LaRUE v. U.S.

No. 96-3270.

959 F.Supp. 957 (1997)

Clyde W. LARUE, Mark Hilvety, Beverly Hilvety, Brian L. Hilvety, Tammy A. Hilvety, Thomas L. Magro, Vicky Magro, Debra L. Larue, Dale T. Hedberg, Patricia A. Hedberg, Neil Hilvety, Ruth B. Hilvety, Jeffrey S. Thorpe, Ronald E. Ekiss, Delmar Volentine, Lori Damhorst, Mark Damhorst, Debra I. Damhorst, Andrew J. Hortenstine, Pamela S. Hortenstine, John F. Koester, Marcella K. Koester, Rich McAdams, Russell W. Corrigan, Kimberly S. Corrigan, Jeffrey Gibbs, Kimberly Kelly, David Gibbs, and Jeff White, Plaintiffs, v. UNITED STATES, United States of America, its Collectors of Internal Revenue Tax; John Wendorff, Former District Director; John Wendorff, individually; Robert W. Brock, District Director; Robert W. Brock, Individually; Robert D. Kreige, Former Chief, Special Procedures Function; Robert D. Kreige, Individually; Jim Daniel, Chief Special Procedures Function; Jim Daniel, Individually; Daniel L. Black, Former District Director; Daniel L. Black, Individually; H.A. Williamson, Revenue Officer; H.A. Williamson, Individually; Sam Randazzo, Revenue Officer, Sam Randazzo, Individually; John Ford, Group Manger; John Ford, Individually; V.A. Boeckman, Revenue Officer; V.A. Boeckman, Individually; Georgia L. House, Revenue Officer; Georgia L. House, Individually; Valerie Zeisset, Revenue Officer; Valerie Zeisset, Individually; Ralph B. Logan, Revenue Officer; Ralph B. Logan, Individually; J.D. Nolan, Revenue Officer; J.D. Nolan, Individually; Kathryn L. Jeffers, Special Agent; Kathryn L. Jeffers, Individually; Patrick Calhoun, Special Agent; Patrick Calhoun, Individually; Sue Roderick, Special Agent; Sue Roderick, Individually; Bernard J. Coleman, Special Agent; Bernard J. Coleman, Individually; Larry Wirt, Special Agent; Larry Wirt, Individually; Robert Jacobs, Special Agent; Robert Jacobs, Individually; Bill McCormick, Special Agent; Bill McCormick, Individually; H. Matson, Special Agent; H. Matson, Individually; Gary Brown, Revenue Officer; Gary Brown, Individually; and any other John Does to be named, Defendants.

United States District Court, C.D. Illinois, Springfield Division.

January 14, 1997.


Attorney(s) appearing for the Case

Clyde LaRue, Springfield, IL, Pro Se.

Mark Hilvety, Macon, IL, Pro Se.

Beverly Hilvety, Macon, IL, Pro Se.

Brian L. Hilvety, Moweaqua, IL, Pro Se.

Tammy A. Hilvety, Moweaqua, IL, Pro Se.

Thomas Magro, Springfield, IL, Pro Se.

Vicky Magro, Springfield, IL, Pro Se.

Debra L. LaRue, Springfield, IL, Pro Se.

Dale T. Hedberg, Breese, IL, Pro Se.

Patricia A. Hedberg, Breese, IL, Pro Se.

Neil Hilvety, Macon, IL, Pro Se.

Ruth Hilvety, Macon, IL, Pro Se.

Jeffrey S. Thorpe, Springfield, IL, Pro Se.

Ronald E. Ekiss, Decatur, IL, Pro Se.

Delmar Volentine, Sorento, IL, Pro Se.

Lori Damhorst, Quincy, IL, Pro Se.

Mark Damhorst, Quincy, IL, Pro Se.

Debra I. Damhorst, Quincy, IL, Pro Se.

Andrew J. Hortenstine, Windsor, IL, Pro Se.

Pamela S. Hortenstine, Windsor, IL, Pro Se.

John F. Koester, Effingham, IL, Pro Se.

Marcella K. Koester, Effingham, IL, Pro Se.

Rich McAdams, Rochester, IL, Pro Se.

Russell W. Corrigan, Sutter, IL, Pro Se.

Kimberly S. Corrigan, Sutter, IL, Pro Se.

Jeffery T. Gibbs, Modesto, IL, Pro Se.

Kimberly M. Kelly, Modesto, IL, Pro Se.

David Gibbs, Modesto, IL, Pro Se.

Jeffery H. White, Franklin, IL, Pro Se.

Gerald H. Parshall, Jr., U.S. Dept. of Justice, Tax Div., Washington, DC, for United States of America.


RICHARD MILLS, District Judge:

ORDER

This cause is before the Court on Defendants' Motion to Dismiss.

On November 29, 1996, the United States, acting on behalf of the Defendants, filed a motion to dismiss this case for failure to state a claim upon which relief may be granted. Plaintiffs have filed no response to that motion.

As the Court noted in an earlier order, this is the second tax protest lawsuit Clyde W. LaRue and his colleagues...

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