Wikipedia

John Anthony Castro

John Anthony Castro (born October 4, 1983) is an American tax return preparer and perennial candidate who has unsuccessfully run for political office as both a Republican and a Democrat.[citation needed] Castro is known for his involvement in Dixon v Commissioner and its related cases, an extensive series of court rulings that — in finding that Castro's clients improperly filed their tax returns — ruled that certain authentication requirements are not subject to waiver.

John Anthony Castro
Born (1983-10-04) October 4, 1983 (age 40)
Landstuhl, Germany
EducationTexas A&M International University (BA)
University of New Mexico (JD)
Georgetown University (LLM)
OccupationTax return preparer
Political partyRepublican (2020–present)[1]
Other political
affiliations		Democratic (before 2020)[1]
MovementNever Trump movement
Signature

Castro is a self-described attorney, though has never been licensed to practice law. According to the New York Times, he has been involved in a "dizzying array of legal disputes", and has sued or been sued by clients, competitors, government agencies, and others. In 2024, he was indicted on 33 felony charges of tax fraud, though he denies all wrongdoing. A United States District Court ruled him to be a "vexatious litigant."[2]

Early life and education edit

According to Knewz, John Anthony Castro was born in Landstuhl, Germany, on October 4, 1983. His father, John Manuel Castro, was a member of the U.S. military stationed there at the time. Castro moved to Killeen, Texas, in 1987 and Fayetteville, North Carolina, in 1991, before his father retired from the military and his family settled in Laredo, Texas in 1994.[3]

Castro earned a bachelor's degree from Texas A&M International University in Laredo, Texas in 2008,[4] before receiving a J.D. from the University of New Mexico and LLM from Georgetown University.[5]

He was banned from participating in Georgetown University Law Center's job fair as a student and then later on as an employer over what the university claimed were "deliberate misrepresentations on his resume"; the university had considered expelling him over the matter but ultimately decided against it.[6] These alleged misrepresentations included serving as a cadet at the United States Military Academy at West Point when he had spent one year at the United States Military Academy Preparatory School, a military-style prep school for students not yet academically qualified to attend West Point, and then dropped out. Castro claimed there was no misrepresentation, as he claimed he had been conditionally accepted to West Point with the first year at the prep school, but withdrew after the first year.[7][1]

Career edit

Castro claims he is an attorney.[8][9][10][11] According to a 2023 article by the Philadelphia Inquirer, he is not licensed to practice law;[8] the New Hampshire Union Leader, in 2023, reported that he was at the time "not licensed to practice law in any state";[12] and the New York Times, Deseret News and Norman Transcript noted in separate stories that Castro once acknowledged that he has never been licensed to practice law.[13][14][15]

According to the New York Times, Castro has been involved in "a dizzying array of legal disputes".[13]

Castro & Co. edit

In 2013, shortly after completing his LLM, Castro was hired by Gudorf Law Group of Dayton, Ohio, though worked there only briefly.[5][16]

In about 2016, after leaving Gudorf Law Group, Castro established his tax preparation service, Castro & Co.[17][18] A virtual business based first in Orlando and then in North Texas, at Castro & Co. Castro did contingency fee refund work,[19] a practice in which a tax preparer retains, as payment, a portion of the tax refund he is able to secure on behalf of a client.[20]

The Dixon cases edit

Alan Dixon v Commissioner of Internal Revenue edit

At Castro & Co., Castro issued "legal opinions" to United States expatriates living in Australia — some of whom were employees of investment firm Dixon Advisory — on ways they could exclude certain earnings from being reported on their U.S. tax returns.[11] The company's CEO Alan C. Dixon, an Australian citizen who had taken up residence in the United States to invest in the New Jersey real estate market,[21][22] replaced his own tax accountancy, PwC, with John Anthony Castro.[11][22]

Castro amended the tax returns PwC filed for Dixon to claim foreign tax credit on Dixon's franking credits, allowing Dixon to transform his tax liability into a $3,268,930 refund due to him from the U.S. Government.[11] Upon receiving the revised returns Castro prepared, the IRS initiated an audit of Dixon, assessed penalties against him, and seized his refund.[11][21]

Dixon's lawsuit against the U.S. Government to recover his refund was the subject of the United States Tax Court case Alan Dixon v Commissioner of Internal Revenue, described by Tax Notes Federal as "a cautionary tale of cross-border tax compliance complexities" and by The Contemporary Tax Journal as an "interesting case for taxpayers and tax professionals ... [that] covers situations that deal with how important it is to comply with the regulations and follow the filing instructions."[23][11][24] According to Justia's summary of the case:[25]

During the litigation, it became clear that Dixon had not personally signed his name on the 2017 amended returns—the tax preparer [Castro] had signed Dixon’s name—and no authorizing power-of-attorney documentation accompanied the amended returns.

