Lindsey v. United States
District Court, District of Columbia
1Opinion of the Court
MEMORANDUM OPINION
WALTON, District Judge.
The plaintiffs, Steven J. Lindsey and Patricia L. Lindsey, bring this action alleging that the United States Internal Revenue Service (“IRS”) “recklessly, intentionally or by reason of negligencef,] disregarded and continue to disregard provisions of [the Internal Revenue Code (‘IRC’),] Title 26 of the United States Code[,] and the regulations promulgated thereunder.” Complaint (“Compl.”) ¶ 1. In response to the complaint, the defendant initially filed a motion to dismiss on the ground that the plaintiffs failed to properly execute service of process…
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