Katzman v. Essex Waterfront Owners LLC

Plaintiff-Appellant Denise Katzman appeals from a judgment of the United States District Court for the Southern District of New York (Batts, J.) granting Defendants-Appellants’ motion to dismiss her complaint. On appeal, Katzman principally contends that the dismissal of her claim brought pursuant to § 7434 of the Internal Revenue Code, a provision that creates a civil damages remedy for the willful filing of fraudulent “information return[s],” was • in error. We hold that Katzman’s allegations of an intentional failure to file required information returns do not state a claim under this…