Spahr v. United States

MEMORANDUM OPINION

HUVELLE, District Judge.

Plaintiff Marshall R. Spahr has filed a pro se amended complaint raising twenty-six boilerplate “counts” that “de fendant, through principals, officers, agents, and/or employees of [the] Internal Revenue Service” (“IRS”) has “disregarded]” the Internal Revenue Code. (E.g., Am. Compl. at 4.) For each count, plaintiff seeks “damages in accordance with [26 U.S.C. § ]7433.” 1 (Id. at 14.) The government has moved to dismiss for lack of subject matter jurisdiction or, in the alternative, for failure to state a claim upon which relief can be granted. For…