Legal Opinion

Michelle A. Levin v. U.S. Internal Revenue Service

District Court, N.D. Alabama

Decided January 14, 2026No. 5:24-cv-00582Unknown

1Opinion

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF ALABAMA NORTHEASTERN DIVISION MICHELLE A. LEVIN, ) ) Plaintiff, ) ) v. ) Case No. 5:24-cv-00582-HNJ ) U.S. INTERNAL REVENUE ) SERVICE, ) ) Defendant. ) MEMORANDUM OPINION This case proceeds pursuant to the Freedom of Information Act,

5 U.S.C. § 552

(FOIA). Plaintiff Michelle Levin, an attorney who represents taxpayers in disputes with the United States Internal Revenue Service (IRS), seeks the IRS’s response to a FOIA request for guidance issued to revenue agents charged with examining claims for the Employee Retention Credit (ERC) made…

2Cases cited63 opinions

Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
Reeves v. Sanderson Plumbing Products, Inc.Supreme Court of the United States · 2000
Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
Bill Clark Herbert Futch Austin Hurst Louis Sliker and William Barrineau v. Coats & Clark, Inc.Court of Appeals for the Eleventh Circuit · 1991

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