Because federal law prevents a taxpayer from suing for a refund without having previously submitted a “duly filed” claim to the IRS, and the 2017 amended returns were not “duly filed” due to the lack of a proper signature, Dixon's case against the U.S. Government was dismissed leaving him, according to the Australian Financial Review, with "nought, aside from penalties and legal fees."[25][24][22]

Subsequent cases edit

The Dixon case was one of a number of cases in which Castro signed his name in place or on behalf of his Australia-resident clients.[26] By 2021, according to Tax Notes Federal, there had been "a long line of [court] cases caused by ... John Anthony Castro" that resulted in "a whole group of taxpayers ... keeping lawyers interested in procedural issues occupied."[19]

In another case, according to Carlton Smith writing in Tax Notes Federal, Castro signed a client's returns since it was a "burden to send refund claims to his overseas clients to have the clients sign and return the claims" and, because "Castro’s signature is messy ... it was not until the suits had commenced that the DOJ discovered that the purported taxpayer signatures on the Forms 1040X were those of Mr. Castro and not the taxpayers."[26] In yet another case, according to Joshua Rosenberg of Law360, the clients "failed to sign their amended returns directly and didn't tender power of attorney to a legal representative" resulting in the denial of refund claims by the IRS, a decision subsequently upheld by a federal court.[27] Smith noted that "in all Castro cases" courts held that "the signature requirement mandating that the taxpayer sign is statutory and not subject to waiver" resulting in dismissals of the lawsuits Castro's clients had brought against the government seeking to reclaim their forfeited refunds.[28]

Closing agreements dispute edit

In the early 2020s, 20 U.S. taxpayers followed Castro's advice to renege on the closing agreements they'd signed with the IRS.[9] All 20 taxpayers were subsequently brought before the U.S. Tax Court to face additional fees and penalties.[9] According to the New Hampshire Union Leader, Castro was named the recipient of Bryan Camp's farcical "Norm Peterson Award" over the matter, given to someone who takes a position in a tax case "so crazy it could only have come from Norm."[9]

Federal investigation into Castro & Co. (2019-2024) and indictment edit

In 2019, Castro's Enrolled Agent (EA) status was suspended by the Internal Revenue Service.[29] When Castro filed a Freedom of Information Act request for internal IRS records regarding his suspension, nine pages of the responsive files were redacted, leading to Castro suing the IRS so he could see the withheld files.[30] According to The FOIA Project, federal judge Colleen Kollar-Kotelly ruled against Castro, finding that the IRS "provided sufficient detail to demonstrate that Plaintiff [Castro] is under investigation by the IRS, and that disclosure of the redacted portions of these 9 pages of records would impair its investigation."[30]

The occurrence of an investigation into Castro was subsequently confirmed to him by a client and a former employee who were each contacted by federal agents requesting information about Castro.[31] During the course of the agents' interrogations of the potential witnesses, they informed them that Castro was the target of their inquiry.[31] Castro responded to this information by filing a second lawsuit against the IRS charging the agency with violating his privacy rights by disclosing to third parties that he was the target of a criminal investigation.[32] His claims were rejected both by the United States District Court for the Northern District of Texas and, in December 2023, the United States Fifth Circuit Court of Appeals, who each found the contacts amounted to permitted investigatory disclosures.[32]

 
Castro was arraigned at the Eldon B. Mahon U.S. Courthouse in Fort Worth, Texas.

A few weeks after the failure of Castro's second civil lawsuit, the U.S. Government unsealed a 33-count grand jury indictment against him, culminating a years-long investigation into Castro & Co. that relied on client testimony, undercover fieldwork, and warrant-authorized records searches.[32][33][34][35][36][37] Castro was arrested by special agents of IRS Criminal Investigations on January 9, 2024.[35][34][36][37]

United States Attorney Leigha Simonton said that Castro's alleged crimes were "stunning" for their "brazenness" and purportedly involved him promising higher tax refunds to clients than they could legitimately receive, padding their tax returns with bogus deductions, and then keeping half of the amount refunded to the client by the government for himself.[18][33] Castro denied any wrongdoing and explained that he had already taken responsibility for what he said were past instances in which he'd accidentally misinterpreted the tax code and had thus far paid back $700,000 to the United States.[35][33][36] Castro vowed he would never accept a plea bargain and would argue his innocence at trial.[35]

EUCLID faculty edit

In 2016, Castro became a faculty member at EUCLID,[38] an online college based in the Central African Republic.[39]

Politics edit

Castro is a perennial candidate.[14][40]

Early political campaigns edit

Castro entered politics seeking the Democratic Party nomination for Webb County Court of Commissioners in 2004, receiving less than 500 votes and coming in last.[41]

Castro ran as a Republican in the 2020 United States Senate election in Texas.[42] In a January poll by the University of Texas at Tyler, Castro received five percent support among Republican voters, placing him third behind John Cornyn at 62 percent and "Not Sure" at 30 percent.[43] He ultimately lost the Republican primary, earning less than five percent of the vote.[42]

In 2021, Castro stood for U.S. House of Representatives in a special election to succeed Ron Wright, again running as a Republican.[44] According to the Fort Worth Star-Telegram, "Castro was mostly a phantom candidate. He campaigned on Zoom, but primarily plastered the district with self-funded billboards and signs".[44] Castro failed to advance out of the primary.[44]

2024 presidential run edit

Castro for America
 
CandidateJohn Anthony Castro
AffiliationRepublican Party
LaunchedJanuary 30, 2022[45]
HeadquartersMansfield, Texas[46]
Key peopleAlfonso Garza (Treasurer)[45]
SloganOne America United
Website
johncastro.com[dead link]
archive.is/ruOr7[archive]

In 2022, Castro launched a run for President of the United States as a Republican in the 2024 United States presidential election.[47] According to Castro, he decided to run for president instead of "becoming a billionaire."[22]

