# Kirell Francis Bettis Trust v. Internal Revenue Service > District Court, E.D. California · October 1, 2019 URL: https://www.frixlaw.com/law-library/cases/10014265 ## Case - **Court:** District Court, E.D. California - **Decided:** October 1, 2019 - **Opinion:** 100trialcourt - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/10014265 ## Opinion text 1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 EASTERN DISTRICT OF CALIFORNIA 10 11 KIRELL FRANCIS BETTIS TRUST, et al., Case No. 1:19-cv-01342-LJO-SAB 12 Plaintiffs, ORDER REQUIRING PLAINTIFF TO PAY THE FILING FEE IN THIS ACTION 13 v. (ECF No. 1) 14 INTERNAL REVENUE SERVICE, TWENTY-ONE DAY DEADLINE 15 Defendant. 16 17 Kirell F. Bettis (“Plaintiff”), a state prisoner, is appearing pro se in this action. On 18 September 24, 2019, Plaintiff filed a complaint in this action, but he did not file an application to 19 proceed in forma pauperis nor did he pay the filing fee in this action. 20 In his complaint, Plaintiff admits that he is subject to the three strikes provision of 28 21 U.S.C. § 1915(g). (Compl. 12, ECF No. 1.) Section 1915(g) provides that “[i]n no event shall a 22 prisoner bring a civil action . . . under this section if the prisoner has, on 3 or more prior 23 occasions, while incarcerated or detained in any facility, brought an action or appeal in a court of 24 the United States that was dismissed on the grounds that it is frivolous, malicious, or fails to state 25 a claim upon which relief may be granted, unless the prisoner is under imminent danger of 26 serious physical injury.” 28 U.S.C. § 1915(g). Courts refer to this as the “three strikes rule.” 27 Moore v. Maricopa Cty. Sheriff’s Office, 657 F.3d 890, 892 (9th Cir. 2011). In order to determine whether Plaintiff is entitled to proceed in forma pauperis, the Court may take judicial 1 notice of court records in other cases. See United States v. Howard, 381 F.3d 873, 876 n.1 (9th 2 Cir. 2004). 3 Here, prior to filing this action, Plaintiff has on more than three occasions, while 4 incarcerated, brought an action that was dismissed for failure to state a claim upon which relief 5 could be granted. 1 The Court takes judicial notice of the following cases: Taylor v. USA, no. 6 2:02-cv-05071-UA-CT (C.D. Cal.) (dismissed February 19, 2003 as legally and factually 7 frivolous); Bettis v. Tillie-Moore, no. 2:09-cv-00788-UA-CT (C.D. Cal) (dismissed February 11, 8 2009 as legally and factually frivolous); Bettis v. Paulson, 2:09-cv-01544-UA-CT (C.D. Cal.) 9 (dismissed as frivolous on April 13, 2009); Taylor v. Kern Valley State Prison, no. 1:07-cv- 10 01857-LJO-DLB (E.D. Cal.) (dismissed September 12, 2008 for failure to state a claim); Taylor 11 v. Blackstone, no. 1:08-cv-01561-AWI-GSA (E.D. Cal.) (dismissed September 11, 2009 for 12 failure to state a claim); Bettis v. Clinton, no. 2:10-cv-00682-UA-DUTY (C.D. Cal.) (dismissed 13 March 1, 2010 for failure to state a claim); Taylor v. U.S. State Department, no. 1:10-cv-01892- 14 LJO-JLT (E.D. Cal.) (dismissed November 30, 2010 for failure to state a claim); Taylor v. Court 15 Reporters Board, no 2:13-cv-06433-UA-RZ (C.D. Cal.) (dismissed September 17, 2013 for 16 failure to state a claim). These cases were final prior to the date Plaintiff filed this action. Silva 17 v. Di Vittorio, 658 F.3d 1090, 1098-1100 (9th Cir. 2011). 18 As Plaintiff has previously had at least three complaints dismissed as frivolous or for 19 failure to state a claim, he cannot proceed in this action without prepayment of fees absent 20 allegations that he is under imminent danger of serious physical injury.” 28 U.S.C. § 1915(g). 21 Plaintiff’s claims in this action generally allege that he has paid billions of dollars to the Internal 22 Revenue Service (“IRS”) for the benefit of the United States Treasury and the State of California 23 by an ancient document that he discovered and caused $850 billion dollars in credit to be 24 transferred to his trust. Plaintiff contends that the IRS has not paid the funds to the Treasury or 25 the State and that he is owed a refund of his taxes. Further, Plaintiff contends that he has come 26 up with a plan to fund an “Federal Old-Age and Survivors Insurance Trust Fund” by requiring 27 1 Although Plaintiff filed this complaint as Kirell Francis Bettis he was convicted in October 2001 under the name Kirell Taylor. (Compl. at 4.) Plaintiff files cases as both Kirell Francis Bettis and Kirell Francis Taylor. 1 1,000 individuals to donate $500 billion each to the trust. Plaintiff alleges that his plan will 2 produce about $5 trillion dollars annually for the sole benefit of the United States. He has 3 informed the Secretary of the Treasury of his plan and has received no response. Plaintiff’s 4 complaint does not demonstrate that he is under imminent danger of serious physical injury so he 5 cannot proceed in forma pauperis in this action. 6 Because Plaintiff alleges no facts supporting a finding that he is under imminent danger 7 of serious physical injury, Plaintiff is ineligible to proceed in forma pauperis in this action. 8 Accordingly, IT IS HEREBY ORDERED that within twenty-one (21) days of the date of 9 service of this order, Plaintiff shall pay the $400.00 filing fee in full. Plaintiff is advised that 10 failure to pay the full filing fee in compliance with this order will result in this action being 11 dismissed. 12 IT IS SO ORDERED. 13 14 Dated: October 1, 2019 /s/ Lawrence J. O’Neill _____ UNITED STATES CHIEF DISTRICT JUDGE 15 16 17 18 19 20 21 22 23 24 25 26 27 --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/10014265. Public record. Not legal advice.