Reversing dismissal for failure to state a claim and noting that "[i]f a complaint is ambiguous or does not contain sufficient information to allow a responsive pleading to be framed, the proper remedy is a motion for a more definite statement under Rule 12(e)" rather than dismissal
In Bothke, the taxpayer sued an IRS employee for constitutional violations after the defendant attached plaintiff's wages to collect a delinquent tax assessment.
Fed. R. Civ. P. 1 Cited 15,644 times 51 Legal Analyses
Recognizing the federal rules of civil procedure should be employed to promote the "just, speedy, and inexpensive determination of every action and proceeding"
Providing that "no civil action for the collection or recovery of taxes, or of any fine, penalty, or forfeiture, shall be commenced unless the Secretary authorizes or sanctions the proceedings and the Attorney General or his delegate directs that the action be commenced"