In March 2023, Castro filed with the Federal Election Commission that he had loaned $20 million to his own campaign.[9][48] Media outlets reported that, at around the same time, he was being sued by American Express over $53,000 in credit card debt and had recently requested a pro bono attorney in a different lawsuit filed against him by one of his former clients.[9][48]

As of October 2023, Castro's campaign had raised $670.[40] He qualified for the ballot in Arizona, New Hampshire, and Nevada, and was a write-in candidate in other states. Though initially listed as a candidate on the South Carolina primary ballot, Castro was removed prior to the election there after, according to the South Carolina Republican Party, he “tried to pay his filing fee with a bad check.”[49] Castro disputed that characterization, explaining that he put a stop payment on the check after determining that he would have to move money from his child's college fund into his checking account to pay for it.[49]

Prior to the New Hampshire primary, Castro conceded that he was no longer likely to win the Republican Party nomination, but would remain in the race, predicting that he could get the votes of five percent of Republicans and that support would help him get a federal job, explaining "I want to be Commissioner of IRS." [sic][50]

Campaign activities edit

 
Castro was a ballot-listed candidate in the 2024 New Hampshire Republican primary.

In advance of the Arizona Republican primary, Castro's brother-in-law and his cousin placed five Castro yard signs around the state.[51][13] Though the campaign initially planned to place more than five placards, they discovered that soil in Arizona was too compact to support the signs Castro had ordered.[51] Meanwhile, in advance of the New Hampshire Republican presidential primary, Castro's family members went door-to-door in New Hampshire trying to get residents to place Castro yard signs on their lawns, though everyone they contacted refused to do so.[51][13][52] The relatives ultimately left a few of the signs in empty lots around Nashua, in what the New Hampshire Journal reported was possibly a violation of New Hampshire election law.[51] According to Castro, he also connected with voters using social media and leased a digital billboard in Phoenix.[52][53]

Litigation against Trump edit

See also: 2024 presidential eligibility of Donald Trump

In early 2023, Castro began to file lawsuits in federal court to try to disqualify Donald Trump from the 2024 presidential election under the 14th Amendment to the United States Constitution,[54] representing himself without aid of an attorney[8][54] and promoting his legal efforts with posts to social media[55] like "they finally realized I’m not fu**ing around," "I'm the greatest attorney that's ever lived" and "If people understood how insanely high my IQ is, they’d realize that Trump has already lost."[55][56][57]

Castro would ultimately file dozens of unsuccessful federal lawsuits in courts across the country seeking to have Trump disqualified and becoming, according to the New York Times and NPR, the "most prolific" advocate for disqualification.[58][35][59] By the end of the year, more than a dozen of his cases had been dismissed, with additional dismissals that followed in 2024.[48][60][61][62][63][53][64] Appellate panels in the United States Court of Appeals for the First Circuit and the United States Court of Appeals for the District of Columbia Circuit both unanimously rejected his appeals, while the U.S. Supreme Court refused to even consider his petition for a writ of certiorari.[65][66][67]

During an evidentiary hearing in a lawsuit in the United States District Court for the District of New Hampshire, the New York Times reported that Castro appeared "to be unfamiliar with court procedures."[13] According to the Arizona Capitol Times, in his ruling tossing Castro's Arizona case, federal judge Douglas L. Rayes chastised Castro "for trying to manufacture evidence designed to influence his decision."[53] In deliberating on his lawsuit in West Virginia, federal judge Irene C. Berger cautioned Castro about making "snide and malicious comments" in his filings, noting Castro had referred to a United States magistrate judge's report as "half-witted" and had questioned the "competency" of the Clerk of Court.[68]

 
John Anthony Castro filed dozens of unsuccessful lawsuits seeking to disqualify Donald Trump from the 2024 presidential election.

Castro prosecuted his lawsuits independently, without support from constitutional scholars.[69][70] Described by media as "bizarre,"[71] "quixotic,"[72] and as "a plea for attention,"[12] they were distinct from what CNN characterized as "more serious" efforts to disqualify Trump under the 14th Amendment brought by CREW and others.[69] In analyzing the impact of Castro's cases on the 2024 election, The Economist noted that while "more credible plaintiffs are bringing challenges that force judges to reckon with uncomfortable questions of constitutional law," Castro's lawsuits made "little headway with judges."[72]

Derek Muller, a scholar of election law at Notre Dame Law School, observed that Castro's "poorly litigated cases" actually helped Trump insulate himself against disqualification because "plaintiffs with poor legal arguments create adverse precedent and sometimes bad legal holdings."[13][73] Specifically, one of Castro's failed federal lawsuits created precedent that was then used by the Trump campaign to stop a disqualification effort brought in state court in Michigan by other plaintiffs.[74][13]

Claims of harassment by Donald Trump and the CIA edit

In 2022, according to the New Hampshire Union Leader, Castro claimed that the Central Intelligence Agency (CIA) attempted to plant listening devices in his automobile on orders of Donald Trump.[9]

The following year, Castro sued Trump for $180 million, alleging that the former president was engaged in a conspiracy with the IRS and CIA to “monitor, surveil, and harass” him.[22][75] He enjoined several others to the lawsuit, including IRS criminal investigators, attorneys, a senior CIA official, staff of the Pine Gap satellite surveillance base, and a John Doe defendant, all of whom he alleged conspired with Donald Trump to harass him.[75]

