Legal Opinion
Ludvigson v. United States
District Court, District of Columbia
Decided November 27, 2007No. Civil Action 07-652(RMC)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
ROSEMARY M. COLLYER, District Judge.
Plaintiff Joseph P. Ludvigson, proceeding pro se, is suing the United States under 26 U.S.C. § 7433 (“Section 7433”). He alleges that the Internal Revenue Service (“IRS”) conducted an unauthorized collection of his personal property. Before the Court is Defendant’s Rule 12(b)(1) motion to dismiss for lack of subject matter jurisdiction. Specifically, the United States argues that Section 7433 does not provide Mr. Ludvigson with standing to sue. For the reasons that follow, the Court will grant the motion.
I. BACKGROUND
Mr. Ludvigson alleges…
2Cases cited20 opinions
- Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
- Mireles v. WacoSupreme Court of the United States · 1991
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Saint Paul Mercury Indemnity Co. v. Red Cab Co.Supreme Court of the United States · 1938
- Insurance Corp. of Ireland v. Compagnie Des Bauxites De GuineeSupreme Court of the United States · 1982
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Bronner v. DugganDistrict Court, District of Columbia · 2017
- Beach TV Properties, Inc. v. SolomonDistrict Court, District of Columbia · 2017
- Brotherhood of Maintenance of Way Employes division/ibt v. National Railroad Passenger Corporation, a D.C. CorporationDistrict Court, District of Columbia · 2016