Legal Opinion
Holt v. Davidson
District Court, District of Columbia
Decided July 31, 2006No. Civil Action 05-1692 (RMU)PublishedCited by 20 opinions
1Opinion of the Court
MEMORANDUM OPINION
URBINA, District Judge.
Granting the Defendants’ Motion for Judgment on the Pleadings
I. INTRODUCTION
The pro se plaintiffs, Ronald Holt and Lyssa Royal Holt, bring suit against the United States, the Internal Revenue Service (“IRS”), and several IRS agents under 26 U.S.C. § 7433. The plaintiffs allege that IRS officers negligently failed to provide them with notice of third-party summonses and further refused to disclose authorized tax records. The defendants move to dismiss the case pursuant to Federal Rule of Civil Procedure 12(c). Because it lacks subject-matter…
2Cases cited21 opinions
- Haines v. KernerSupreme Court of the United States · 1972
- United States v. TestanSupreme Court of the United States · 1976
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. MitchellSupreme Court of the United States · 1983
- Land v. DollarSupreme Court of the United States · 1947
16 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Morrow v. United StatesDistrict Court, District of Columbia · 2010
- Williams v. SavageDistrict Court, District of Columbia · 2008
- Ross v. United StatesDistrict Court, District of Columbia · 2006
- Buaiz v. United StatesDistrict Court, District of Columbia · 2007
- Reading v. United StatesDistrict Court, District of Columbia · 2007
15 more not listed; retrieve them via the Exa API.