The opinion of the court was delivered by: MARILYN L. HUFF
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.
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 plaintiff's wages. The IRS also seized plaintiff's 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 plaintiff's former employer, Charles Myers Industrial Trucks dba Southwest Yale Material Handling Company, and Wesley Wolfe, president of the company.
Plaintiff's prior complaint alleged that the IRS had improperly placed a wage levy against him and improperly seized and sold his personal property. Plaintiff further alleged that defendants Hartley and Wolfe improperly complied with the wage levy. On December 21, 1994, Chief Judge Judith Keep granted defendants' motion for summary judgment and dismissed the case with prejudice.
In the action before this court, plaintiff seeks declaratory relief and damages based on the same set of facts as his previous complaint. Specifically, he alleges that the wage levy and the seizure and sale of his home constituted a conspiracy to violate plaintiff's constitutional rights.
On March 17, 1995, the court granted defendant Wesley Wolf's motion to dismiss with prejudice the claims against him. Thus, the remaining defendants are: Ralph Quiroz, Angel Aviles, Richard Williamson, Jesse Cota, Van Hartley and Does 1 through 100.
Federal defendants Quiroz, Aviles, Williamson and Cota have filed a motion to dismiss or in the alternative, a motion for summary judgment based on res judicata.
A. Federal Defendants' Motion for Summary Judgment
In order to bar a later suit under the doctrine of res judicata, an adjudication must (1) involve the same "claim" as the later suit, (2) have reached a final judgment on the merits, and (3) involve the same parties or their privies. ...