Legal Opinion

Kim v. United States

District Court, District of Columbia

Decided January 9, 2012No. Civil Action No. 2008-1660PublishedCited by 21 opinions

1Opinion of the Court

MEMORANDUM OPINION

COLLEEN KOLLAR-KOTELLY, District Judge.

Pro se Plaintiffs Calvin Ki Sun Kim and Chun Cha Kim (the “Kims”) are tax protesters who commenced this action for unspecified monetary damages against the United States, the Commissioner of the Internal Revenue Service (the “IRS”), and a series of known and unknown IRS Agents, alleging that the IRS violated the Taxpayer Bill of Rights, failed to comply with various statutory duties, and perpetrated an “ongoing campaign of harassment” against them. When presented with a motion to dismiss earlier in these proceedings, this Court…

2Cases cited43 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Erickson v. PardusSupreme Court of the United States · 2007
  4. Conley v. GibsonSupreme Court of the United States · 1957
  5. Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971

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3Cited by21 opinions

  1. Norris v. SalazarDistrict Court, District of Columbia · 2012
  2. Cannon v. Wells Fargo Bank, N.A.District Court, District of Columbia · 2013
  3. Dominion of Cab Drivers v. D.C. Professional Taxicab Drivers AssociationDistrict Court, District of Columbia · 2012
  4. Calvin Kim v. United StatesCourt of Appeals for the D.C. Circuit · 2013
  5. Harbison v. U.S. Senate Committee on Foreign RelationsDistrict Court, District of Columbia · 2012

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