Legal Opinion
Guthery v. United States
District Court, District of Columbia
Decided August 29, 2007No. Civil Action 06-176 (EGS)PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION
EMMET G. SULLIVAN, District Judge.
This case is similar in many respects to a number of cases filed in this Court by individuals around the country seeking damages for alleged misconduct by the Internal Revenue Service (“IRS”) in collecting taxes. In this case, like many cases in this Court before it, plaintiff asserts that this Court has jurisdiction over plaintiffs claim for damages pursuant to the Taxpayer Bill of Rights (“TBOR”), see 26 U.S.C. § 7433. Plaintiff also claims that the Court has jurisdiction pursuant to the Administrative Procedure Act (“APA”), 5 U.S.C. §§…
2Cases cited9 opinions
- Scheuer v. RhodesSupreme Court of the United States · 1974
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Leatherman v. Tarrant County Narcotics Intelligence and Coordination UnitSupreme Court of the United States · 1993
- Cuthbert O. Simpkins v. District of Columbia GovernmentCourt of Appeals for the D.C. Circuit · 1997
- Brian P. Moore v. Agency for International DevelopmentCourt of Appeals for the D.C. Circuit · 1993
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kim v. United StatesDistrict Court, District of Columbia · 2009
- Guthery v. United StatesDistrict Court, District of Columbia · 2008
- Ball v. United States Marshal ServiceDistrict Court, District of Columbia · 2020
- Kim v. United StatesDistrict Court, District of Columbia · 2009
- Lietz v. Drug Enforcement AdministrationDistrict Court, D. Idaho · 2023
1 more not listed; retrieve them via the Exa API.