Portsmouth Ambulance, Inc. v. United States

OPINION

MARTHA CRAIG DAUGHTREY, Circuit Judge.

The plaintiffs, Portsmouth Ambulance, Inc., and Kenneth Boggs, appeal the district court’s ruling granting the motion of the United States to dismiss the plaintiffs’ claim for damages for the alleged wrongful collection of employment taxes, as well as their claim for a refund of certain tax payments made to the Internal Revenue Service (IRS). The plaintiffs’ challenge to the district court’s dismissal of the damages claim is patently without merit. Furthermore, well-reasoned circuit precedent supports the district court’s conclusion that the…