Castro also emailed the U.S. Department of Homeland Security to express concerns he would be "assassinated" and to demand the U.S. Secret Service protect him.[71]

Views edit

In 2008, Castro denounced the "corruption, lies, theft and war" of George Bush.[76]

In 2021, Castro criticized Donald Trump, calling him a "false prophet".[44][77] According to Politico, Castro said he "wants to return to the compassionate conservatism of the [George] Bush era."[78]

Personal life edit

Castro is a resident of Mansfield, Texas.[3][79] According to Knewz, he is married to Joanna Lynn Castro (née Garza), whom he met in university.[3]

Works edit

Electoral history edit

Webb County (Texas) Commissioners Court Position 3, Democratic primary (2004)[41]
Party Candidate Votes %
Democratic Jerry Garza 3,038 30.4
Democratic Felix Velasquez 2,611 26.1
Democratic Roque Vela 2,420 24.2
Democratic J. "Cuate" Mendoza 1,498 15.0
Democratic John Anthony Castro 437 4.4
Total votes 10,004 100
United States Senator from Texas, Republican primary (2020)[80]
Party Candidate Votes %
Republican John Cornyn (incumbent) 1,470,669 76.04
Republican Dwayne Stovall 231,104 11.95
Republican Mark Yancey 124,864 6.46
Republican John Anthony Castro 86,916 4.49
Republican Virgil Bierschwale 20,494 1.06
Total votes 1,934,047 100.0
Texas' 6th congressional district, special primary election (2021)[81]
Party Candidate Votes %
Republican Susan Wright 15,052 19.2
Republican Jake Ellzey 10,851 13.8
Democratic Jana Lynne Sanchez 10,497 13.4
Republican Brian Harrison 8,476 10.8
Democratic Shawn Lassiter 6,964 8.9
Republican John Anthony Castro 4,321 5.5
Democratic Tammy Allison 4,238 5.4
Democratic Lydia Bean 2,920 3.7
All others 15,055 19.0
Total votes 78,374 100

