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Keith Henson versus the IRS
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TimelineDecember 31, 1998: Keith Henson files suit against the IRS, arguing, among other things, that he "has standing as a Federal taxpayer to bring this suit under Flast v. Cohen through the establishment clause of the Constitution" May 24, 1999: The IRS having fallen into default by failing to reply to the suit after being duly served, Henson files a motion for a default judgment. The same day, the IRS mails its reply to the court. May 28, 1999: Henson issues a press release concerning the suit. June 28, 1999: Henson files a reply to the IRS notice of motion to dismiss. July 1999: The IRS files a reply to Henson's reply. August 16, 1999: The District Court rules against Henson on the basis that he lacks standing as a federal taxpayer under the rules set out in Flast v. Cohen. January 11, 2000: Henson files an appeal to the 9th Circuit. March 2000: The IRS replies. September 25, 2000: The 9th Circuit upholds the lower court ruling in this unpublished opinion, stating that Henson has no standing under Flast. October 5, 2000: Henson appeals to the 9th for en banc review (review by the entire 9th Circuit rather than by a panel of three judges). January 29, 2002: The 9th Circuit hands down a decision in Sklar v. IRS suggesting a lawsuit against the IRS, using reasoning parallel to that used by Henson in 2000. For the most recent news on this unusual reversal, see Jeff Jacobsen's site, http://www.irschosenpeople.org. |