§Why CasetextPricing

Hom v. United States of America

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

8 Cited authorities

  1. Conforte v. U.S.

    979 F.2d 1375 (9th Cir. 1992)   Cited 78 times
    Holding that district court lacked jurisdiction to hear plaintiff's § 7433 claim due to plaintiff's failure to exhaust her administrative remedies

  2. Cryer v. U.S.

    554 F. Supp. 2d 642 (W.D. La. 2008)   Cited 4 times
    Granting motion to dismiss § 7431 claim for failure to state a claim because conclusory allegations that special agents of the IRS criminal division made oral disclosures, to certain identified individuals and businesses, that the plaintiff was the subject of a criminal investigation were devoid of any detail or supporting factual basis

  3. Manant v. U.S.

    CIVIL NO. 10-00566 JMS/KSC (D. Haw. Jun. 30, 2011)

    CIVIL NO. 10-00566 JMS/KSC. June 30, 2011 ORDER GRANTING DEFENDANT UNITED STATES OF AMERICA'S MOTION TO DISMISS AND ALTERNATIVE MOTION FOR SUMMARY JUDGMENT J. MICHAEL SEABRIGHT, District Judge I. INTRODUCTION Plaintiffs Michael and Annette Manant ("Plaintiffs"), proceeding pro se, seek damages under 26 U.S.C. § 7433 against Defendant United States of America (the "government") for alleged statutory and regulatory violations by the Internal Revenue Service ("IRS"). The government moves to dismiss

  4. Cryer v. U.S.

    309 F. App'x 813 (5th Cir. 2009)

    No. 08-30667. Summary Calendar. February 4, 2009. George Edward Harp, Shreveport, LA, for Plaintiff-Appellant. Duston K. Barton, Patrick Joseph Urda, U.S. Department of Justice, Washington, DC, for Defendant-Appellee. Appeal from the United States District Court for the Western District of Texas, No. 5:07-CV-2206. Before SMITH, STEWART, and SOUTHWICK, Circuit Judges. PER CURIAM:[fn*] [fn*] Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not

  5. 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 345,529 times   922 Legal Analyses
    Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

  6. Section 6103 - Confidentiality and disclosure of returns and return information

    26 U.S.C. § 6103   Cited 1,335 times   29 Legal Analyses
    Recognizing an individual's right to privacy with regard to disclosure of tax returns

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

    26 U.S.C. § 7433   Cited 1,098 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"

  8. Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information

    26 U.S.C. § 7431   Cited 410 times
    Providing for civil damages for unauthorized inspection or disclosure of tax returns and tax return information