See also edit

References edit

  1. ^ a b c "Judge Tosses Obscure Candidate's Attempt to Bump Trump From NH Ballot". New Hampshire Journal. October 29, 2023. Archived from the original on November 4, 2023. Retrieved November 15, 2023. Castro's failure in New Hampshire will unlikely cause this political gadfly to land. He still has dozens more lawsuits in other states and a history as a perennial candidate. After running for state offices in Texas as a Democrat, Castro switched parties in 2020. He made runs for Senate and Congress in Texas as a Republican, though he barely registered in the final results in either campaign. Castro has also created quite a legal record outside of politics. In 2018, his $5 million lawsuit against the Georgetown University law school was dismissed. Castro sued his alma mater after he was banned from the Georgetown hiring fair, both as a prospective employee and employer. His ban was a result of resume inflation, according to court records. Castro claimed to have been a West Point cadet, though, in fact, he attended a prep school for cadet candidates who had not yet academically qualified for the service academy.
  2. ^ Castro v. Doe, No. 4:23-cv-00613-P, at *2 (N.D. Tex. 2024) (mem. op.) PDF.
  3. ^ a b c Johnson, Aaron (May 12, 2023). "John Anthony Castro: A Controversial Pursuit of the Presidency and the Unfolding of an American Dream". Knewz. Archived from the original on May 26, 2023. Retrieved May 30, 2023.
  4. ^ "Spring 2008 Commencement Exercises" (PDF). Texas A&M International University. Retrieved January 5, 2024.
  5. ^ a b "Law Firm Opens Offices, Adds Jobs". Sidney Daily News. August 24, 2013. Archived from the original on March 20, 2023. Retrieved March 20, 2023.
  6. ^ Rosenberg, Joshua (August 15, 2018). "Tax Atty's $5M Bias Suit Against Georgetown Tossed In Texas". Law360. Archived from the original on March 25, 2023. Retrieved March 25, 2023.
  7. ^ "Judge tosses Georgetown law grad's suit over school job fair ban". ABA Journal. August 17, 2018. Archived from the original on March 19, 2023. Retrieved March 19, 2023.
  8. ^ a b c Terruso, Julia (December 20, 2023). "Colorado's Supreme Court disqualified Trump from the primary ballot. Could a similar ruling come down in Pa?". Philadelphia Inquirer. Retrieved December 22, 2023. Castro, 39, also didn't appear to have a lawyer actively working on the case. While he has described himself as an attorney on his campaign website, he is not licensed to practice law.
  9. ^ a b c d e f g Landrigan, Kevin (September 2, 2023). "Trump Critic, Longshot Hopeful Has Spotty Record". New Hampshire Union Leader. Archived from the original on October 24, 2023. Retrieved October 24, 2023. In 2022, Bryan Camp, a professor at Texas Tech University School of Law, gave Castro the "Norm Peterson Award," named after the character on the sitcom "Cheers" who in the show's early years was a sleazy tax accountant who regularly gave "really bad tax advice." The award is given to anyone who takes a position in a tax case that is "so crazy that it could only have come from Norm," Camp wrote on his website. Past winners included an adviser who told Trump to deduct the costs of maintaining his hair. "Mr. Castro gets the Norm Peterson award for his advice to a bunch of U.S. taxpayers working in Australia. They had all signed closing agreements with the IRS promising not to claim the Section 911 exclusion for foreign earned income," Camp said. "Mr. Castro convinced at least 20 of them to renege on the closing agreements. Those taxpayers are all in Tax Court now, facing additional taxes and penalties." Other interesting bits from Castro's background: • CIA surveillance: On his personal Twitter account in 2022, Castro said he was under surveillance by the Central Intelligence Agency "at the behest of Donald Trump." He included a video of what he described as attempts to bug his car. • Cash rich or not so much: He told the Federal Election Commission that he had loaned his campaign $20 million, yet American Express sued him, alleging he owed $53,000 on his credit card. Castro has vigorously denied the claim. Castro said he is a "federal tax attorney," Trump's administration was behind the surveillance because big businesses were upset over the advice he had given his clients in Australia and the case at issue was pending in the U.S. Circuit Court of Appeals. Alt URL
  10. ^ Castro, John Anthony (March 27, 2018). "Castro & Co. Files $247 Million Federal Defamation Lawsuit Against Moodys Gartner" (Press release). Washington, D.C.: Castro & Co. Business Wire. Archived from the original on March 27, 2018. Retrieved October 24, 2023. ...against John Anthony Castro, J.D., LL.M.; a well-respected, thoroughly published, and internationally recognized International Tax Attorney in Washington, DC. Alt URL
  11. ^ a b c d e f Cardan, Tamara (February 22, 2021). "Dixon: a cautionary case of U.S.-Australian tax issues" (PDF). Tax Notes Federal. Archived from the original (PDF) on March 7, 2022. Retrieved March 19, 2023.
  12. ^ a b Landrigan, Kevin (November 4, 2023). "State House Dome: GOP's enhanced voter ID law holds up". Yahoo News. New Hampshire Union Leader. Retrieved November 5, 2023. Many view Castro's challenge as a plea for attention by a consultant who isn't licensed to practice law in any state and uses court rules to argue he can represent clients in federal court.
  13. ^ a b c d e f g Russell, Jenna (January 4, 2024). "Trump Ballot Challenges Advance, Varying Widely in Strategy and Sophistication". New York Times. Retrieved January 5, 2024.
