12(b)(6) of the Federal Rules of Civil Procedure. Chief District Judge Marcia S. Krieger granted the motion with leave to file an amended complaint to cure various pleading deficiencies, including the failure to sufficiently allege plaintiffs had fully paid or overpaid their taxes for any of the tax years at issue and the failure to identify when returns were actually filed or when assessments were made.
Plaintiffs filed a verified amended complaint, setting forth a detailed summary of their income tax liabilities, as determined by the Tax Court, for all the tax years in question except 2006,[1] and their payments, which were made through IRS levies or by Ms. Hook, under protest, pursuant to Bankruptcy Court orders or plans. Their summary was qualified by a statement that they did "not concede that they owe[d] either the original tax liabilities or the Additions to Tax for the years 1992-1996 and 2001-2005" on the ground that "the opinions and judgments of the Tax Court for [those] years were null and void ab initio because of constitutional and statutory due process violations." Aplt. App. at 36 n.1. Hence, in addition to the relief they requested in their original complaint, Plaintiffs sought
a declaration that the orders, opinions and judgments of the United States Tax Court, the United States Bankruptcy Court for the District of Colorado, and the United States Court of Federal Claims were null and void ab initio because of numerous violations of Smith’s and Hook’s constitutional and statutory rights to due process of law[.]
- ↑ Apparently, plaintiffs did not take issue with the amount of their 2006 tax liability, but they claimed it had already been paid due to prior, alleged overpayments.
3
