Laukus v. United States

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA KYLE W. LAUKUS, Plaintiff, v. Civil Action No. 09-475 (CKK) UNITED STATES, et al., Defendants. MEMORANDUM OPINION (March 8, 2010) Plaintiff Kyle W. Laukus filed this action against the United States and the Internal Revenue Service (“IRS”) (collectively, “Defendants”) claiming that the government has engaged in unlawful tax collection activities. Defendant United States has moved to dismiss the complaint for improper venue, lack of subject matter jurisdiction, and failure to state a claim upon which relief can be granted.1 As explained…