Legal Opinion
Kim v. United States
Court of Appeals for the D.C. Circuit
Decided January 21, 2011No. 09-5227PublishedCited by 146 opinions
1Opinion of the Court
BROWN, Circuit Judge:
For the Kims, like many income-producing U.S. residents, the tax man cometh, but the Kims, by taking the offensive and suing the Internal Revenue Service (IRS), have been unusually unwelcoming. Calvin Ki Sun Kim and Chun Cha Kim are tax protesters who, in an action for unspecified damages, allege the IRS violated the Taxpayer Bill of Rights, failed to comply with various statutes, and perpetrated an “ongoing campaign of harassment by correspondence.” Compl. at 6. The Kims’ lawsuit is one of many similar actions brought by tax protestors accusing the IRS of a miscellany of…
2Cases cited27 opinions
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- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Leatherman v. Tarrant County Narcotics Intelligence and Coordination UnitSupreme Court of the United States · 1993
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3Cited by146 opinions
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