Legal Opinion

Boritz v. United States

District Court, District of Columbia

Decided February 23, 2010No. Civil Action No. 2009-0542Published

1Opinion of the Court

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA PETER BORITZ, Plaintiff, v. UNITED STATES OF AMERICA Civil Action No. 09-542 (CKK) and INTERNAL REVENUE SERVICE, Defendants. MEMORANDUM OPINION (February 23, 2010) Pro se Plaintiff Peter Boritz brings this action against the United States and the Internal Revenue Service (“IRS,” collectively with the United States, “Defendants”)1 regarding allegedly unlawful tax collection and assessment activity. Plaintiff complains that Defendants have wrongfully held him liable for certain unpaid tax liabilities for tax years 1994 and 1995 and have…

2Cases cited55 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  4. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  5. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986

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