Cox v. Department of Treasury

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) JANIS L. COX et al., ) ) Plaintiffs, ) ) v. ) Civil Action No. 20-cv-631 (TSC) ) DEPARTMENT OF THE TREASURY, ) ) ) Defendant. ) ) MEMORANDUM OPINION Plaintiffs Janis L. Cox and Barry L. Cox, appearing pro se, have sued defendant Department of the Treasury, alleging misconduct by the Internal Revenue Service (“IRS”). 1 Defendant has moved to dismiss under Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure, and Plaintiffs have moved three times for judgment on the pleadings or for summary judgment. For the reasons…