Ridgely Jr. and his firm assert that these Circular 230 restrictions violate his First Amendment rightto petition the government for a redress of grievances and his due process rightto obtain a refund of taxes paid.
"If that does not occur by Friday, we will advise our clients of their rightto sue the IRS for theredress of their grievances, " Mr. Sekulow said in a statement.
Even where a clear righttoredress exists, the on-line catalogue customer in Tokyo, say, can hardly go to Newark or Nottingham to extract a refund for a dud purchase.