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26 USC § 7217(a) and (d): When Tangerine 2.0 Is Dumber Than A Bag Of… Rocks — Harvard’s Tax Status Is Safe.

~ condor ~ Leave a comment

As of this Saturday mid-day, the Trump [mal-]administration is little more than a mobsters’-clown-show. I’ll link only one of the now endless news reports — and Trump’s own writings — in which he’s threatened Harvard’s tax-exempt stauts, overtly.

Harvard’s tax exempt status is now completely safe, largely because Trump is too stupid to avoid expressly violating a 1999 law making it a crime to try to politicize the IRS’s work. See this, at 26 USC § 7217(a) and (d):

…(a) It shall be unlawful for [the US President, or almost any other governmental official] to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer….

(d)Penalty

Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution….

No — I do not think he will go to jail over this latest felony, but the IRS will lose, and lose completely, if it takes any action against Harvard, now that Trump has intentionally violated 26 USC § 7217(a) and (d). He’s a… soulless putz.

नमस्ते

ACLU Colorado Files Muscular Argument That All AEA Detainees Are Able To Challenge, As A Federal Class — No Need For One-By-One Suits…

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This is why the federal class action rules, and federal equitable principles… exist.

These men are held in a high security Colorado federal facility. There are very likely more than 200 people so detained. Making each find a lawyer, and get a case filed… is just a way to undermine their due process rights. The court will grant provisional class status here, and use its equitable powers to decide a likely omnibus habeas release order, especially after USDC Judge Rodriguez’s courageous Texas ruling this week. Here’s the latest overnight, from the ACLU:

…Even if Rule 23 did not technically apply in habeas proceedings, Respondents recognize that courts sitting in equity have used Rule 23 as a guidepost to certify a class under the All Writs Act and principles of habeas jurisdiction and equity. Opp. 7. Judge Rodriguez, in the Southern District of Texas, recently surveyed these circuit court decisions to conclude that “district courts, in appropriate circumstances, may rely on the All Writs Act to fashion relief analogous to a class action,” and that class certification was appropriate for a district-wide class similar to the one provisionally certified here. J.A.V., 2025 WL 1256996, at *2. And as Respondents concede, the Tenth Circuit relied on cases like Sero and Bijeol to hold that “class treatment” could be available by the court “apply[ing] an analogous procedure by reference to Rule 23.” Napier, 542 F.2d at 827 & n.2; see also Opp. 6.

Respondents disagree that a class habeas is appropriate here, primarily because they believe that Petitioners do not have standing to provide jurisdiction over the case. Opp. 9. As demonstrated above, it is sufficient for Petitioners to show they face an imminent risk of being subject to the Proclamation. Stricklin, 594 F.3d at 1197–98. Moreover, neither of the cases cited by Respondents limit class habeas to “narrow circumstances,” Opp. 7; they, like others, use Rule 23 as a guide. See Sero, 506 F.2d at 1126 (“[O]ur conclusion that an analogous procedure [to Rule 23] may be employed in this case is bolstered by the Federal Rules’ delineation of the circumstances which make multi-party actions appropriate.”); Bijeol, 513 F.2d at 968 (“a representative procedure analogous to the class action provided for in Rule 23 may be appropriate in a habeas corpus action under some circumstances”); see also Napier, 542 F.2d at 827 n.2.5….

Onward — and “Bust” is an excellent Afrocurrentist play — in the genre of Jordan Peele’s “Get Out“. Both comical, and tragic in one — a new form of fantasy / sci-fi / mystery. Sweet!

नमस्ते

Intercept Media Seeks Unsealing Of The Warrant Materials Backing Ms. Chung’s Arrest. It WILL Prevail.

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Most of all, Noem / Rubio / Tangerine 2.0 has decided not to oppose the unsealing.

The people’s right here is pretty clear: we are entitled to see what law enforcement claims to do in our name.

…Absent a documented showing of unreasonable administrative burdens (and a two page order, published at the same moment, makes it plain that this is no administrative burden!), the public’s right to contemporaneous access to judicial records cannot be overcome. See, e.g., Courthouse News Serv. v. Planet, No. CV 11-08083 SJO (FFMx), 2016 U.S. Dist. LEXIS 105197, at *62 (C.D. Cal. May 26, 2016) (“to the extent Planet might argue that such a practice would have been cost-prohibitive or unduly labor intensive, she has not quantified the cost. . . nor has she detailed the additional labor that would have been required). . . .

