IN THE UNITED STATES DISTRICT COURT 

FOR THE DISTRICT OF OREGON 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

MALCOLM H. CLEMENT, JR, et al., 

Defendants. 

AIKEN, Chief Judge: 

Case No. 6:14-cv-1330-AA 

ORDER 

The United States of America (the government) moves to realign 

the parties in this action and to dismiss the petition filed by 

Malcolm H. Clement, Jr. (Clement) . The motions are granted. 

In 2012, the government filed su,it to reduce to judgment 

certain tax liabilities of Clement and to foreclose certain federal 

tax liens on parcels of property located in Douglas County, Oregon. 

See United States v. Clement, Civ. No. 6:12-cv-1902-AA. Clement 

"rejected" the jurisdiction of this court and failed to respond to 

the complaint or respond to discovery requests. The court denied 

Clement's jurisdictional challenge, explaining that Clement's 

1 - ORDER 

Case 6:14-cv-01330-AA Document 8 Filed 12/03/14 Page 1 of 3
contentions misconstrued the law and had been rejected repeatedly 

by numerous courts, including the Ninth Circuit, as ~frivolous" 

challenges to federal income tax laws. United States v. Clement, 

Civ. No. 6:12-cv-1902-AA, doc. 28 (Opinion and Order filed Feb. 6, 

2013); United States v. Studley, 783 F.2d 934, 937 (9th Cir. 1986); 

United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981). 

After Clement failed to comply with the court's orders to file 

an answer and respond to the government's discovery requests, the 

court entered default and default judgment against him. 

Subsequently, the court granted the government's Motion for Sale, 

authorizing the sale of the real property encumbered by federal tax 

liens. As with every order issued by this court, Clement filed a 

~rejection" in response to the court's orders and the government's 

filings. See United States v. Clement, Civ. No. 12-9102-AA (docs. 

30, 31, 39, 46, 49-51, 57, 60-61, 66, 69, 74, 76, 78, 80, 83, 90, 

93, 102, 106). 

Clement also filed a petition in state court, seeking 

injunctive relief preventing the sale of the real property and an 

order ~terminating" the government's cause of action against 

Clement. The government properly removed the action to federal 

court, given that Clement's petition sought relief against the 

United States and involves federal tax liabilities. 28- U.S.C. §§ 

1331, 1346. The government now moves to realign the parties and to 

dismiss this action. 

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The government is properly realigned as the defendant and 

Clement as the plaintiff, because Clement seeks to enjoin the 

government from completing the sale of property encumbered by 

federal tax liens. Further, dismissal is appropriate, because 

Clement's petition is nothing more than an improper appeal of the 

default judgment and orders authorizing the sale of property in 

Case No. 12-cv-1902-AA. Clement could have appealed the court's 

orders to the United States Court of Appeals for the Ninth Circuit, 

and he chose not to do so. Regardless, Clement's arguments in this 

petition are the same as those he presented previously, and they 

have been rejected. Therefore, he is barred from raising them 

again, regardless of the court in which he filed them. ReadyLink 

Healthcare, Inc. v. State Compensation Ins. Fund, 754 F.3d 754, 760 

(9th Cir. 2014) (issue preclusion bars "successive litigation of an 

issue of fact or law actually litigated and resolved"). 

Accordingly, the government's Motion to Realign Parties (doc. 

3) and Motion to Dismiss (doc. 4) are GRANTED. This action is 

HEREBY DISMISSED. 

IT IS SO ORDERED. ~ 

Dated this ~ day of December, 2014. 

Ann Aiken 

United States District Judge 

3 - ORDER 

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