Billie A. Shaw v. United States

E. GRADY JOLLY, Circuit Judge:

This taxpayer and appellant, who filed suit against the government under 26 U.S.C. § 7433 (1989), 1 argues that the district court erred in concluding that she failed to exhaust her administrative remedies, thus barring her claim. Although we find that the taxpay er exhausted her administrative remedies, we affirm the district court’s judgment because the taxpayer has failed to demonstrate that the IRS engaged in conduct that is actionable under 26 U.S.C. § 7433 (1989).

I

On November 10,1988, the Internal Revenue Service wrongfully assessed a penalty against Mrs.…