8 Cited authorities

Sisk v. Texas Parks & Wildlife Department
644 F.2d 1056 (5th Cir. 1981) Cited 58 times
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
Bothke v. Fluor Engineers and Constructors
713 F.2d 1405 (9th Cir. 1983) Cited 19 times
In Bothke, the taxpayer sued an IRS employee for constitutional violations after the defendant attached plaintiff's wages to collect a delinquent tax assessment.
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 357,835 times 950 Legal Analyses
Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss
Rule 8 - General Rules of Pleading
Fed. R. Civ. P. 8 Cited 162,084 times 197 Legal Analyses
Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."
Rule 1 - Scope and Purpose
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"
Section 6103 - Confidentiality and disclosure of returns and return information
26 U.S.C. § 6103 Cited 1,365 times 29 Legal Analyses
Recognizing an individual's right to privacy with regard to disclosure of tax returns
Section 7403 - Action to enforce lien or to subject property to payment of tax
26 U.S.C. § 7403 Cited 1,140 times 1 Legal Analyses
Granting federal courts the authority to order a foreclosure and sale of a property subject to a tax lien
Section 7401 - Authorization
26 U.S.C. § 7401 Cited 516 times 2 Legal Analyses
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"

United States of America v. Standring et al

8 Cited authorities

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.

Granting the court discretion to exclude matters outside the pleadings presented to the court in defense of a motion to dismiss

Holding that "[e]very defense to a claim for relief in any pleading must be asserted in the responsive pleading. . . ."

Recognizing the federal rules of civil procedure should be employed to promote the "just, speedy, and inexpensive determination of every action and proceeding"

Recognizing an individual's right to privacy with regard to disclosure of tax returns

Granting federal courts the authority to order a foreclosure and sale of a property subject to a tax lien

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"