IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF TENNESSEE NASHVILLE DIVISION VALERIA TANCO and

SOPHY JESTY, IJPE DeKOE and THOMAS KOSTURA, and JOHNO ESPEJO and MATTHEW MANSELL, Plaintiffs, v. WILLIAM EDWARD BILL HASLAM, as Governor of the State of Tennessee, et al., Defendants. ) ) ) ) ) ) ) ) ) ) ) ) )

Case No. 3:13-cv-01159 Judge Aleta A. Trauger

PLAINTIFFS OPPOSITION TO MOTION TO INTERVENE

Plaintiffs file this Opposition to the Motion to Intervene filed by Susan Martin (Docket No. 57) (Motion). Martins motion for intervention in this action should be denied in that the motion fails to show any ground for intervention of right under Rule 24(a) of the Federal Rules of Civil Procedure or for permissive intervention under Rule 24(b). Martins Motion does not identify any interest relating to the subject of this action, for purposes of Rule 24(a), nor any claim or defense sharing with this action a common question of law or fact, for purposes of Rule 24(b). Rather, Martin premises her motion on her purported standing to Intervene as a married female taxpayer, her pending lawsuit against federal officials regarding federal taxes, and a purported interest in how the benefits, exemptions, and deductions of the taxes she and her spouse pays are distributed. Motion at 1. Martins purported interest as a taxpayer and in how federal tax revenues are spent cannot support any

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legal interest in her own lawsuit,1 much less in this lawsuit against Tennessee state officials. Moreover, Martins Motion does not offer an explanation of how any interest she might have will not be adequately represented by the Defendant government officials who oppose the relief that Plaintiffs seek in this action. Martin already has an adequate forum for her claims in the lawsuit she filed in this Court against the Social Security Administration, Martin v. Colvin, (3:14-cv-00209), in which she presents her argument that the Administrations application of the Supreme Courts holding in United States v. Windsor, 133 S. Ct. 2675 (2013), impedes her rights, including the alleged rights to receive benefits from taxation, vote Republican, and live safely in a State that historically votes Republican. Martin v. Colvin, No. 3:14-cv-00209, Docket No. 18, at 1, 2 (M.D. Tenn. Feb. 24, 2014). None of these alleged rights are remotely implicated by Plaintiffs claims in this matter, there can be no showing that the Courts disposition of this case will impair or impact Martins ability to protect any such interests, and the two cases have no common questions of law or fact. Plaintiffs accordingly request that Martins Motion to Intervene be denied.

The District Court in Martins pending lawsuit recently denied Martins request for temporary or preliminary relief, ruling that federal district courts lack jurisdiction over actions seeking injunctions against the collection of taxes. Martin v. Colvin, No. 3:14-cv-00209, Docket No. 15, at 1 (M.D. Tenn. February 19, 2014) (citation omitted).
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Dated: March 11, 2014 Respectfully submitted,

/s/ Abby R. Rubenfeld Abby R. Rubenfeld (B.P.R. No. 6645) RUBENFELD LAW OFFICE, PC 2409 Hillsboro Road, Suite 200 Nashville, Tennessee 37212 Tel.: (615) 386-9077 Fax: (615) 386-3897 arubenfeld@rubenfeldlaw.com

/s/ Maureen T. Holland Maureen T. Holland (B.P.R. No. 15202) HOLLAND AND ASSOCIATES, PLLC 1429 Madison Avenue Memphis, Tennessee 38104-6314 Tel.: (901) 278-8120 Fax: (901) 278-8125 mtholland@aol.com Admitted Pro Hac Vice /s/ Regina M. Lambert Regina M. Lambert (B.P.R. No. 21567) REGINA M. LAMBERT, ESQ. 7010 Stone Mill Drive Knoxville, Tennessee 37919 Tel: (865) 679-3483 Tel: (865) 558-8166 lambertregina@yahoo.com Admitted Pro Hac Vice

/s/ William L. Harbison William L. Harbison (B.P.R. No. 7012) Phillip F. Cramer (B.P.R. No. 20697) J. Scott Hickman (B.P.R. No. 17407) John L. Farringer IV (B.P.R. 22783) SHERRARD & ROE, PLC 150 3rd Avenue South, Suite 1100 Nashville, Tennessee 37201 Tel.: (615) 742-4200 bharbison@sherrardroe.com pcramer@sherrardroe.com shickman@sherrardroe.com jfarringer@sherrardroe.com

/s/ Shannon P. Minter Shannon P. Minter (CA Bar No. 168907) Christopher F. Stoll (CA Bar No. 179046) Asaf Orr (CA Bar No. 261650) NATIONAL CENTER FOR LESBIAN RIGHTS 870 Market Street, Suite 370 San Francisco, California 94102 Tel.: (415) 392-6257 Fax: (415) 392-8442 sminter@nclrights.org cstoll@nclrights.org aorr@nclrights.org Admitted Pro Hac Vice Attorneys for Plaintiffs

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CERTIFICATE OF SERVICE I hereby certify that on March 11, 2014, a copy of the foregoing was filed electronically. Notice of this filing will be sent by operation of the Courts electronic filing system to all parties indicated on the electronic filing receipt. Parties may access this filing through the Courts electronic filing system: Martha A. Campbell Kevin G. Steiling Tennessee Attorney Generals Office General Civil Division Cordell Hull Building, Second Floor P. O. Box 20207 Nashville, Tennessee 37214 Attorneys for Defendants

Jonathan Scruggs Alliance Defending Freedom 1511 N. 90th Street Scottsdale, Arizona 85260 Attorney for Amicus Curiae Family Action Council of Tennessee

Susan G. Martin 602 Pemberton Drive Lebanon, TN 37087 Pro se, Motion to Intervene Pending

/s/ Scott Hickman

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