Absent such evidence, the Court cannot ‘articulate facts demonstrating an administrative burden sufficient to deny access.’”) (citation omitted), aff’ in part rev’d in part, 947 F.3d 581, 597 (9th Cir. 2020) (holding that “Ventura County’s no-access-before-process policy bears no real relationship to the County’s legitimate administrative concerns about. . . efficient court administration”); see also United States v. Valenti, 987 F.2d 708, 715 (11th Cir. 1993) (holding unconstitutional the district court’s maintenance of a dual-docketing system, where certain docket entries were visible only to the parties, and expressly rejecting the argument that unsealing would bind the court to a “formal procedure that is unduly burdensome”)….

Now you know. Onward; saw a great Afrocurrentist play last night at the Goodman — called “Bust”.

नमस्ते

Yawn. When We Don’t Mention Hinderaker…

~ condor ~ 2 Comments

…it is not because he’s gone silent.

No, he’s posting lots and lots of items.

But none are of any serious moment — they are, uniformly… insipid.

There he cheers Stephen Miller (a/k/a Brownshirt Lurch), whose bunk legal “theories” are now batting 3-105, in the courts.

The sad truth is — Hinderaker no longer offers anything, in the way of meaningful adult conversation.

All while Tangerine 2.0 has done essentially nothing in 101 days.

Ukraine? Nope.

Tax cuts? Nope.

Wall? Nope.

Ended birthright citizenship? Nope.

Gotten NATO to “pay up”? Nope.

Done anything meaningful — about sane immigration reform? Nope.

Held a car commercial (for his mega-donor) — on the White House lawn? Yup!

Issued a conflicted, ugly shitcoin?! Let it tank? Yup and yup.

Snubbed by other serious leaders, at the Pope’s funeral? Check!

Out.

USDC Judge Rodriguez Is First To Directly Rule Trump Cannot Use Alien Enemies Act. We Are NOT At War…

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When all that matters is… the law, it really doesn’t matter which Prez. appointed… the judge. It is just… the law. But I will mention here — in this strange time — even Trump appointees well-know this is… the law, Donnie. And I love that Trump touted him has his “first (and I think, only) Latino” appointee.

Here is the excellently-reasoned opinion in full — and a bit of it:

…Petitioners J.A.V., J.G.G., and W.G.H. are natives of Venezuela currently detained at the El Valle Detention Center in Raymondville, Texas. They bring this action under 28 U.S.C. § 2241, alleging that by seeking to remove them from the United States based on the Proclamation, Respondents do so unlawfully and in violation of their due process rights under the Fifth Amendment to the Constitution. Petitioners challenge that the President can invoke the AEA under the alleged circumstances, and also deny that they are members of TdA. They bring suit individually and as representatives of a class of persons within the Southern District of Texas whom the Respondents will seek to remove based on the Proclamation and the AEA. Petitioners seek a permanent injunction barring the Respondents from employing the AEA to remove them….

The question that this lawsuit presents is whether the President can utilize a specific statute, the AEA, to detain and remove Venezuelan aliens who are members of TdA. As to that question, the historical record renders clear that the President’s invocation of the AEA through the Proclamation exceeds the scope of the statute and is contrary to the plain, ordinary meaning of the statute’s terms. As a result, the Court concludes that as a matter of law, the Executive Branch cannot rely on the AEA, based on the Proclamation, to detain the Named Petitioners and the certified class, or to remove them from the country….

Now you know. Grinning ear to ear!

नमस्ते

The Tenth Cir. Rejects Tangerine’s Appeal — Of His Colorado TRO Loss: Means No Moving Of Putative Venezuelans… Anywhere.

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Trump’s losses — keep piling up now, even in the appellate courts.

And that is clear as day — the correct application of long settled black letter law. Here’s the latest:

…To resolve the government’s motion, we consider the traditional stay factors: “(1) whether [it] has made a strong showing that [it] is likely to succeed on the merits; (2) whether [it] will be irreparably injured absent a stay; (3) whether issuance of the stay will substantially injure the other parties interested in the proceeding; and (4) where the public interest lies.” Nken v. Holder, 556 U.S. 418, 434 (2009) (internal quotation marks omitted). “The first two factors of the traditional standard are the most critical.” Id. The third and fourth factors merge when the government is a party. “The party requesting a stay bears the burden of showing that the circumstances justify an exercise of [the court’s] discretion.” Id. at 433-34.

The second factor is dispositive in this case. It is not enough to show “some possibility of irreparable injury.” Id. at 434 (internal quotation marks omitted). The party seeking a stay must show that it “is likely to suffer irreparable harm in the absence of preliminary relief.” Winter v. Nat. Res. Def. Council, Inc., 557 U.S. 7, 20 (2008) (addressing the standard for preliminary injunctions).

