1 United States Tax Court 3 4 5 6 The Council For Educaton, Docket No.17890-11X 7 Petitioner

US TAX COURT
e CZ FILED
SEP 19 2011
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UNITED STATES TAX COURT
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6 THE COUNCIL FOR EDUCATON, Docket No.17890-11X
7 Petitioner,
8 AS AMENDMENT TO PETITION
9 COMMISSIONER OF INTERNAL REVENUE
NesßdiFdëNt
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AMENDED PETITION - COPYRIGHT PROTECTED MATERIAL
SERVED Sep 22 2011

1 1. AMENDED PETITION
2 A. STATEMENT OF FACTS
3 On May 7, 2010, the Secretary of U.S. Department of Education (Secretary) determines not to
enforce the 1964 Civil Rights Act (Act), his decision is codified under the Higher Education Act [20
4
U.S.C. § § 1087dd(k)(2) ("the Secretary determines necessary")]. The Secretary signs a Stipulation
5 Agreement [Council for Education v. California Attorney General et al. (E.D. Cal 2009) No. 2:09 CV
6 01503 FCD (KJN), Docket No. 60], and cites the anti-injunction provision in the Higher Education
7 Act [20 U.S.C. § 1082(a)(2)] as part of his decision not to enforce the Act;
8 On September 17, 2010, the Secretary received.Petitioner's tort claim;
On September 20, 2010, Attorneys representing Petitioner file an Amended Notice of Claim of
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- iäonstitütionally·of'Stateta"w1C6ûnöil foi"E8tiõYtiöír#ChrifödifAttoriiffGén-er^alitsl?(E D.
10 Cal. 2009) No. 2:09 CV 015.03 FCD (KJN), Docket No. 61];
11 On April 27, 2011, the Commissioner of the Internal R.evenue (Commissioner) denied
12 Petitioner's application for tax exempt status;
13 On July 26, 2011, the Petitioner mailed a copy of his petition to the Court;
14 On August 1, 2011, the Court received the petition;
15 On August 5, 2011, the Court services the Commissioner.
16 B. DISCUSSION
In order for the public to form an opinion, Petitioner filed private litigation in the U.S. District
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Court for the Eastern District California to demand for the California Attorney General's office to
18 authorize the California Secretary of State to grant Petitioner (i.e., expert witness from the California
19 State University of Fullerton) access to Governor Wilson's secret administrative records to determine
- - -20 -whetheraGovemor-Wilson-entered-into-a quid que-pro:agreement÷with-the Secret-ary of-the S
21 Department of Education (Secretary), et al., in which the Secretary agreed not to perform his official
duties mandated by Congress by obstructing a federal civil rights investigation' ( i.e., destruction of
official transcript records relating to the psychological experiment, an experiment in like manner to
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25 i Office for Civil Rights (OCR) investigation (OCR Docket Number 09-94-21 41 -l).
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AMENDED PETITION - COPYRIGHT PROTEcTED MATERIAL

1 the Tuskegee Experiment2.) as part of a guid quo pro exchange agreement; the Governor agreed not
lobby members of the Republican party to abolish3 the U.S. Department of Education. Governor
Wilson secretly authorized psychological experiments conducted by University of California faculty
3
members targeting African Americans students, and further concealed disclosure of these experiments
4 by signing a proclamation order instructing the California Secretary of State to prohibit release of his
5 administrative records to the public until his death or until the year 2048.
C. ANALYSIS
7 i. For those reasons described above,
i) Petitioner is an organization that has initiated and maintains private party litigation on behalf of
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the public's interest, therefore, qualifies for exemption from federal income tax under section
9 501(c)(3) of the.Code;...=__.......
10 . ii) Petitioner's private litigation demonstrates an advocacy for disenfranchised African American
11 students;
iii) Petitioner's organization does not operate for the sole benefit of a private interest, therefore,
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qualifies for exemption under Section 1.501(c)(3)-1(d)(1)(ii) of the Income Tax Regulations;
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iv) Petitioner's officers have not filed for a specific claim or benefit with the U.S. Department of
14 Treasury, in order, to disqualify petitioner as a tax exempt organization. See, e.g., Old Dominion
15 Box Co. v. United States, 477 F2d 344 (4th Cir. 1973) cert. Denied 413 U.S. 910 (1973).
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17 2 The Tuskegee Experiment (1932 to 1972), a eugenics experiment conducted by the U.S. Public
Health Service. In this experiment, young African American males were unknowingly injected with
18 the syphilis virus to study the natural progression of the virus in the African American Comrnunity. In
like manner to Governor Pete Wilson's proclamation, the federal government concealed matetial
19 facts of the syphilis experiment from the public.
20 10A_Cong.»REC.,S6438,m(May 40, 1995)-(äSenator-Kennedy:.Last,Congress,-DemeGra S nd
Republicans worked together to reform the Head Start Program. Republicans and Democrats worked
21 u to bring about changes in the chapter 1 program. We worked together to adopt the Goals 2000
program, the School-to-Work Program, and the direct loan program. These programs were all
22 passed with Republicans and Democrats working together. It truly was an education Congress. Now
we have the proposal to eliminate the Department of Education which is nothing more than a political
23 stunt. It would save less than 2 percent of the Federal investment in education. These budget
proposals will not eliminate bureaucracy in education. What these cuts will do is jeopardize billions of
24 dollars in aid to education which go directly to schools and colleges and .students to give them a
greater opportunity to learn and to succeed") Emphasis Added.
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1 D. SUMMARY
2 To qualify as a tax exempt organization, under section 501(c)(3) of the Code, Petitioner must
3 simply demonstrate a private litigation filed by an attorney representing the Petitioner, and that the
litigation is in the public interest. Until a Court finally determines whether or not if a specific federal
4 statute was violated by Governor Wilson, et al., the Commissioner cannot be expected to formulate
5 from raw facts. See, e.g., Cf. Stoller v..United States, 444 F.2d 1391, 1393 (5th Cir. 1971).
E. PRAYER FOR RELIEF

7 As written above, Petitioner prays for a judicial opinion that the Council for Education's
8 private litigation activities in U.S. District Court for the Eastern District California constitutes a tax
exempt organization, under section 501(c)(3 of the de.
10 HAROLD . INS, DIRE

THE COUNCIL FOR EDUC
11 DATED: September 12, 2011
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US TAX COURT

AMENDED PETITION - COPYRIGHT PROTECTED MATERIAL

SERVED Sep 22 2011

AMENDED PETITION - COPYRIGHT PROTEcTED MATERIAL

AMENDED PETITION - COPYRIGHT PROTECTED MATERIAL

E. PRAYER FOR RELIEF

10 HAROLD . INS, DIRE

AMENDED PETITION - COPYRIGHT PROTECTED MATERIAL

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