United States Ninth Circuit

In an action brought by an individual who held religious beliefs against having or using an SSN or being involved in the social security system, seeking an exemption from self-employment social security taxes pursuant to 26 U.S.C. section 1402(g) and raising constitutional claims, Rule 12(b)(6) dismissal of the complaint is vacated in part and remanded where the Anti-Injunction Act applied, and the district court lacked jurisdiction over plaintiff's statutory and constitutional section 1402(g) claims. On the remaining claims, the dismissal is affirmed as the complaint failed to state a claim as it did not specify the particular statutes and regulations requiring use of an SSN that were objected to, but instead sought a general declaration that plaintiff and his son were entitled to never use an SSN and that "various treasury regulations" were unconstitutional.

Appellate Information

• Argued 03/08/2007
• Decided 05/07/2007
• Published 05/07/2007

Judges

• MICHAEL DALY HAWKINS, Circuit Judge:, Before:  HAWKINS, SIDNEY R. THOMAS, and RICHARD R. CLIFTON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Joel F. Hansen (briefed and argued), Hansen & Hansen, LLC, Las Vegas, NV, for the plaintiffs-appellants.


• For Appellees:
  
• Joan I. Oppenheimer (argued) and Laurie Snyder (briefed), U.S. Department of Justice, Tax Division, Washington, D.C., for the defendants-appellees.