Legal Opinion
Bowen v. United States
District Court, W.D. New York
Decided July 22, 2025No. 6:22-cv-06275Unknown
1Opinion
UNITED STATES DISTRICT COURT WESTERN DISTRICT OF NEW YORK J.D. BOWEN, Plaintiff, 22-CV-6275 (CJS) DECISION AND ORDER UNITED STATES OF AMERICA, Defendant. INTRODUCTION Plaintiff J.D. Bowen brings this action under
26 U.S.C. § 7433
's limited waiver of sovereign immunity, asserting claims against the United States based on alleged improper actions by the Internal Revenue Service ("IRS"), specifically Revenue Officer Scott Goetz (“Goetz”). At the heart of this case is Bowen’s contention that Goetz violated
26 U.S.C. §§ 6304(b) and 6330(e)(1) by engaging in unauthorized actions intended to harass,…
2Cases cited20 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- United States v. SherwoodSupreme Court of the United States · 1941
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