Brewer v. Commissioner

ORDER

GRANADE, Chief Judge.

This cause is before the court on defendant’s motion to dismiss plaintiffs amended complaint (Doc. 12), and plaintiffs response (Doc. 15). Upon consideration of all matters presented, and for the reasons stated herein, the court concludes that defendant’s motion to dismiss is due to be granted in part and denied in part.

I. THE COMPLAINT

Plaintiff filed suit against the Commissioner of the Internal Revenue Service (hereinafter “IRS”) claiming that defendant committed common law torts including fraud, harassment and intentional infliction of emotional distress. (Doc. 6…