Legal Opinion

Wallace v. United States

District Court, District of Columbia

Decided June 3, 2008No. Civil Action 07-1837(RMU)PublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OPINION

RICARDO M. URBINA, District Judge.

Granting the Defendant’s Motion to Transfer Venue and Denying the Defendant’s Motion to Dismiss

I. INTRODUCTION

The plaintiff brings suit under 26 U.S.C. § 7433 against the United States alleging that the Internal Revenue Service (“IRS”) levied her pension fund and illegally collected $53,895.78 to satisfy a federal income tax deficiency of $6,573.00. The defendant moves the court to dismiss the case for failure to state a claim, or alternatively, to transfer the case to the plaintiffs district of residence. In response, the plaintiff asserts…

2Cases cited10 opinions

  1. Stewart Organization, Inc. v. Ricoh Corp.Supreme Court of the United States · 1988
  2. Van Dusen v. BarrackSupreme Court of the United States · 1964
  3. Darrell R. Page v. United StatesCourt of Appeals for the D.C. Circuit · 1984
  4. Trout Unlimited v. United States Department of AgricultureDistrict Court, District of Columbia · 1996
  5. John Sinclair v. Richard G. KleindienstCourt of Appeals for the D.C. Circuit · 1983

5 more not listed; retrieve them via the Exa API.

3Cited by4 opinions

  1. Long v. United StatesDistrict Court, District of Columbia · 2009
  2. Diamond v. United StatesDistrict Court, District of Columbia · 2023
  3. Lawton v. Commissioner Internal Revenue ServiceDistrict Court, District of Columbia · 2026
  4. Long v. United States of AmericaDistrict Court, District of Columbia · 2009

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