Legal Opinion

Coleman v. Internal Revenue Service

District Court, D. Maryland

Decided June 27, 2025No. 8:24-cv-01968Unknown

1Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND ) SEAN COLEMAN, ) ) Civil Action No. 8:24-cv-01968-LKG Plaintiff, pro se, ) ) Dated: June 27, 2025 v. ) ) INTERNAL REVENUE SERVICE, ) ) Defendant. ) ) MEMORANDUM OPINION I. INTRODUCTION In this civil action, the Plaintiff pro se, Sean Coleman, brings claims for damages and injunctive relief against the Defendant, the Internal Revenue Service (the “IRS”), arising from certain collection actions taken by the IRS related to his tax liabilities. ECF No. 1. The Defendant has moved to dismiss the complaint, pursuant to Fed. R. Civ. P.…

2Cases cited12 opinions

  1. Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
  2. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  3. Mansfield, Coldwater & Lake Michigan Railway Co. v. SwanSupreme Court of the United States · 1884
  4. Richmond, Fredericksburg & Potomac Railroad Company v. United StatesCourt of Appeals for the Fourth Circuit · 1991
  5. David Wayne Evans v. B.F. Perkins CompanyCourt of Appeals for the Fourth Circuit · 1999

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