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Wroblewski et al v. United States of America et al

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

28 Cited authorities

  1. Ashcroft v. Iqbal

    556 U.S. 662 (2009)   Cited 263,477 times   281 Legal Analyses
    Holding court need not credit "mere conclusory statements" in complaint

  2. Federal Crop Ins. Corp. v. Merrill

    332 U.S. 380 (1947)   Cited 1,073 times   2 Legal Analyses
    Holding that insured must strictly comply with all terms and conditions of federal insurance policy and recognizing duty of courts to observe conditions defined by Congress for charging the public treasury

  3. In re Griffith

    206 F.3d 1389 (11th Cir. 2000)   Cited 181 times
    Holding that an intra-family transfer of property for little to no consideration supported a finding that the debtor willfully attempted to evade payment of taxes

  4. Dalton v. I.R.S

    77 F.3d 1297 (10th Cir. 1996)   Cited 143 times
    Holding that findings of fact are reviewed for clear error

  5. In re Hatton

    220 F.3d 1057 (9th Cir. 2000)   Cited 112 times   1 Legal Analyses
    Holding that a debtor's "belated acceptance of responsibility" by entering into a post-assessment settlement with the IRS and agreeing to make installment payments on his acknowledged tax liability did not "constitute an honest and reasonable attempt to comply with the requirements of the tax law," where the debtor had "made every attempt to avoid paying his taxes until the IRS left him with no other choice"

  6. Gray v. United States

    723 F.3d 795 (7th Cir. 2013)   Cited 50 times
    Holding that the exhaustion requirement under 26 U.S.C. § 7433(d) is a prerequisite to filing a refund suit in district court

  7. Conforte v. U.S.

    979 F.2d 1375 (9th Cir. 1992)   Cited 79 times
    Holding that district court lacked jurisdiction to hear plaintiff's § 7433 claim due to plaintiff's failure to exhaust her administrative remedies

  8. U.S. v. Jones

    33 F.3d 1137 (9th Cir. 1994)   Cited 48 times   1 Legal Analyses
    Adopting the Second Circuit's list of factors in Hochstein v. United States, 900 F.2d 543, 547 (2d Cir. 1990)

  9. Boritz v. U.S.

    685 F. Supp. 2d 113 (D.D.C. 2010)   Cited 13 times
    Considering outside materials for certain 12(b) arguments, thereby converting the motion to one for summary judgment with respect to particular counts, and excluding the materials from other 12(b) arguments, treating the arguments regarding those counts as a motion to dismiss

  10. Isley v. Comm'r

    141 T.C. 11 (U.S.T.C. 2013)   Cited 9 times
    Finding that a settlement officer did not err when he retained an offer-in-compromise down payment as a "collection alternative" and applied the amount to the petitioner's outstanding liabilities

  11. 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

  12. 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. . . ."

  13. Section 523 - Exceptions to discharge

    11 U.S.C. § 523   Cited 27,577 times   146 Legal Analyses
    Granting federal courts exclusive jurisdiction over certain dischargeability disputes

  14. Section 727 - Discharge

    11 U.S.C. § 727   Cited 11,661 times   17 Legal Analyses
    Finding that debtor had "actually intended to hinder and delay a creditor"

  15. Section 1746 - Unsworn declarations under penalty of perjury

    28 U.S.C. § 1746   Cited 10,349 times   17 Legal Analyses
    Making affidavits and declarations effectively synonymous

  16. Section 6621 - Determination of rate of interest

    26 U.S.C. § 6621   Cited 1,868 times   23 Legal Analyses
    Applying a higher interest rate to past liabilities resulting from tax-motivated transactions

  17. Section 6331 - Levy and distraint

    26 U.S.C. § 6331   Cited 1,581 times   17 Legal Analyses
    Defining levy as including "the power of distraint and seizure by any means"

  18. 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

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

    26 U.S.C. § 7433   Cited 1,112 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"

  20. Section 6601 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax

    26 U.S.C. § 6601   Cited 849 times   3 Legal Analyses
    Stating that interest on tax underpayments "shall be assessed, collected, and paid in the same manner as taxes" and that any reference "to any tax imposed by this title shall be deemed also to refer to interest imposed by this section on such tax"