  14. ^ a b Ross, Keaton (September 13, 2023). "Lawsuit seeks to block Trump from the ballot in Oklahoma". Norman Transcript. Archived from the original on September 13, 2023. Retrieved October 24, 2023. John Anthony Castro, a Dallas-based tax advisor and perennial candidate who unsuccessfully ran for state House and U.S. Senate seats in Texas prior to his presidential bid, claims the former president violated Section 3 of the 14th Amendment to the U.S. Constitution during the Jan. 6 U.S. Capitol attack and is ineligible to run... Castro has filed similar lawsuits in 11 other states that Trump won or lost by a close margin in 2020, including Kansas, Arizona, North Carolina and Utah. His legal track record is mostly unproven. While several media outlets have called him an attorney, he stated in a recent federal court filing that he has never been licensed to practice law in any state. In 2018, Georgetown University barred Castro from participating in a job fair because he embellished his resume.
  15. ^ Benson, Samuel (September 7, 2023). "New Utah lawsuit attempts to bar Trump from 2024 election ballot". Deseret News. Archived from the original on September 9, 2023. Retrieved October 24, 2023. Castro has filed similar lawsuits in Florida, New Hampshire, Wisconsin and several other states... Castro filed as a Republican candidate in the 2024 election in December 2022. Several news organizations have called him an "attorney," though he is not listed in the Texas bar directory and he claimed in a recent lawsuit that he "is not and has never been licensed to practice law in any state." Castro has been accused of embellishing his resume. Georgetown barred him from a job fair, claiming Castro wrongfully claimed to have been a cadet at the U.S. Military Academy at West Point. Castro sued the school, but a federal judge in Texas tossed the lawsuit.
  16. ^ "Battle for the 2024 Ballot: Meet the Man Challenging Trump". Law.com. January 5, 2024. Retrieved January 5, 2024.
  17. ^ Kidd, Karen (August 22, 2018). "Judge dismisses Dallas tax attorney's $5 million discrimination suit against Georgetown University over job fair ban". Southeast Texas Record. Archived from the original on April 20, 2023. Retrieved March 20, 2023.
  18. ^ a b "Mansfield Man Charged in Fraudulent Tax Return Scam" (Press release). Dallas: United States Department of Justice. January 10, 2024. Retrieved January 10, 2024.
  19. ^ a b Fogg, Keith (July 26, 2021). "Unsigned and Electronically Signed Refund Claims". Tax Notes Federal. Retrieved September 20, 2023.
  20. ^ Nevius, Alistair (July 16, 2014). "Court halts IRS regulation of contingent fees for refund claims". Journal of Accountancy.
  21. ^ a b Morrill, Aaron (February 6, 2022). "Australian Developer that Backed the Mayor Goes Under Down Under". Jersey City Times. Retrieved October 24, 2023.
  22. ^ a b c d e Robin, Myriam (September 25, 2023). "Donald Trump sued by Alan Dixon's tax adviser". Australian Financial Review. Archived from the original on September 25, 2023. Retrieved October 24, 2023.
  23. ^ Shilkova, Luba (Summer 2020). "Not Signing a Return". Contemporary Tax Journal. 9 (2): 69–71. doi:10.31979/2381-3679.2020.090207. Retrieved October 24, 2023.
  24. ^ a b Juris, Yvonne (February 11, 2019). "Australian Drops $1.9M Tax Refund Suit After Venue Challenge". Law360. Archived from the original on April 15, 2023. Retrieved April 14, 2023.
  25. ^ a b "Justia Opinion Summary: Dixon v. United States". justia.com. Justia. Retrieved October 24, 2023.
  26. ^ a b Smith, Carlton M. (May 25, 2023). "DOJ Wins One Case and Loses Motions in Another Where POAs Signed First Refund Claims for Taxpayers, Part I". Tax Notes Federal. Retrieved September 18, 2023.
  27. ^ Rosenberg, Joshua (June 5, 2022). "Fed. Circ. Says Couple Can't Claim Foreign Income Exclusion". Law360. Archived from the original on October 24, 2023. Retrieved October 24, 2023. Alt URL
  28. ^ Smith, Carlton (February 1, 2022). "CFC in Dixon Holds Improperly-Signed Timely Forms 1040-X Cannot Be Informal Refund Claims". Tax Notes Federal. Retrieved October 24, 2023.
  29. ^ "Case Detail: Castro v Internal Revenue Service". The FOIA Project. Transactional Records Access Clearinghouse. Retrieved October 24, 2023.
  30. ^ a b Hammitt, Harry, ed. (March 23, 2022). "The Federal Courts" (PDF). Access Reports. 48 (6): 6–7.
  31. ^ a b Fogg, Keith (January 11, 2024). "Investigative Disclosure". Tax Notes Federal. Retrieved January 11, 2024.
  32. ^ a b c Woolley, John (December 22, 2023). "IRS Investigator Not Liable For Possibly Disclosing Return Info". Bloomberg. Retrieved January 15, 2024.
  33. ^ a b c Robertson, Nick (January 10, 2024). "Trump 14th Amendment political challenger arrested on federal tax charges". The Hill. Retrieved January 10, 2024.
  34. ^ a b Snyder, Rachel (January 10, 2024). "Mansfield man indicted on complaints of filing fraudulent tax returns, officials say". WFAA-TV. Retrieved January 10, 2024.
  35. ^ a b c d e Russell, Jenna (January 10, 2024). "Prolific Challenger of Trump's Ballot Eligibility Faces Federal Tax Charges". New York Times. Retrieved January 10, 2024.
  36. ^ a b c Landrigan, Kevin (January 10, 2024). "GOP longshot presidential candidate indicted on tax fraud charges". New Hampshire Union Leader. Retrieved January 10, 2024.
  37. ^ a b Kelley, Joe (January 10, 2024). "Orlando tax firm owner, who's fought to keep Trump off ballots, arrested on 33 counts of tax fraud". WDBO. Retrieved January 12, 2024.
  38. ^ "EUCLID welcomes specialized faculty member". News and Events. EUCLID. Retrieved October 3, 2023.
  39. ^ "Central African Republic". International Handbook of Universities 2019. Palgrave Macmillan. 2019. pp. 1005–1006. doi:10.1057/978-3-319-76971-4_34. ISBN 978-3-319-76971-4.
  40. ^ a b Fisher, Damien (October 22, 2023). "The $600 Man Trying To Bring Down Trump". New Hampshire Journal. Retrieved November 24, 2023.
  41. ^ a b "Democratic Primary March 9, 2004" (PDF). Webb County, Texas. Archived (PDF) from the original on March 19, 2023. Retrieved March 19, 2023.
  42. ^ a b "U.S. Sen. John Cornyn". Texas Tribune. March 19, 2023. Archived from the original on March 20, 2023. Retrieved March 19, 2023.
  43. ^ "Survey of Likely Voters in Texas" (PDF). Center for Opinion Research. University of Texas at Tyler. Retrieved January 13, 2024.
