§Why CasetextPricing

Dockens v. United States of America

MOTION TO DISMISS FOR FAILURE TO STATE A CLAIM with Brief In Support

46 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 271,409 times   281 Legal Analyses
    Holding that courts are not required "to credit a complaint's conclusory statements without reference to its factual context"

  2. Bell Atl. Corp. v. Twombly

    550 U.S. 544 (2007)   Cited 284,187 times   370 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

  3. Erickson v. Pardus

    551 U.S. 89 (2007)   Cited 66,437 times   3 Legal Analyses
    Holding that a complaint must "give the defendant fair notice of what the . . . claim is and the grounds upon which it rests"

  4. Bivens v. Six Unknown Fed. Narcotics Agents

    403 U.S. 388 (1971)   Cited 26,875 times   28 Legal Analyses
    Holding that there is an implied cause of action for money damages against federal officials for violations of the Fourth Amendment

  5. Correctional Services Corporation v. Malesko

    534 U.S. 61 (2001)   Cited 2,906 times   3 Legal Analyses
    Holding that there is no private right of action under Bivens for damages against private entities that engage in alleged constitutional deprivations while acting under color of federal law

  6. United States v. Nordic Village, Inc.

    503 U.S. 30 (1992)   Cited 1,824 times   3 Legal Analyses
    Holding that the existence of "plausible" interpretations that would not permit recovery "is enough to establish that a reading imposing monetary liability on the Government is not ‘unambiguous' and therefore should not be adopted"

  7. United States v. Testan

    424 U.S. 392 (1976)   Cited 2,238 times
    Holding that Back Pay Act does not provide a remedy for misclassified federal employees

  8. United States v. Dalm

    494 U.S. 596 (1990)   Cited 1,057 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

  9. Kerns v. U.S.

    585 F.3d 187 (4th Cir. 2009)   Cited 1,492 times
    Holding that “when the defendant challenges the veracity of the facts underpinning subject matter jurisdiction, the trial court may go beyond the complaint, conduct evidentiary proceedings, and resolve the disputed jurisdictional facts,” and “when the jurisdictional facts are inextricably intertwined with those central to the merits, the court should resolve the relevant factual disputes only after appropriate discovery”

  10. Adams v. Bain

    697 F.2d 1213 (4th Cir. 1982)   Cited 2,453 times
    Holding that "where the jurisdictional facts are intertwined with the facts central to the merits of the dispute, . . . the entire factual dispute is appropriately resolved only by a proceeding on the merits" and it is inappropriate to dismiss the case for lack of subject-matter jurisdiction

  11. Section 1983 - Civil action for deprivation of rights

    42 U.S.C. § 1983   Cited 512,287 times   718 Legal Analyses
    Holding liable any state actor who "subjects, or causes [a person] to be subjected" to a constitutional violation

  12. 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 366,511 times   968 Legal Analyses
    Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

  13. Rule 8 - General Rules of Pleading

    Fed. R. Civ. P. 8   Cited 166,425 times   198 Legal Analyses
    Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

  14. Rule 4 - Summons

    Fed. R. Civ. P. 4   Cited 75,042 times   132 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

  15. Section 1346 - United States as defendant

    28 U.S.C. § 1346   Cited 24,834 times   24 Legal Analyses
    Determining liability to the claimant "in accordance with the law of the place where the act or omission occurred"

  16. Section 2680 - Exceptions

    28 U.S.C. § 2680   Cited 7,940 times   12 Legal Analyses
    Concluding that claims for injurious falsehoods, disparagement of property, slander of goods, or trade libel are claims arising out of libel or slander under the FTCA

  17. Section 6213 - Restrictions applicable to deficiencies; petition to Tax Court

    26 U.S.C. § 6213   Cited 6,398 times   28 Legal Analyses
    Relating to unpaid taxes attributable to a deficiency

  18. Section 7422 - Civil actions for refund

    26 U.S.C. § 7422   Cited 2,569 times   15 Legal Analyses
    Granting a tax payer a cause of action related to a claim for a refund

  19. Section 6212 - Notice of deficiency

    26 U.S.C. § 6212   Cited 1,948 times   28 Legal Analyses
    Authorizing "the Secretary" to issue NODs

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

    26 U.S.C. § 7433   Cited 1,124 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"

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

    26 C.F.R. § 301.7433-1   Cited 305 times
    Specifying required administrative remedies

  22. Section 301.6402-2 - Claims for credit or refund

    26 C.F.R. § 301.6402-2   Cited 217 times
    Defining content of claim for refund

  23. Section 301.6402-3 - Special rules applicable to income tax

    26 C.F.R. § 301.6402-3   Cited 128 times
    Allowing a return that claims a refund to qualify as a claim for refund under § 6511

  24. Section 301.7433-2 - Civil cause of action for violation of section 362 or 524 of the Bankruptcy Code

    26 C.F.R. § 301.7433-2   Cited 28 times
    Creating a civil cause of action for a willful violation of sections 362 and 524 of the Bankruptcy Code