12 Cited authorities

  1. McKart v. United States

    395 U.S. 185 (1969)   Cited 1,605 times   1 Legal Analyses
    Holding that issue which involved statutory interpretation did not require exhaustion because it required no agency expertise, was not a matter of discretion, and would not have been aided by any additional administrative action
  2. Lindsey v. U.S.

    448 F. Supp. 2d 37 (D.D.C. 2006)   Cited 120 times
    Holding that the Court lacks the subject-matter jurisdiction necessary to enter "a ruling declaring that the defendant has violated the Internal Revenue Code in one or more respects"
  3. Shane v. U.S.

    Civil Action No. 07-577 (RBW) (D.D.C. Jan. 9, 2008)   Cited 6 times

    Civil Action No. 07-577 (RBW). January 9, 2008 A separate order granting the defendant's motion to dismiss, dismissing the plaintiff's amended complaint, and closing this case follows. MEMORANDUM OPINION REGGIE WALTON, District Judge Phillip B. Shane, the plaintiff in this civil case, seeks to recover damages against the United States of America pursuant to the Taxpayer Bill of Rights, 26 U.S.C. § 7433 (2000), based on multiple alleged violations of the Internal Revenue Code, 26 U.S.C. §§ 1- 9833

  4. Thomas Kinkade Foundation Charitable Trust v. U.S.

    Civil Action No. 02 cv 1973 (RMC) (D.D.C. Nov. 20, 2003)

    Civil Action No. 02 cv 1973 (RMC) November 20, 2003 ORDER OF JUDGMENT ROSEMARY COLLYER, District Judge Pending before the Court are Cross-Motions for an entry of declaratory judgment filed by the Plaintiff, The Thomas Kinkade Foundation Charitable Trust ("Foundation"), and the Defendants, the United States of America and the Internal Revenue Service ("IRS"). The motions filed by the parties are substantially similar, except that the Foundation asks that certain findings of fact be included in the

  5. Synanon Church v. United States

    557 F. Supp. 1329 (D.D.C. 1983)   Cited 6 times

    Civ. A. No. 82-2303. March 2, 1983. Philip C. Bourdette and David R. Benjamin of Bourdette, Benjamin Weill, Badger, Cal., Geoffery Gitner of Scherr, Krebs Gitner and Bruce R. Hopkins, Washington, D.C., for plaintiff. Thomas M. Lawler and John J. McCarthy of the Dept. of Justice, Tax Division, Washington, D.C., for defendant. MEMORANDUM ORDER CHARLES R. RICHEY, District Judge. Plaintiff, Synanon Church, (hereinafter "Synanon") has brought this action under Section 7428 of the Internal Revenue Code

  6. Virginia Professional Standards v. Blumenthal

    466 F. Supp. 1164 (D.D.C. 1979)   Cited 9 times

    Civ. A. No. 77-1703. January 24, 1979. William G. Kopit, Washington, D.C., for plaintiffs. Donald J. Gavin, Tax Div., U.S.Dept. of Justice, Washington, D.C., for defendants. OPINION HAROLD H. GREENE, District Judge. This case is before the Court on cross motions for summary judgment and on defendants' motion to exclude certain documents from the record here under review. The sole issue raised by the summary judgment motions is whether the Internal Revenue Service improperly denied the plaintiffs'

  7. Section 501 - Exemption from tax on corporations, certain trusts, etc

    26 U.S.C. § 501   Cited 3,219 times   285 Legal Analyses
    Granting tax-exempt status to qualified pension plans
  8. Section 7433 - Civil damages for certain unauthorized collection actions

    26 U.S.C. § 7433   Cited 1,097 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"
  9. Section 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc

    26 U.S.C. § 7428   Cited 361 times   3 Legal Analyses
    Providing for declaratory judgment action in federal district court for determination of tax-exempt status
  10. Section 509 - Private foundation defined

    26 U.S.C. § 509   Cited 154 times   26 Legal Analyses
    Providing for three circumstances under which an organization may qualify as a supporting organization, only one of which need be satisfied
  11. Section 4942 - Taxes on failure to distribute income

    26 U.S.C. § 4942   Cited 61 times   13 Legal Analyses
    Providing that "the minimum investment return for any private foundation for any taxable year is 5 percent of the excess of the aggregate fair market value of all assets of the foundation other than those which are used (or held for use) directly in carrying out the foundation's exempt purpose, over (B) the acquisition indebtedness with respect to such assets"
  12. Section 601.201 - Rulings and determinations letters

    26 C.F.R. § 601.201   Cited 77 times   1 Legal Analyses
    Describing revenue rulings