Linchpins of Liberty, et al v. USA, et al
| Linchpins of Liberty, Patriots Educating Concerned Americans Now, Greenwich Tea Party Patriots of South Jersey, Inc., Greater Phoenix Tea Party Patriots, Unite In Action, Inc., Allen Area Patriots, Laurens County Tea Party, North East Tarrant Tea Party, Inc, Myrtle Beach Tea Party, Inc, Albuquerque Tea Party, Inc., Colorado 9/12 Project, San Antonio Tea Party, Inc., Wetumpka Tea Party, Inc., OKC Pia Association, Richmond Tea Party, Hawaii Tea Party, agent of Maui Tea Party, Shelby County Liberty Group, Manassas Tea Party, Honolulu Tea Party, Waco Tea Party, Kentucky 9/12 Project, Inc., San Fernando Valley Patriots, Inc, Portage County Tea Party, Inc, Chattanooga Tea Party, American Patriots Against Government Excess, All Plaintiffs, First State Patriots, Inc., Arlington Tea Party, Inc., Tri-cities Tea Party, Amen, Common Sense Campaign Corp., Liberty Township Tea Party, Inc., Mid-south Tea Party, Acadiana Patriots, First Coast Tea Party, Inc., Rochester Tea Party Patriots, East Jersey Tea Party, Shenandoah Valley Tea Party Patriots, Mississippi Tea Party, Inc., Oregon Capitol Watch Foundation, Protecting American Values, Inc. and Roane County Tea Party |
| United States of America, Internal Revenue Service, Jacob J. Lew, in his official capacity as Secretary of the United States Department of the Treasury, Steven L. Miller, in his individual capacity as former Deputy Commissioner, Services & Enforcement, and Acting Commissioner, Internal Revenue Service, Lois Lerner, in her official and individual capacities as Director, Exempt Organizations Division, Internal Revenue Service, Holly Paz, in her official and individual capacities, as former Acting Manager, EO Technical Unit, former Acting Director, Office of Rulings & Agreements, and Director, Office of Rulings & Agreements, Unknown Named Officials Of The Internal Revenue Service, in their official and individual capacities, John Koskinen, in his official capacity as Commissioner, INTERNAL REVENUE SERVICE, Steven Grodnitzky, in his official and individual capacities, as Manager, EO Technical Unit, INTERNAL REVENUE SERVICE, Carter Hull, in his official and individual capacities, as Tax Law Specialist, Exempt Organizations, INTERNAL REVENUE SERVICE, William Wilkins, in his official and individual capacities as Chief Counsel, INTERNAL REVENUE SERVICE, Douglas H. Shulman, in his official and individual capacities as Commissioner, INTERNAL REVENUE SERVICE, Sarah Hall Ingram, in her official and individual capacities as Commissioner, Tax-Exempt / Government Entities Division, INTERNAL REVENUE SERVICE, Joseph Grant, in his official and individual capacities as Commissioner, Tax-Exempt / Government Entities Division, INTERNAL REVENUE SERVICE, Nikole Flax, in her official and individual capacities as Senior Technical Advisor, Exempt Organization Division, INTERNAL REVENUE SERVICE, Judith E. Kindell, in her official and individual capacities as Senior Technical Advisor, Exempt Organization Division, INTERNAL REVENUE SERVICE and Michael Seto, in his official and individual capacities as Acting Manager, EO Technical Unit, INTERNAL REVENUE SERVICE |
| 15-5013 |
| January 21, 2015 |
| U.S. Court of Appeals, D.C. Circuit |
| Other Civil Rights |
Available Case Documents
The following documents for this case are available for you to view or download:
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Filing
1207842478
OPINION [1628796] filed (Pages: 22) for the Court by Judge Sentelle. [15-5013]
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| Plaintiff - appellant: Linchpins of Liberty | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Patriots Educating Concerned Americans Now | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Greenwich Tea Party Patriots of South Jersey, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Greater Phoenix Tea Party Patriots | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Unite In Action, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Allen Area Patriots | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Laurens County Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: North East Tarrant Tea Party, Inc | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Myrtle Beach Tea Party, Inc | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Albuquerque Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Colorado 9/12 Project | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: San Antonio Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Wetumpka Tea Party, Inc. | |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: OKC Pia Association | |
| Represented By: | Carly F. Gammill |
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| Plaintiff - appellant: Richmond Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Hawaii Tea Party, agent of Maui Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Shelby County Liberty Group | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Manassas Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Honolulu Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Waco Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Kentucky 9/12 Project, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: San Fernando Valley Patriots, Inc | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Portage County Tea Party, Inc | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Chattanooga Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: American Patriots Against Government Excess | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: All Plaintiffs | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: First State Patriots, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Arlington Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Tri-cities Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Amen | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Common Sense Campaign Corp. | |
| Represented By: | Carly F. Gammill |
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| Plaintiff - appellant: Liberty Township Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Mid-south Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Acadiana Patriots | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: First Coast Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Rochester Tea Party Patriots | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: East Jersey Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Shenandoah Valley Tea Party Patriots | |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Mississippi Tea Party, Inc. | |
| Represented By: | Carly F. Gammill |
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| Plaintiff - appellant: Oregon Capitol Watch Foundation | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Protecting American Values, Inc. | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Plaintiff - appellant: Roane County Tea Party | |
| Represented By: | Carly F. Gammill |
| Represented By: | Jay Alan Sekulow |
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| Defendant - appellee: United States of America | |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Internal Revenue Service | |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Jacob J. Lew, in his official capacity as Secretary of the United States Department of the Treasury | |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Steven L. Miller, in his individual capacity as former Deputy Commissioner, Services & Enforcement, and Acting Commissioner, Internal Revenue Service | |
| Represented By: | Brigida Benitez |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Lois Lerner, in her official and individual capacities as Director, Exempt Organizations Division, Internal Revenue Service | |
| Represented By: | Brigida Benitez |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Holly Paz, in her official and individual capacities, as former Acting Manager, EO Technical Unit, former Acting Director, Office of Rulings & Agreements, and Director, Office of Rulings & Agreements | |
| Represented By: | Brigida Benitez |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Unknown Named Officials Of The Internal Revenue Service, in their official and individual capacities | |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: John Koskinen, in his official capacity as Commissioner, INTERNAL REVENUE SERVICE | |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Steven Grodnitzky, in his official and individual capacities, as Manager, EO Technical Unit, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
| Represented By: | DOJ Appellate Counsel |
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| Defendant - appellee: Carter Hull, in his official and individual capacities, as Tax Law Specialist, Exempt Organizations, INTERNAL REVENUE SERVICE | |
| Represented By: | DOJ Appellate Counsel |
| Represented By: | Jeffrey Alan Lamken |
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| Defendant - appellee: William Wilkins, in his official and individual capacities as Chief Counsel, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Douglas H. Shulman, in his official and individual capacities as Commissioner, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Sarah Hall Ingram, in her official and individual capacities as Commissioner, Tax-Exempt / Government Entities Division, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Joseph Grant, in his official and individual capacities as Commissioner, Tax-Exempt / Government Entities Division, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Nikole Flax, in her official and individual capacities as Senior Technical Advisor, Exempt Organization Division, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Judith E. Kindell, in her official and individual capacities as Senior Technical Advisor, Exempt Organization Division, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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| Defendant - appellee: Michael Seto, in his official and individual capacities as Acting Manager, EO Technical Unit, INTERNAL REVENUE SERVICE | |
| Represented By: | Brigida Benitez |
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