Urias

ORDER GRANTING DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT

Defendants in the above-captioned matter have submitted a motion for summary judgment. Plaintiff opposes the motion. Having considered the papers submitted by both parties, the court grants defendants’ motion for summary judgment.

BACKGROUND

Plaintiff Richard Urias is a tax protestor; he has consistently refused to pay federal income tax and to comply with federal tax law. Because plaintiff failed to file and to pay his federal income tax, the Internal Revenue Service (IRS) instituted an action to garnish plaintiffs wages. The IRS also seized plaintiffs residence, which it sold at public auction on December 7, 1993.

A. Plaintiff’s Previous Action in Federal Court

In a previous federal action, Urias v. Quiroz, et. al, CV-94-861-K, plaintiff sued the same defendants who are named in this current action: the Internal Revenue Service (IRS) agents Ralph Quiroz, Angel Aviles, Richard Williamson and IRS District Director Jesse A. Cota. Plaintiff also sued Van Hartley, general manager of plaintiffs former employer, Charles Myers Industrial Trucks dba Southwest Yale Material Handling Company, and Wesley Wolfe, president of the…