|
|
|
|
|
 |
|
|||||||||||
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
 |
|
 |
 |
 |
 |
 |
 |
|
||||||
 |
 |
 |
 |
 |
 |
|
||||||
 |
 |
 |
 |
 |
 |
|
||||||
IN THE UNITED STATES DISTRICT COURT
FOR THE NORTHERN DISTRICT OF FLORIDA
| Ward Dean, M.D. | ) |
|
) |
Case No: 3: 02 MC9/RV |
|
|
) |
|
| v. | ) |
|
) |
||
| United States of America | ) |
|
) |
||
|
) |
MOTION FOR SANCTIONS
COMES NOW Petitioner, Ward Dean, to move this Court to order sanctions against the Respondent, in particular, IRS Special Agent Tanya Burgess, pursuant to Federal Rules of Civil Procedure Rule 11. As cause for this motion, Petitioner states the following:
1. 26 USC §7609 (d) Restriction on Examination
of records states:
No examination of any records required to be produced under a summons
as to which notice is required under subsection (a) may be made:
(1) before the close of the 23rd day after the day notice with respect
to the summons is given in the manner provided in subsection (a)(2).
2. Special Agent Burgess issued a summons under Code Section 7602 to Mr. Dillon Vickery on 16 October, 2002 (Exhibit A).
3. Subject Summons required Mr. Vickery to appear on 28 October, 2002, 12 days after issuance of the summons. This is in violation of the Code Section 7609(d)(1) (supra) requirement for 23 days.
4. Respondent violated Petitioner’s rights to both due process and equal protection of the law by violating the provisions of 26 USC §7609(d)(a)(1).
5. Petitioner is entitled to Notice of the issuance of the summons pursuant to 26 USC Section 7609(a).
6. Special Agent Burgess failed to Notice Petitioner of the issuance of the summons, in violation of Section 7609(a).
7. Petitioner timely filed a Petition to Quash the third party summons, pursuant to Code Section 7609(b).
8. Before this Honorable Court had time to rule on the Petition on 29 October, 2002, Mr. Vickery had already appeared by order of Special Agent Burgess, in violation of Petitioner's right to a 23 day period to obtain Due Process.
9. Mr. Vickery has again been orally summoned to appear before Special Agent Burgess on 1 November, 2002. This again is in violation of Code Section 7609(d)(1).
10. Special Agent Burgess disregards the law with impunity and continues to deny Petitioner Due Process of law by circumventing his right to appeal to this Honorable Court.
11. Special Agent Burgess’ failure to allow Petitioner’s Motion to Quash to be heard and ruled upon by this Court has denied Petitioner Due Process and Equal Protection of the Laws.
CONCLUSION
For the above cited reasons, Petitioner respectfully requests this Court to enter a finding that Petitioner has been deprived of Due Process and Equal Protection of the law by Special Agent Burgess through her deliberate actions to circumvent Petitioner’s right to judicial review of his Petition to Quash Summons, and recommend the appropriate agency action of dismissal of Agent Burgess for wanton disregard for the rights of a taxpayer.
Respectfully Submitted,
________________________
Ward Dean, M.D./Pro Se
CERTIFICATE OF SERVICE
I certify that on this _31____ day of _October_ , 2002, I sent via certified mail postage pre-paid or personally delivered a copy of the above styled Motion to:
Tanya Burgess
Special Agent, IRS
880 N. Reus Street, Suite 101
Pensacola, Florida 32501
J.D. Atchison, Esq.
Asst. U.S. Attorney
Northern District of Florida
21 East Garden Street, Ste 400
Pensacola, Florida 32501-5603
Attorney General of the United States
Department of Justice
Washington, D.C. 20530
Secretary of the Treasury
3330 Main Treasury Building
1500 Pennsylvania Avenue, N.W.
Washington, D.C. 20220
Dillon Vickery
646 Linden Road
Pensacola, Florida 32503
Ward Dean, M.D., Pro Se
 |
 |
 |
 |
 |
 |