Legal Opinion

Gonsalves v. Internal Revenue Service

District Court, D. Maine

Decided April 28, 1992No. Civ. 92-22-P-CPublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OF DECISION AND ORDER GRANTING DEFENDANTS’ MOTION TO DISMISS

GENE CARTER, Chief Judge.

This action arises out of an internal revenue dispute between pro se Plaintiff Gilbert T. Gonsalves and the Internal Revenue Service (“IRS”). On January 15, 1992, Plaintiff filed his Complaint for monetary damages under the Due Process Clause of the Fifth Amendment of the United States Constitution. 1 He named Paul Chinouard, Problems Resolution Officer in Portland, Maine; and IRS District Directors for And-over, Massachusetts; Augusta, Maine; and Philadelphia, Pennsylvania as Defendants.

Plaintiff…

2Cases cited19 opinions

  1. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  2. Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
  3. Fuentes v. ShevinSupreme Court of the United States · 1972
  4. Commissioner v. ShapiroSupreme Court of the United States · 1976
  5. Wages v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990

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3Cited by5 opinions

  1. Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
  2. Mooney v. Clerk of CourtsDistrict Court, D. New Hampshire · 1993
  3. Tonn v. United StatesDistrict Court, D. Minnesota · 1993
  4. Gonsalves v. IRSCourt of Appeals for the First Circuit · 1992
  5. Kiley Krzyzek, et al. v. OpenX Technologies, Inc.District Court, N.D. California · 2026

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