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Wade v. Regional Director of IRS

MEMORANDUM DECISION AND ORDER denying 6 Motion to Dismiss for Lack of Jurisdiction. Signed

11 Cited authorities

  1. Trackwell v. U.S.

    472 F.3d 1242 (10th Cir. 2007)   Cited 1,035 times
    Holding that Clerk of the Supreme Court was immune from suit for his alleged failure to transmit a document to the Court because "here the Clerk is being asked to perform a judicial function delegated by the Supreme Court—the filing of an application," and clerks are entitled to judicial immunity when performing such judicial functions

  2. Bob Jones University v. Simon

    416 U.S. 725 (1974)   Cited 713 times   1 Legal Analyses
    Holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions

  3. Ledbetter v. City of Topeka

    318 F.3d 1183 (10th Cir. 2003)   Cited 684 times
    Finding municipality not liable for conduct of municipal judge when challenged actions were undertaken pursuant to state law

  4. Archuleta v. Wagner

    523 F.3d 1278 (10th Cir. 2008)   Cited 343 times   1 Legal Analyses
    Concluding that, in the motion to dismiss posture, a court must "accept as true all well-pleaded facts, as distinguished from conclusory allegations"

  5. Rios v. Ziglar

    398 F.3d 1201 (10th Cir. 2005)   Cited 84 times
    Holding that the "[f]ailure to raise an issue in the district court generally constitutes waiver"

  6. Phillips v. Beierwaltes

    466 F.3d 1217 (10th Cir. 2006)   Cited 68 times
    Holding that a magistrate judge's § 1782 discover order is not appealable unless and until the district court adopts it

  7. Estate of Michael v. Lullo

    173 F.3d 503 (4th Cir. 1999)   Cited 44 times
    Holding that the Mandamus Act cannot override the AIA

  8. U.S. ex Rel. Rahman v. Oncology Associates

    201 F.3d 277 (4th Cir. 1999)   Cited 8 times

    No. 99-1905. Argued: September 22, 1999. Decided: December 14, 1999. APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND, AT BALTIMORE. ALEXANDER HARVEY, II, SENIOR DISTRICT JUDGE. (CA-95-2241-H) ARGUED: Dana Joan Martin, Appellate Staff, Civil Division, UNITED STATES DEPARTMENT OF JUSTICE, Washington, D.C., for Appellant. Paul Mark Sandler, FREISHTAT SANDLER, Baltimore, Maryland, for Appellees. ON BRIEF: David W. Ogden, Acting Assistant Attorney General, Lynne A. Battaglia

  9. Section 636 - Jurisdiction, powers, and temporary assignment

    28 U.S.C. § 636   Cited 500,353 times   39 Legal Analyses
    Holding that when a party fails to object to a magistrate judge's report and recommendation, our review of the district court's resulting decision is for plain error so long as the party "has been served with notice that [this consequence] will result from a failure to object"

  10. Section 1361 - Action to compel an officer of the United States to perform his duty

    28 U.S.C. § 1361   Cited 6,556 times   4 Legal Analyses
    Granting to the district courts "original jurisdiction of any action in the nature of mandamus to compel an officer or employee of the United States or any agency thereof to perform a duty owed to the plaintiff"

  11. Section 6501 - Limitations on assessment and collection

    26 U.S.C. § 6501   Cited 1,685 times   42 Legal Analyses
    Providing that a deficiency must generally be assessed within three years from the date the taxpayer files his or her federal income tax return