Hempfling
United States v. Hempfling
Opinion
Opinion
Wanger, J.
MEMORANDUM DECISION AND ORDER DENYING DEFENDANT’S MOTIONS TO DISMISS (DOC. 43) AND TO STRIKE (DOC. 44) AND SETTING SCHEDULING CONFERENCE
I. INTRODUCTION
Plaintiff, the United States of America, brings this civil action to permanently enjoin Defendant Steven Hemp-fling, d/b/a the Free Enterprise Society (“Defendant” or “Hempfling”), from engaging in conduct allegedly in violation of the internal revenue laws. (See Compl., Doc. 39.) Defendant moves to dismiss Plaintiffs claims on the grounds that (i) the complaint does not allege fraudulent conduct with sufficient specificity; (ii) adjudication of the government’s claims would require analysis of an issue that is non-justiciable; (iii) the claims impose an impermissible conclusive presumption against Hempfling, and (iv) the conduct is protected by the First Amendment. (Doc. 43.) Defendant also moves to strike certain portions of the complaint that make reference to the Declaration of Barbara Cantrell because that declaration is not attached to the amended complaint. (Doc. 44.)
II. PROCEDURAL HISTORY
On May 2, 2005, the Government filed a complaint against Defendant pursuant to 26 U.S.C. § 7402 (a) and § 7408, seeking to…