Legal Opinion
Lykens v. United States
District Court, District of Columbia
Decided December 12, 2007No. Civil Action 07-0020 (JDB)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOHN D. BATES, District Judge.
Plaintiffs seek damages against the United States pursuant to 26 U.S.C. § 7431(a)(1) based on alleged unlawful disclosures of confidential tax return information by the Internal Revenue Service (“IRS”) when it served notices of levy on plaintiffs’ credit union and employers. See Amended Compl. ¶¶ 4-6. Defendant has filed a motion to dismiss for lack of subject matter jurisdiction or, in the alternative, for failure to state a claim upon which relief can be granted.
BACKGROUND
Plaintiffs allege that the IRS mailed notices of levy on the Howmet…
2Cases cited17 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Erickson v. PardusSupreme Court of the United States · 2007
- Conley v. GibsonSupreme Court of the United States · 1957
- Scheuer v. RhodesSupreme Court of the United States · 1974
- Papasan v. AllainSupreme Court of the United States · 1986
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3Cited by3 opinions
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