Legal Opinion
Arnett v. United States
District Court, D. Kansas
Decided November 8, 1995No. 94-4140-SAC, 94-4040-SACPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
CROW, District Judge.
On May 11, 1995, this court entered a memorandum and order granting the United States’ motion to dismiss Rodney Arnett’s claims against the United States. Following precedent from the First and Fifth Circuits, this court held that 26 U.S.C. § 7433 does not create a cause of action for reckless or intentional conduct by an IRS employee in the determination of a federal tax, but that the statute only permits a cause of action for reckless or intentional conduct by an IRS employee in the collection of a federal tax. See Arnett v. United States, 889…
2Cases cited9 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- National Metal Finishing Company, Inc. v. Barclaysamerican/commercial, Inc.Court of Appeals for the First Circuit · 1990
- Voelkel v. General Motors Corp.District Court, D. Kansas · 1994
- Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
- Renfro v. City of Emporia, Kan.District Court, D. Kansas · 1990
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3Cited by2 opinions
- Sylvester v. United StatesDistrict Court, E.D. Wisconsin · 1997
- Arnett v. United StatesDistrict Court, D. Kansas · 1996