  44. ^ a b c d Kennedy, Bud (May 15, 2021). "2nd District 6 Republican rejects Trump as a 'false prophet,' won't back Susan Wright". Fort Worth Star-Telegram. Archived from the original on July 15, 2021. Retrieved March 19, 2023.
  45. ^ a b "About this committee". Federal Election Commission. Retrieved December 31, 2023.
  46. ^ "Statement of Organization" (PDF). Federal Election Commission. Retrieved December 31, 2023.
  47. ^ "Trump defends praise of Putin, makes strongest hint yet of a run for president in 2024". Washington Post. ISSN 0190-8286. Archived from the original on February 27, 2022. Retrieved April 6, 2023.
  48. ^ a b c Ulrich, Steve (August 31, 2023). "Lawsuit Seeking to Prevent Trump From Appearing On 2024 PA Ballot Filed in Commonwealth Court". PoliticsPA. Archived from the original on September 19, 2023. Retrieved October 24, 2023. The Federal Election Commission (FEC) previously dismissed a similar lawsuit Castro filed against Trump, also ruling he lacked standing in the case... The 39-year-old Castro filed his candidacy for president in January 2022 and campaign finance reports filed with the Federal Election Commission indicate that he loaned his campaign $20 million back in March. His website says that he graduated from Georgetown University Law Center and earned his Juris Doctor from the University of New Mexico Law School, although he is not licensed to practice law. Despite his loan that was reported to the FEC, Castro has been sued by American Express for an outstanding credit card bill of $53,923.74, and recently requested a pro bono lawyer in a lawsuit brought by a former tax client, hinting that he could not afford a lawyer.
  49. ^ a b Kenmore, Abraham (January 8, 2024). "2 presidential candidates tossed off SC ballots sue. One wants Trump off too". States Newsroom. Retrieved January 8, 2024.
  50. ^ Fischer, Howard (November 10, 2023). "New court ruling could add ammunition to Trump's efforts to stay on Arizona ballot". Arizona Capitol Times. Archived from the original on November 11, 2023. Retrieved November 11, 2023.
  51. ^ a b c d Fisher, Damien (January 4, 2024). "Longshot GOP Candidate Tries (Again) To Get Trump Bumped From FITN Ballot". New Hampshire Journal. Archived from the original on January 5, 2024. Retrieved January 4, 2024.
  52. ^ a b O'Brien, Kelly (January 4, 2024). "Hearing held on new complaint aimed at removing Trump from New Hampshire ballot". WMUR-TV. Retrieved January 5, 2024.
  53. ^ a b c Fischer, Howard (December 6, 2023). "Court finds Trump challenger not serious candidate". Arizona Capitol Times. Retrieved December 15, 2023. And Rayes took a slap at Castro for trying to manufacture evidence designed to influence his decision. He noted that on Oct. 27 – the same day a federal judge in New Hampshire threw out Castro's challenge there because he lacked standing to sue – Castro's campaign purchased a digital billboard in downtown Phoenix, about three blocks from the federal courthouse here. And the message began running on Nov. 13, the day before the hearing before Rayes. The judge was not amused.
  54. ^ a b Tillman, Zoe (January 6, 2023). "Trump Is Already Facing a Lawsuit to Stop His 2024 Campaign". Bloomberg. Archived from the original on March 19, 2023. Retrieved March 19, 2023.
  55. ^ a b Prokop, Andrew (October 7, 2023). "The fraught debate over whether the 14th Amendment disqualifies Trump, explained". Vox. Retrieved October 7, 2023. Shortly after he registered to run, he filed a lawsuit citing Section 3 to try and get Trump taken off the ballot. He's since filed similar suits in more than a dozen other states, and constantly hypes up his effort on the website formerly known as Twitter ("They finally realized I'm not fu**ing around. Too late, beta boys," he wrote recently).
  56. ^ John Anthony Castro [@RealJohnACastro] (September 7, 2023). "Castro v. Trump is now pending before the Pennsylvania State Supreme Court. Blitzkrieg! If people understood how insanely high my IQ is, they'd realize that Trump has already lost this battle" (Tweet). Archived from the original on November 11, 2023. Retrieved January 11, 2024 – via Twitter.
  57. ^ John Anthony Castro [@RealJohnACastro] (September 11, 2023). "If he was the greatest attorney, he would've thought of this idea before I did. I'm the greatest attorney that's ever lived, and I'll prove it when I single-handedly defeat Donald Trump. I'm not gonna take the ball 99 yards across the entire football field just a hand it to somebody else at the 1 yard line who's been sitting on the bench the entire game" (Tweet). Archived from the original on January 11, 2024. Retrieved January 11, 2024 – via Twitter.
  58. ^ Betts, Anna (January 12, 2024). "Oregon Supreme Court Lets Trump Stay on Primary Ballot, for Now". NPR. Retrieved January 12, 2024.
  59. ^ Stein, Perry (January 7, 2024). "The Trump Trials: The Art of the Appeal". Washington Post. Retrieved January 7, 2024. John Anthony Castro, a Republican candidate for president, has filed more than two dozen lawsuits to remove Trump from the ballot; these cases have not been successful and are not included on the map.
  60. ^ Hill, Jessica (October 4, 2023). "Lawsuit filed against Nevada secretary of state, Trump to bar him from ballot". Las Vegas Review-Journal. Retrieved October 24, 2023. Castro filed similar lawsuits in several other states, including South Carolina, Arizona and Colorado. The cases have been dismissed in Maine, Pennsylvania, Utah and Oklahoma, according to court records.
  61. ^ Downey, K. C. (October 30, 2023). "Judge dismisses candidate's lawsuit to keep Trump off New Hampshire primary ballot". WMUR. Retrieved November 2, 2023.
  62. ^ McElhinny, Brad (December 21, 2023). "Lawsuit to boot Trump off West Virginia ballots is dismissed because plaintiff lacks standing". West Virginia MetroNews. Retrieved December 22, 2023.
  63. ^ Winger, Richard (December 14, 2023). "John Anthony Castro Dismisses His Massachusetts and Montana Cases on Trump Ballot Access". Ballot Access News. Retrieved December 15, 2023.
