Tonn v. United States

MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Plaintiff Martin H. Tonn commenced this action against the individual defendants Jack Forsberg, Donald G. Russell, Judith Sereaton, and Joseph D. Wyssmann; Tonn alleges that the defendants, all of whom are or were employees of the Internal Revenue Service (“IRS”), committed various common law torts and violated his right to due process under the Fifth Amendment to the United States Constitution in connection with a tax dispute. Before the Court is Defendants’ Motion to Dismiss under Fed.R.Civ.P. 12(b)(1) and (6).

Background

The…