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Fealy v. Department of Treasury

United States District Court, D. Nevada

January 18, 2017

Cheryl Fealy, Plaintiff
v.
Department of the Treasury and Internal Revenue Service, et. al., Defendants

          ORDER DENYING PLAINTIFF'S MOTIONS [ECF Nos. 18, 19, 24]

          Jennifer A . Dorsey, United States District Judge

         The Internal Revenue Service garnished plaintiff Cheryl Fealy's social security checks because she didn't pay her taxes. Feely brought this action to stop the garnishment on the basis that-because she is not a federal employee-she is immune from having to pay taxes. In a prior order, I dismissed Fealy's complaint with prejudice because she both failed to exhaust her administrative remedies and, even if she had not, her allegations did not give rise to a plausible claim.[1] Since that order, Fealy continues to zealously advocate on her own behalf-filing three motions asking that I set aside my prior decision.

         A motion to reconsider must set forth “some valid reason why the court should reconsider its prior decision” by presenting “facts or law of a strongly convincing nature.”[2] Reconsideration is appropriate if the court “is presented with newly discovered evidence, (2) committed clear error or the initial decision was manifestly unjust, or (3) if there is an intervening change in controlling law.”[3]“A motion for reconsideration is not an avenue to re-litigate the same issues and arguments upon which the court has already ruled.”[4]

         I am sympathetic to the challenges that Fealy faces in representing herself, but her latest motions rehash the same arguments that she made before.[5] She contends that she exhausted her administrative remedies because she made “efforts . . . to resolve the issue” with the IRS.[6] To be clear: I do not doubt that she made some effort to resolve this case with the IRS. But as I explained before, that is not legally enough. To exhaust an agency's administrative remedies, a party must not merely make some effort to resolve the issue-she must follow that agency's procedures in doing so.[7] The IRS's procedures are laid out in 26 C.F.R. § 301.7433. Fealy has never alleged facts showing that she properly complied with these requirements and thus properly exhausted her remedies with the agency.[8] Navigating an agency's administrative process can be daunting, but that does not excuse Fealy's failure to comply with the IRS's requirements.

         But even if Fealy had exhausted her remedies, I still must dismiss her case (and thus deny her newest round of motions). Above all, Fealy's claims are predicated on the theory that only employees of “Government regulated Compan[ies]” can be taxed.[9] But she provides no cases or statutes supporting her theory, and that is because there are none. Indeed, courts have sanctioned plaintiffs with heavy monetary fines for maintaining frivolous arguments that they are immune from taxes.[10]

         Conclusion

         Accordingly, IT IS HEREBY ORDERED, ADJUDGED, AND DECREED that Fealy's motions for reconsideration, to set aside, and for preliminary injunction [ECF Nos. 18, 19, 24] are DENIED.

         Fealy is cautioned that any motions asking for further relief in this case will be summarily denied.

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Notes:

[1] I find this motion suitable for disposition without oral argument. Nev. L.R. 78-1.

[2] Frasure v. United States, 256 F.Supp.2d 1180, 1183 (D. Nev. 2003).

[3] Sch. Dist. No. 1J v. Acands, Inc., 5 F.3d 1244, 1263 (9th Cir. 1993).

[4] Brown v. Kinross Gold, U.S.A., 378 F.Supp.2d 1280, 1288 (D. Nev. ...


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