Legal Opinion
Koerner v. United States
District Court, District of Columbia
Decided January 23, 2007No. Civil Action 06-01633 (ESH)PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HUVELLE, District Judge.
Plaintiffs LaVern Koerner and Wilma Koerner filed a pro se complaint on September 20, 2006, seeking damages under 26 U.S.C. § 7431 based on “intentional and/or negligent unlawful disclosure of confidential [tax] return information” by agents of the Internal Revenue Service (“IRS”). (Cmpl. ¶ 1; see id. ¶ 18.) Plaintiffs filed an amended complaint on December 8, 2006. For the reasons explained herein, the Court concludes that it lacks subject matter jurisdiction and dismisses the case without prejudice.
BACKGROUND
Plaintiffs amended complaint…
2Cases cited12 opinions
- Miles v. Apex Marine Corp.Supreme Court of the United States · 1990
- Thomas C. Fox v. Marion D. StricklandCourt of Appeals for the D.C. Circuit · 1988
- The Honorable Bob Barr v. William Jefferson ClintonCourt of Appeals for the D.C. Circuit · 2004
- Erby v. United StatesDistrict Court, District of Columbia · 2006
- Lindsey v. United StatesDistrict Court, District of Columbia · 2006
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Pollinger v. United StatesDistrict Court, District of Columbia · 2008
- Evans v. United StatesDistrict Court, District of Columbia · 2007
- Wesselman v. United StatesDistrict Court, District of Columbia · 2007
- Glass v. United StatesDistrict Court, District of Columbia · 2007
- Rhodes v. United StatesDistrict Court, District of Columbia · 2007
5 more not listed; retrieve them via the Exa API.