Legal Opinion
Boritz v. United States
District Court, District of Columbia
Decided February 23, 2010No. Civil Action 09-542 (CKK)PublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM OPINION
COLLEEN KOLLAR-KOTELLY, District Judge.
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 issued a proeedurally improper Notice of Federal Tax Lien and Notice of Levy on his property. He primarily seeks relief pursuant to the Taxpayer Bill of Rights, 26…
2Cases cited55 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
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3Cited by12 opinions
- Page v. MancusoDistrict Court, District of Columbia · 2013
- Laukus v. United StatesDistrict Court, District of Columbia · 2010
- Klute v. ShinsekiDistrict Court, District of Columbia · 2011
- Ahmed v. NapolitanoDistrict Court, District of Columbia · 2011
- Whittington v. United StatesDistrict Court, District of Columbia · 2012
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