Legal Opinion

Bowen v. United States

District Court, W.D. New York

Decided June 14, 2023No. 6:22-cv-06275Unknown

1Opinion

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF NEW YORK __________________________________________ J.D. BOWEN, Plaintiff, DECISION AND ORDER vs. 22-CV-6275 (CJS) UNITED STATES OF AMERICA, Defendant. __________________________________________ I. INTRODUCTION Plaintiff J.D. Bowen filed the present action under 26 U.S.C. § 7433, alleging that two officers of the Internal Revenue Service (IRS), while engaged in the collection of federal taxes acting in the course of their employment, recklessly or intentionally disregarded provisions of Title 26 of the United States Code. Compl., June 15, 2022,…

2Cases cited26 opinions

  1. Ashcroft v. IqbalSupreme Court of the United States · 2009
  2. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  3. Woodford v. NgoSupreme Court of the United States · 2006
  4. National Railroad Passenger Corporation v. MorganSupreme Court of the United States · 2002
  5. Harris v. MillsCourt of Appeals for the Second Circuit · 2009

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