Kim v. United States

MEMORANDUM OPINION

COLLEEN KOLLAR-KOTELLY, District Judge.

Pro se Plaintiffs Calvin Ki Sun Kim and Chun Cha Kim bring suit, in an action for unspecified damages, against the United States, the Commissioner of the Internal Revenue Service (“IRS”), and several IRS agents, both known and unknown, alleging noncompliance with various statutes and involvement in an “ongoing campaign of harassment by correspondence.” Complaint, Docket No. [1], at 6. Specifically, Plaintiffs’ 21-count Complaint names as Defendants the United States, IRS Commissioner Douglas Shulman, and IRS Agents Dennis L. Parizek,…