Legal Opinion
Sachs v. United States
Court of Appeals for the Sixth Circuit
Decided February 21, 2003No. 01-2224PublishedCited by 4 opinions
1Opinion of the Court
OPINION
COLE, Circuit Judge.
Plaintiff-Appellant Ralph G. Sachs appeals the dismissal of his claim against Defendant-Appellee United States of America, acting through the Internal Revenue Service (“IRS”), for unauthorized collection actions in violation of 26 U.S.C. § 7433. Quick and Reilly, Inc. (“Q&R”) was also named as a defendant in the original complaint: however, Sachs does not appeal the dismissal of his complaint against Q&R. Pursuant to Federal Rule of Civil Procedure 12(b)(6), the district court dismissed Sachs’s complaint for failure to state a claim upon which relief could be…
2Cases cited8 opinions
- Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
- Schweiker v. HansenSupreme Court of the United States · 1981
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Shwarz v. United StatesCourt of Appeals for the Ninth Circuit · 2000
- Gilbert T. Gonsalves v. Internal Revenue ServiceCourt of Appeals for the First Circuit · 1992
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3Cited by4 opinions
- Patti Cahoo v. SAS Analytics Inc.Court of Appeals for the Sixth Circuit · 2019
- Bowers v. J & M DISCOUNT TOWING, LLC.District Court, D. New Mexico · 2006
- Miri v. DillonDistrict Court, E.D. Michigan · 2013
- McBratnie v. RettigDistrict Court, E.D. Michigan · 2023