Legal Opinion

Dewees v. United States

District Court, District of Columbia

Decided August 8, 2017No. Civil Action No. 2016-1579PublishedCited by 10 opinions

1Opinion of the Court

MEMORANDUM OPINION •

CHRISTOPHER R, COOPER, United States District Judge

The arm of the U.S. tax man is long, but in this case it needed extend only over our northern border to find Plaintiff Donald Dewees. Dewees is a U.S. citizen living in Canada, where he operates a consulting business. Because the business is incorporated abroad, Dewees was required to furnish certain annual information .about the company to the IRS. 26 U.S.C, § 6038(b). Unfortunately for Dewees, he neglected to do so for over a decade.

Enter the tax man. After Dewees voluntarily disclosed his failure to file the required…

2Cases cited20 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
  4. Mathews v. EldridgeSupreme Court of the United States · 1976
  5. Tellabs, Inc. v. Makor Issues & Rights, Ltd.Supreme Court of the United States · 2007

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3Cited by10 opinions

  1. Harrison v. Internal Revenue ServiceDistrict Court, District of Columbia · 2021
  2. Landa v. United StatesUnited States Court of Federal Claims · 2021
  3. Odutola v. FloydDistrict Court, District of Columbia · 2022
  4. Retfalvi v. United StatesDistrict Court, E.D. North Carolina · 2018
  5. Statewide Bonding, Inc v. U.S. Department of Homeland SecurityDistrict Court, District of Columbia · 2019

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