David W. Woods v. Internal Revenue Service

This is an appeal from the trial court’s dismissal of appellant’s suit for damages filed against the Internal Revenue Service (IRS).

The complaint, as amended, challenged the Government’s action in assessing and collecting income taxes. The plaintiff, acting pro se, states that he earned no income and filed no tax returns for the years 1984 through 1988. He argues, therefore, that the Government lacked authority to assess taxes for those years. The plaintiff admits having received deficiency notices and does not appear to take issue with the means by which the IRS seized $520.00 of his as…