  64. ^ Winger, Richard (December 17, 2023). "John Anthony Castro Voluntarily Dismisses his California Anti-Trump Ballot Access Lawsuit". Ballot Access News. Retrieved December 17, 2023.
  65. ^ Weld, Elliott (November 22, 2023). "1st Circ. Rejects Challenge To Trump's 2024 Eligibility". Law360. Retrieved November 24, 2023.
  66. ^ Winger, Richard (September 6, 2023). "Lawsuit on Former President Donald Trump's Eligibility to be on Ballots Reaches U.S. Supreme Court". Ballot Access News. Retrieved October 24, 2023.
  67. ^ Kruzel, John (October 2, 2023). "US Supreme Court rebuffs long-shot candidate's bid to disqualify Trump in 2024". Reuters. Retrieved October 2, 2023.
  68. ^ Volokh, Eugene (October 31, 2023). "Interesting Standing Dispute in Fourteenth Amendment Section 3 Case Against Trump". Volokh Conspiracy. Retrieved December 22, 2023.
  69. ^ a b Cole, Devan (October 2, 2023). "Supreme Court declines to consider longshot bid to disqualify Trump from running for president". CNN. Retrieved October 2, 2023. Those cases – in Minnesota and Colorado – are far more serious legal endeavors than Castro's challenge, and they have the backing of a wide array of legal experts and constitutional scholars, though they still face long odds to prevail.
  70. ^ Weigel, David (September 1, 2023). "Meet the people who think Trump can be disqualified from running". Semafor. Retrieved September 30, 2023. But on Wednesday, without consulting Messner or others, fringe presidential candidate John Anthony Castro filed a legal complaint in New Hampshire court, making the Trump eligibility argument.
  71. ^ a b Kovensky, Josh (September 7, 2023). "A Bunch Of Fringe Figures Have Also Seized On The Disqualification Clause". Talking Points Memo. Archived from the original on September 25, 2023. Retrieved October 24, 2023. Castro further raised the stakes in his bizarre gambit on Wednesday night. He said on Twitter that he filed a petition for the Supreme Court to hear his case, and sent an email to the Department of Homeland Security demanding Secret Service protection. "I am blank copying media outlets on this email because, if I should be assassinated, I want it documented that I formally requested U.S. Secret Service protection and was ignored," Castro wrote.
  72. ^ a b "Does a civil-war-era ban on insurrectionists apply to Donald Trump?". The Economist. November 21, 2023. Retrieved November 21, 2023. Many of them have been filed by John Anthony Castro... His quixotic efforts are making little headway with judges. More credible plaintiffs are bringing challenges that force judges to reckon with uncomfortable questions of constitutional law that they surely hoped they would never have to think about.
  73. ^ Mueller, Derek (November 16, 2023). Richard L. Hasen (ed.). "Political questions and Section 3 of the Fourteenth Amendment". Election Law. Retrieved November 16, 2023. Let's start in New Hampshire, where pro se plaintiff John Castro (filing serial lawsuits around the United States) is singularly creating some of Trump's best precedent, as courts toss these poorly litigated cases. (It's worth noting a series of similar problems have arisen in the past with natural born citizen claims, as plaintiffs with poor legal arguments create adverse precedent and sometimes bad legal holdings.
  74. ^ Muller, Derek (December 12, 2023). "Recent news of pending Section 3 challenges". Election Law. Retrieved January 4, 2024.
  75. ^ a b Mathur-Ashton, Aneeta (January 5, 2024). "Trump and the 14th Amendment: Here's Where the Remaining State Challenges Stand After Maine and Colorado Rulings". The Messenger. Archived from the original on January 6, 2024. Retrieved January 5, 2024. Castro filed a challenge to Trump, Charles Rettig, Maria Chapa Lopez, Tuan Dang Ma, Anne Craig-Pena, Anton Pukhalenko, Estela Wells, John Turnicky, and John Doe in June in the U.S. District Court for the Northern District of Texas. According to the initial complaint filed on June, 5, Rettig is the former Trump-appointed Commissioner of Internal Revenue, Chapa Lopez is the former Trump-appointed U.S. Attorney for the Middle District of Florida, Tuan Dang Ma is a "Trump-supporting" IRS-CI Special Agent, Craig-Pena is a "Trump-supporting" IRS Attorney with the Office of Chief Counsel, Pukhalenko is a "Trump-supporting" tax examiner with the Internal Revenue Service, Wells is a "Trump-supporting" tax examiner with the Internal Revenue Service, Turnicky is the former Head of Security for the Central Intelligence Agency and current housing program manager for the U.S. Department of Defense at the Joint Defense Facility at Pine Gap ("JDFPG"), and John Doe "assisted in the conspiracy to unlawfully surveil, harass, and retaliate against Plaintiff." Castro is representing himself in the suit.
  76. ^ Castro, John Anthony (September 30, 2008). "Bush's bailout plan would be a disaster and leave America in the hands of foreign interests". Houston Chronicle. Archived from the original on March 21, 2023. Retrieved March 20, 2023.
  77. ^ Payne, Daniel (May 1, 2021). "Trump gets tested in suburban Texas". Politico. Archived from the original on March 20, 2023. Retrieved March 20, 2023.
  78. ^ Payne, Daniel (May 1, 2021). "Trump gets tested in suburban Texas". Politico. Retrieved January 8, 2024.
  79. ^ Winger, Richard (January 6, 2023). "Little-Known Republican Presidential Candidate Files Lawsuit to Bar Former President Donald Trump from Running in 2024". Ballot Access News. Archived from the original on March 19, 2023. Retrieved March 19, 2023.
  80. ^ "Texas Official Election Results". results.texas-election.com. Texas Secretary of State. Archived from the original on November 8, 2019. Retrieved July 15, 2020.
  81. ^ "Texas 6th District U.S. House special election result". Washington Post. Archived from the original on April 30, 2023. Retrieved March 19, 2023.

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