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Access Behavioral Health Services, Inc. v. United States of America

MOTION for Summary Judgment due to lack of subject matter jurisdiction, and on the merits Dylan Christopher Cerling appearing for Defendant United States of America. Responses due

43 Cited authorities

  1. Anderson v. Liberty Lobby, Inc.

    477 U.S. 242 (1986)   Cited 236,142 times   38 Legal Analyses
    Holding that summary judgment is not appropriate if "the dispute about a material fact is ‘genuine,’ that is, if the evidence is such that a reasonable jury could return a verdict for the nonmoving party"

  2. United States v. Mitchell

    445 U.S. 535 (1980)   Cited 2,328 times
    Holding that the United States does not have a specific fiduciary obligation to manage timber resources on allotted lands, held in trust for Indian-allotees

  3. Taylor v. List

    880 F.2d 1040 (9th Cir. 1989)   Cited 9,005 times
    Holding that no § 1983 liability exists absent personal participation

  4. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,035 times
    Holding that 26 U.S.C. § 6511, which, when read with 26 U.S.C. § 7422, includes “may not be maintained” language, is jurisdictional

  5. Begier v. Internal Revenue Service

    496 U.S. 53 (1990)   Cited 813 times   7 Legal Analyses
    Holding that the segregation of funds was not a prerequisite to the establishment of a statutory trust under the Internal Revenue Code

  6. United States v. Boyle

    469 U.S. 241 (1985)   Cited 978 times   24 Legal Analyses
    Holding that a client could be penalized for counsel's tardy filing of a tax return

  7. United States v. King

    395 U.S. 1 (1969)   Cited 1,034 times
    Holding that waiver of sovereign immunity “cannot be implied but must be unequivocally expressed”

  8. Bob Jones University v. Simon

    416 U.S. 725 (1974)   Cited 713 times   1 Legal Analyses
    Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions

  9. Enochs v. Williams Packing Co.

    370 U.S. 1 (1962)   Cited 1,030 times
    Holding that the court must view the facts in the light most favorable to the government

  10. Commissioner v. Sunnen

    333 U.S. 591 (1948)   Cited 1,739 times   2 Legal Analyses
    Holding that when a court has entered a final judgment dismissing a claim, the parties to the suit are precluded from relitigating it

  11. Rule 56 - Summary Judgment

    Fed. R. Civ. P. 56   Cited 328,637 times   158 Legal Analyses
    Holding a party may move for summary judgment on any part of any claim or defense in the lawsuit

  12. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,035 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  13. Section 6651 - Failure to file tax return or to pay tax

    26 U.S.C. § 6651   Cited 2,814 times   31 Legal Analyses
    Providing for penalties for failure to file a timely tax return

  14. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,496 times   13 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund

  15. Section 7421 - Prohibition of suits to restrain assessment or collection

    26 U.S.C. § 7421   Cited 2,002 times   13 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions

  16. Section 6511 - Limitations on credit or refund

    26 U.S.C. § 6511   Cited 1,356 times   22 Legal Analyses
    Incorporating by reference § 6511

  17. Section 7501 - Liability for taxes withheld or collected

    26 U.S.C. § 7501   Cited 625 times   4 Legal Analyses
    Providing that revenue taxes collected by intermediaries constitute a special fund in trust for the United States

  18. Section 3101 - Rate of tax

    26 U.S.C. § 3101   Cited 555 times   18 Legal Analyses
    Imposing percentage tax on "wages"

  19. Section 6694 - Understatement of taxpayer's liability by tax return preparer

    26 U.S.C. § 6694   Cited 287 times   3 Legal Analyses
    Understating federal tax liability

  20. Section 6703 - Rules applicable to penalties under sections 6700, 6701, and 6702

    26 U.S.C. § 6703   Cited 235 times   1 Legal Analyses
    Permitting partial payment for penalties assessed under 26 U.S.C. §§ 6700 and 6701

  21. Section 601.103 - Summary of general tax procedure

    26 C.F.R. § 601.103   Cited 30 times   1 Legal Analyses
    Defining "assessment" as the "[d]etermination of the [tax] rate or amount of something, such as a tax or damages"