Wesselman v. United States

MEMORANDUM OPINION

HUVELLE, District Judge.

Plaintiff Herman Alphonse Wessel-man has filed a pro se complaint raising forty-one boilerplate “counts” that “defendant, through principals, officers, agents, and/or employees of [the] Internal Revenue Service” (“IRS”) has “disregarded]” the Internal Revenue Code. (E.g., Compl. at 4.) For each count, plaintiff seeks “damages in accordance with [26 U.S.C. § ] 7433.” 1 (Id. at 18.) The government has filed a motion to dismiss and, for the reasons set forth herein, the motion will be granted.

BACKGROUND

The forty-one counts in plaintiffs complaint can be…