Legal Opinion

Whittington v. United States

District Court, District of Columbia

Decided June 12, 2012No. Civil Action No. 2007-2135PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION

RICHARD J. LEON, District Judge.

Before the Court is the United States’ motion to dismiss the remaining counts of plaintiff Scott Whittington’s amended complaint (Counts 19, 27, 30-33, 35, and 39) alleging misconduct by the Internal Revenue Service (“IRS”). Plaintiff seeks damages pursuant to the Taxpayer Bill of Rights (“TBOR”), 26 U.S.C. § 7433, and injunctive relief under the Administrative Procedure Act (“APA”), 5 U.S.C. §§ 701 et seq., in connection with alleged violations of the Internal Revenue Code (the “Code”). For the following reasons, the Court GRANTS the United…

2Cases cited16 opinions

Ashcroft v. IqbalSupreme Court of the United States · 2009
Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
Charles Kowal v. MCI Communications CorporationCourt of Appeals for the D.C. Circuit · 1994
Equal Employment Opportunity Commission v. St. Francis Xavier Parochial School and St. Francis Xavier ChurchCourt of Appeals for the D.C. Circuit · 1997
Frank A. Schuler, Jr. v. United States of America, Department of StateCourt of Appeals for the D.C. Circuit · 1979

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3Cited by1 opinion

COHEN v. INTERNAL REVENUE SERVICEDistrict Court, D. New Jersey · 2020