Legal Opinion
Gaines v. United States
District Court, District of Columbia
Decided March 31, 2006No. CIV.A. 05-2326(ESH)PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HUVELLE, District Judge.
Plaintiffs Joseph and Elizabeth Gaines filed a pro se complaint on December 5, 2005, alleging errors by the Internal Revenue Service (“IRS”) “in connection with the collection of [a] federal tax” (ComplA 1), and seeking damages under 26 U.S.C. § 7433. An amended complaint was filed on January 30, 2006 (“Am. Compl.”). For the reasons explained below, the Court finds that it lacks subject matter jurisdiction over plaintiffs’ complaint and dismisses the case without prejudice.
BACKGROUND
Plaintiffs’ amended complaint alleges that “[b]eginning…
2Cases cited24 opinions
- Weinberger v. SalfiSupreme Court of the United States · 1975
- McKart v. United StatesSupreme Court of the United States · 1969
- McCarthy v. MadiganSupreme Court of the United States · 1992
- Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
- Curtis v. LoetherSupreme Court of the United States · 1974
19 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Hallinan v. United StatesDistrict Court, District of Columbia · 2007
- Kim v. United StatesDistrict Court, District of Columbia · 2006
- Bennett v. United StatesDistrict Court, District of Columbia · 2006
- Gaines v. United StatesDistrict Court, District of Columbia · 2006
- Neuberger, Quinn, Gielen, Rubin & Gibber, P.A. v. United StatesDistrict Court, D. Maryland · 2024
3 more not listed; retrieve them via the Exa API.