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Baga v. The United States Treasury Department Internal Revenue Service

MOTION to Dismiss for Lack of Jurisdiction Failure to State a Claim and Insufficient Service of Process

32 Cited authorities

  1. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 277,112 times   369 Legal Analyses
    Holding that allegations of conduct that are merely consistent with wrongdoing do not state a claim unless "placed in a context that raises a suggestion of" such wrongdoing

  2. Arbaugh v. Y H Corp.

    546 U.S. 500 (2006)   Cited 8,209 times   27 Legal Analyses
    Holding that Title VII's numerosity requirement is nonjurisdictional even though it serves the important policy goal of “spar[ing] very small businesses from Title VII liability”

  3. Fed. Deposit Ins. v. Meyer

    510 U.S. 471 (1994)   Cited 7,263 times   1 Legal Analyses
    Holding a Bivens claim does not lie against federal agencies because, if damages claims were permitted against federal agencies, "there would be no reason for aggrieved parties to bring damages actions against individual officers" and thus "the deterrent effects of the Bivens remedy would be lost"

  4. Foman v. Davis

    371 U.S. 178 (1962)   Cited 29,504 times   4 Legal Analyses
    Holding that an appeal was improperly dismissed when the record as a whole — including a timely but incomplete notice of appeal and a premature but complete notice — revealed the orders petitioner sought to appeal

  5. Connelly v. Lane Constr. Corp.

    809 F.3d 780 (3d Cir. 2016)   Cited 3,931 times   1 Legal Analyses
    Holding that a prima facie case is an evidentiary standard, not a “proper measure of whether a complaint fails to state a claim”

  6. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,051 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

  7. Shane v. Fauver

    213 F.3d 113 (3d Cir. 2000)   Cited 3,187 times
    Holding that unless amendment would be futile, a district court must give a plaintiff the opportunity to amend a complaint that fails to state a claim

  8. Bob Jones University v. Simon

    416 U.S. 725 (1974)   Cited 721 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 1,037 times
    Holding that the court must view the facts in the light most favorable to the government

  10. Flora v. United States

    362 U.S. 145 (1960)   Cited 668 times
    Holding that 28 U.S.C. § 1346 "requires full payment of the assessment before an income tax refund suit can be maintained in a Federal District Court"

  11. Rule 12 - Defenses and Objections: When and How Presented; Motion for Judgment on the Pleadings; Consolidating Motions; Waiving Defenses; Pretrial Hearing

    Fed. R. Civ. P. 12   Cited 358,269 times   949 Legal Analyses
    Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

  12. Rule 4 - Summons

    Fed. R. Civ. P. 4   Cited 72,489 times   129 Legal Analyses
    Holding that if defendant is not served within 90 days after the complaint is filed, the court—on a motion, or on its own following notice to the plaintiff—must dismiss the action without prejudice against that defendant or order that service be made by a certain time

  13. Section 2201 - Creation of remedy

    28 U.S.C. § 2201   Cited 25,004 times   62 Legal Analyses
    Granting district courts the authority to create a remedy with the force of a final judgment

  14. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,484 times   23 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  15. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,535 times   15 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund

  16. Section 6672 - Failure to collect and pay over tax, or attempt to evade or defeat tax

    26 U.S.C. § 6672   Cited 2,074 times   20 Legal Analyses
    Allowing the IRS to recover penalties from "[a]ny person required to collect, truthfully account for, and pay over" withholding taxes who "willfully" fails to do so

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

    26 U.S.C. § 7421   Cited 2,018 times   14 Legal Analyses
    Banning injunctions against future tax collection, subject to enumerated exceptions

  18. Section 6015 - Relief from joint and several liability on joint return

    26 U.S.C. § 6015   Cited 1,185 times   19 Legal Analyses
    Granting relief from joint liability where "it is inequitable to hold the individual liable"

  19. Section 7433 - Civil damages for certain unauthorized collection actions

    26 U.S.C. § 7433   Cited 1,114 times   3 Legal Analyses
    Creating a cause of action for damages against the United States "[i]f, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title"

  20. Section 6532 - Periods of limitation on suits

    26 U.S.C. § 6532   Cited 842 times   6 Legal Analyses
    Imposing additional conditions on suits brought under § 7422

  21. Section 301.7433-1 - Civil cause of action for certain unauthorized collection actions

    26 C.F.R. § 301.7433-1   Cited 301 times
    Specifying required administrative remedies