The government has not made such a showing in this case. All members of the class are in federal custody. And given the important unresolved issues under the Alien Enemies Act (AEA) and the ruling of the United States Supreme Court that no one in that proceeding be removed under the AEA until further order of that Court, see A.A.R.P. v. Trump, 145 S. Ct. 1034 (2025), there is no realistic possibility that the government could remove any member of the class from this country before final expiration of the TRO on May 6, 2025.

Because of the failure to make the required irreparable-injury showing, we need not address the other stay factors.

Accordingly, the emergency motion for a stay is denied….

Flawless. Onward.

नमस्ते

Debunking Noem/Rubio’s Attempts To Take ANOTHER Specious Interlocutory Appeal, In Mr. Khalil’s Case…

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Updated: as of about 48 hours ago, the able USDC Judge has ruled that he has jurisdiction to decide the habeas motion. He’s giving Noem two days to appeal (mostly suspecting she’ll claim bad venue). But the die is cast (here’s that fine 100 plus page opinion.

Now, this morning, the very capable lawyers for Mr. Khalil offered to help the able USDC Judge in Newark figure out whether to let the government keep “gaming the system”, while it wrongfully holds him in a private prison in Jena, Louisiana.

His offense? He holds opinions that Tangerine disfavors. Here’s that fine three page letter, and a bit:

…[T]his Court’s opinion joins the unanimous consensus amongst federal district courts that the Immigration and Nationality Act (“INA”) does not strip habeas jurisdiction over claims by noncitizens that they were targeted and detained for exercising their First Amendment rights. See Ozturk v. Trump, 2025 WL 1145250 (D.Vt. Apr. 18, 2025), at *10–15; Mahdawi v. Trump, No. 25-cv-389 (D. Vt. Apr. 30, 2025), at 7–15; cf. Taal v. Trump, 2025 WL 926207, at *2 (non-habeas action by student who had “concede[d]” he will “have the opportunity to raise his constitutional challenges before the immigration courts…”).

Nor is there any substantial dispute that Petitioner cannot obtain meaningful review of his constitutional claims in the immigration courts.

Indeed, Respondents themselves have acknowledged that the immigration courts cannot afford Petitioner the relief that he seeks, nor can they develop an adequate record for review of his constitutional claims by the court of appeals in the first instance. ECF 185, 190; Op. 61–62. And several circuits are in agreement with the Third Circuit that, if a petitioner seeks “relief that courts cannot meaningfully provide alongside review of a final order of removal,” section 1252(b)(9) does not apply. E.O.H.C. v. Sec’y DHS, 950 F.3d 177, 180 (3d Cir. 2020); see also Aguilar v. ICE, 510 F.3d 1, 11 (1st Cir. 2007)((b)(9) does not apply where administrative process cannot provide “meaningful judicial review”); Delgado v. Quarantillo, 643 F.3d 52, 55 (2d Cir. 2011) (“whether district court has jurisdiction will turn on the substance of the relief that a plaintiff is seeking”). “EOHC and Massieu thus point in the same direction:” that “‘meaningful review’” is the “touchstone” for determining whether a case must proceed in immigration court. Op. 51–52. Even where courts have countenanced some delay in federal court review so that the administrative process can run its course, their “response to a here-and-now impact on political speech has been the same across the board: no unnecessary delay.” Op. 83; id. at 84–88 (collecting cases). The Court’s ruling fits squarely within this unbroken tradition. Respondents may disagree with the Court’s conclusion that Massieu v. Reno, 91 F.3d 416 (3d Cir. 1996), is not “dispositive” here, ECF 218 at 2, but a motion for certification cannot be granted “merely because a party disagrees with the ruling of the district judge.” Max Daetwyler Corp. v. R. Meyer, 575 F.Supp. 280, 282 (E.D.Pa.1983).

And to the extent that EOHC and Chehazeh v. Att’y Gen. of the U.S., 666 F.3d 118 (3d Cir. 2012), “appear to pull in different directions, Op. 40, that does not help Respondents because they cannot succeed under either case. See Knopick v. Downey, 963 F. Supp. 2d 378, 398 (M.D. Pa. 2013)….

This is what bad faith litigation [by Noem / Rubio / Tangerine 2.0] smells like. Damn. And all the while — Mr. Khalil waits behind bars (missing the birth of first child — and the early care and feedings, leaving his wife to go it alone) — he’s charged with no real crime, and equally certainly, there was never any evidence of any violence, at all on his part (arrested without a warrant, over 40 days ago, now).

