Gaines v. United States

ORDER

HUVELLE, District Judge.

Plaintiffs suit for damages against the United States alleging violations of the Internal Revenue Code by agents of the Internal Revenue Service (“IRS”) in the assessment and collection of taxes from him was dismissed without prejudice by the Court on March 31, 2006 for failure to exhaust administrative remedies. Gaines v. United States, 424 F.Supp.2d 219 (D.D.C.2006) (“March 31 Opinion”). On May 31, 2006, plaintiffs filed a Motion for Reconsideration (“Pl.’s Mot.”) pursuant to Fed.R.Civ.P. 60(b)(4).

Rule 60(b)(4) provides for relief from judgment when “the…