Legal Opinion

Alan Roland v. Internal Revenue Service

District Court, E.D. Washington

Decided March 30, 2026No. 2:25-cv-00264Unknown

1Opinion

1 FILED IN THE U.S. DISTRICT COURT 2 EASTERN DISTRICT OF WASHINGTON Mar 30, 2026 3 SEAN F. MCAVOY, CLERK 4 5 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF WASHINGTON 6 7 ALAN ROLAND, NO. 2:25-CV-0264-TOR 8 Plaintiff, ORDER DISMISSING COMPLAINT 9 v. 10 INTERNAL REVENUE SERVICE, 11 Defendant. 12 BEFORE THE COURT is Plaintiff’s Construed Motion for Hearing (ECF 13 No. 3). Plaintiff filed a complaint against the Internal Revenue Service (“IRS”) on 14 July 24, 2025. ECF No. 1. Plaintiff alleges that the IRS claims that Plaintiff owes 15 the IRS $8,000 but the IRS actually owes Plaintiff. Id. at…

2Cases cited3 opinions

  1. Buckley v. ValeoSupreme Court of the United States · 1976
  2. Imperial Plan, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1996
  3. Smith v. United States, Internal Revenue Service (In Re Smith)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997

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