Whittington v. United States

MEMORANDUM OPINION

RICHARD J. LEON, District Judge.

Before the Court is the defendant’s motion to dismiss plaintiff Scott Whittington’s amended complaint alleging misconduct by the Internal Revenue Service (“IRS”). Plaintiff seeks damages pursuant to the Taxpayer Bill of Rights (“TBOR”), 26 U.S.C. § 7433, and injunctive relief under the Administrative Procedure Act (“APA”), 5 U.S.C. §§ 701 et seq., in con nection with alleged violations of the Internal Revenue Code (the “Code”). For the following reasons, the Court GRANTS the defendant’s motion to dismiss.

DISCUSSION

Plaintiff filed the instant…