नमस्ते

Tonight, The 4th Cir. Has Upheld Blocking DOGE’s Access To Sensitive SSA Data…

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Not a surprise — but Musk/DOGE and Tangerine 2.0 lose — again.

Moreover this was an en banc loss! Here’s the opinion / order denying Trump a stay — and a bit:

…Among the evidence detailed in the PI Opinion is evidence of SSA being in the
“crosshairs” of the new Trump Administration, based on the President and his agents’
broadly publicized allegations of widespread incompetence and fraud in the Social Security System and descriptions of it as a “Ponzi scheme.” See PI Opinion 17-19. The PI Opinion also discusses evidence that — since being created by Executive Order of January 20, 2025, “to implement the President’s DOGE Agenda, by modernizing Federal technology and software to maximize governmental efficiency and productivity” — DOGE has “wrought havoc” on SSA. Id. at 15, 19-21 (quoting Executive Order 14,158, 90 Fed. Reg. 8441 (Jan. 20, 2025)).

Of… relevance herein, the PI Opinion focuses on evidence that SSA leadership abruptly accorded DOGE and its affiliates unfettered access to SSA systems of record containing personally identifiable information. This included access to “family court records and school records” of children, as SSA “pays more benefits to children than any other federal program.” See PI Opinion 5 (internal quotation marks omitted). It also included access “to extensive medical and mental health records” of SSA disability benefits recipients, such as “medical and mental health treatment records, prescription medications, hospitalization records, records of medical tests performed by the listed providers (with the enumerated list including HIV, AIDS, and psychological/IQ tests), and addiction treatment records….

Again — it would be very hard to imagine a legitimate purpose for Elon Musk to see such records. [Obviously, he could charge a dear price to insurers and employers for such triangulated data, on individual Americans.] So… even if they appeal to the Supremes, they are destined to lose.

नमस्ते

RFK, Jr. Is Not Just A Hapless Loon — He’s A Dangerous… Luddite.

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Tonight, Wired has an exclusive story that a branch of NIH — the part housed at Fort Detrick, and tasked with studies on dangerous and highly-infectious human viral diseases — has been ordered to stand down, entirely. All research is at an end.

Kennedy is utterly beholden to Trump. And he is putting hundreds of thousands of American lives in real and present danger… just to curry favor with the boss:

…According to an email viewed by WIRED, the Integrated Research Facility in Frederick, Maryland, was told to stop all experimental work by April 29 at 5 pm. The facility is part of the National Institute of Allergy and Infectious Diseases (NIAID) and is located at the US Army base Fort Detrick. It conducts research on the treatment and prevention of infectious diseases that are deemed “high consequence”—those that pose significant risks to public health. It has 168 employees, including federal workers and contractors….

The email, sent by Michael Holbrook, associate director for high containment at the Integrated Research Facility, says the lab is terminating studies on Lassa fever, SARS-Cov-2, and Eastern equine encephalitis, or EEE, a rare but lethal mosquito-borne disease that has been reported in several northern US states. “We are collecting as many samples as is reasonable to ensure these studies are of value,” he says in the email. “We have not been asked to euthanize any animals so these animals will continue to be managed.” Holbrook did not respond to an inquiry from WIRED….

In a word — deplorable. This is just profoundly backward thinking, all the way around. Out.

नमस्ते

Another Stupidly Evil Move By Noem/ICE: Blunted — Mr. Mahdawi Is… Set Free, On Bail/Bond…

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In the end, almost all evil… is revealed as banal. It is impotent. It is petty. And it is… transparently short-sighted.

So too this move to punish lawful US resident students who speak out in ways that this clown cabal disfavors. Pure free expression — without an exhortation to imminent violence — is always permitted. Noem and Tangerine 2.0 just learned this lesson — anew:

…Mahdawi was detained April 14 when he showed up to an immigration office in Vermont for a naturalization interview.

“I am saying it clear and loud,” Mahdawi said outside a federal courthouse shortly after U.S. District Judge William Sessions III ordered his release. “To President Trump and his Cabinet: I am not afraid of you.”

Sessions’ order does not end the Trump administration’s effort to deport Mahdawi. . . . Sessions, a Clinton appointee, also previously blocked immigration authorities from transferring Mahdawi to a detention facility in a more conservative judicial district — a strategy the Trump administration has used with other detainees….

Great news! Onward to the museums, this afternoon with the big guy….

नमस्ते