Question 1. Who has Standing against the Mooneys as the Plaintiff and
being the as the Real Party of Interest in the "Courts of the United States " arising
under Article III Sections 1 and 2—is the "United States of America; " or, is it the
"United States? "

Question 2. In the "District of Minnesota " is the tribunal "United States
District Court " created under Article I Section 8 Clause 9 of the Constitution of the
United States as codified in 28 U.S.C. § 132 exercising the "judicial power of a district
court . . . may be exercised by a single judge " (28 U.S.C. § 132(c))?

Question 3. In the "District of Minnesota " is the tribunal "United States
District Court " a bona fide Article III "Court of the United States " arising under
Article III of the Constitution of the United States exercising the "judicial Power of
the United States " in Section 1 and in Section 2 exercising "The judicial Power shall
extend to all Cases, in Law and Equity, arising under the Constitution, the Laws of
the United States? "

Question 4. Aren 't all agencies and federal agencies required to publish in the
"Federal Register " all documents, being their Rules and Regulations, having a
"general applicability and legal effect " if they have any application to the Mooneys
and the People of the several States?

Question 5. Aren 't all "C6urts of the United States " Arising under Article III
Sections 1 and 2 exercising the "judicial Power of the United States; " and, all
tribunals established under Article I Section 8 Clause 9; and, all administrative
courts, commissions, agencies, federal agencies, independent establishments and
other similar "administrative entities " bound that "The contents of the Federal
Register shall be judicially noticed " if so published in the Federal Register?

Question 6. Isn 't the Internal Revenue Service ("IRS") bound by the
Administrative Procedure Act of 1946 that only "substantive regulations, " i.e.,
"legislative rules " having the "force and effect of law " can "create a private right of
action " against "People of the several States " domiciled in one of the several States if
IRS complies with all of the procedures of the "Predicate of Formal Rule Making; " or,
if the IRS complies with all of the procedures of the "Predicate of Informal
Rulemaking " codified in 5 U.S.C. § 553? "

Question 7. Doesn 't all of the Part 301 regulations in the Code of Federal
Regulations ("CFR ") of Title 26 that was held to be limited to only "housekeeping
regulations " preclude all "obligations " of the Mooneys to the IRS?

Question 8. Isn 't it unconstitutional for the IRS to send collection letters including
alleged financial obligation to the IRS with threats of Liens and Levies to the
Mooneys without disclosing and identifying the specific regulations that comply with
"general applicability and legal effect " that are published in the "Federal Register " to
support the IRS 's claim?

Question 9. Aren 't the Mooneys absolved legally of all alleged financial
obligations to the IRS if there are no "Substantive Regulations " published in the
Federal Register as

Who has Standing against the Mooneys as the Plaintiff and being the as the Real Party of Interest in the 'Courts of the United States' arising under Article III Sections 1 and 2