Legal Opinion

Stephens v. United States

District Court, District of Columbia

Decided September 28, 2007No. Civil Action 07-1162 (ESH)PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

ELLEN SEGAL HUVELLE, District Judge.

Plaintiffs Michael Jack Stephens and Kellie Dawn Clark have filed a pro se complaint in which they allege that the Internal Revenue Service (“IRS”) and its employees have violated a laundry list of statutes, regulations, constitutional provisions, and IRS policies. Plaintiffs seek damages and costs, termination and criminal prosecution of named IRS employees, and an apology. Defendants have moved to dismiss the complaint pursuant to Federal Rule of Civil Procedure 12(b)(6), 1 and for the reasons set forth herein, the motion will…

2Cases cited13 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. Haines v. KernerSupreme Court of the United States · 1972
  3. Ruhrgas Ag v. Marathon Oil Co.Supreme Court of the United States · 1999
  4. Gustave-Schmidt v. ChaoDistrict Court, District of Columbia · 2002
  5. The Honorable Bob Barr v. William Jefferson ClintonCourt of Appeals for the D.C. Circuit · 2004

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3Cited by6 opinions

  1. Camp v. KollenDistrict Court, District of Columbia · 2008
  2. Aboutalebi v. Department of StateDistrict Court, District of Columbia · 2019
  3. Aramnahad v. BlinkenDistrict Court, District of Columbia · 2025
  4. Lawton v. Commissioner Internal Revenue ServiceDistrict Court, District of Columbia · 2026
  5. McNeil v. CommissionerDistrict Court, District of Columbia · 2010

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