Lindsey v. United States

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ____________________________________ ) STEPHEN J. LINDSEY ) and PATRICIA L. LINDSEY, ) ) Plaintiff, ) ) v. ) Civil Action No. 05-1761 (RBW) ) UNITED STATES OF AMERICA, ) ) Defendant. ) ____________________________________) MEMORANDUM OPINION Steven J. Lindsey and Patricia L. Lindsey, the plaintiffs in this civil suit, allege that the United States government, through the Internal Revenue Service (the “IRS”), “recklessly, intentionally[,] or by reason of negligence disregarded and continue to disregard provisions of Title 26 of the…