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Reason
Reason
Eugene Volokh

Plaintiff Alleges Tax Code "Establishes a Religion of 'Taxism' and a 'Systematic Theology of THEIRS'"

From Wednesday's decision by Judge Audrey Fleissig (E.D. Mo.) in Hinds v. Trump:

Self-represented Plaintiff Terry Lee Hinds filed a complaint in this matter titled "Petition For [Judicial] Review, Judgment or Decree and for all Writs Necessary or Appropriate to this Case as well Issue Writs Agreeable to Usages & Principles of Law." The complaint comprises 249 pages and 1,226 paragraphs, and it is substantially similar to a lawsuit he previously filed, which this Court dismissed in 2017. In this lawsuit, like the last one, Plaintiff generally alleges that the Internal Revenue Code (the "Code") establishes a religion and, as such, violates the First Amendment's Establishment and Free Exercise Clauses….

In his current complaint, Plaintiff reiterates many of the same allegations raised in Hinds I. Specifically, he alleges that the Code establishes a religion of "taxism" and a "Systematic Theology of THEIRS," and that Internal Revenue System ("IRS") functions such as auditing, issuing refunds, and approving credits all create a religious relationship between the taxpayer and the government. Plaintiff believes that these facts demonstrate Defendants acting in their official capacities violated Plaintiff's religious freedom rights under the First Amendment….

The court unsurprisingly rejected the claim, mostly on sovereign immunity grounds and statutory grounds, but it also noted:

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