Roberts v. Internal Revenue Service
Court of Appeals for the Second Circuit
1Opinion of the Court
SUMMARY ORDER
Plaintiff-Appellant Eli Mason Roberts, pro se, appeals the December 8, 2006 decision of the District Court dismissing his action seeking damages for allegedly improper conduct in the assessment and collection of his 2002 income taxes. Roberts brought claims against defendants Internal Revenue Service and its present and former employees Mary Hannah, Diane Herndon, and Lynne Walsh (collectively, the “IRS Defendants”), and National Financial Services (“NFS”). We assume the parties’ familiarity with the underlying facts, procedural history, and specification of issues for review.
We…
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