Not what you're
looking for? Try an advanced search.
Buy This Entire Record For
Holt v. Davidson
July 31, 2006
RONALD L. HOLT, LYSSA ROYAL HOLT, PLAINTIFFS,
CYNTHIA DAVIDSON ET AL., DEFENDANTS.
The opinion of the court was delivered by: Ricardo M. Urbina United States District Judge
GRANTING THE DEFENDANTS'MOTION FOR JUDGMENT ON THE PLEADINGS
The pro se plaintiffs, Ronald Holt and Lyssa Royal Holt, bring suit against the United States, the Internal Revenue Service ("IRS"), and several IRS agents under 26 U.S.C. § 7433. The plaintiffs allege that IRS officers negligently failed to provide them with notice of third-party summonses and further refused to disclose authorized tax records. The defendants move to dismiss the case pursuant to Federal Rule of Civil Procedure 12(c). Because it lacks subject-matter jurisdiction to hear the plaintiffs' allegations, the court dismisses the suit.
The plaintiffs' failure to provide useful facts in the complaint complicates this court's efforts to discern the precise nature of the plaintiffs' allegations. As far as the court can surmise, the IRS investigated the plaintiffs for the purpose of either determining their tax liability or collecting on the plaintiffs' tax liability. Presumably as part of the investigation, the IRS issued summonses to third parties. The plaintiffs claim that the IRS failed to provide the plaintiff with the proper notice of service when it issued summonses to third parties. Compl. ¶ II.A.2. The plaintiffs further allege the IRS failed to disclose tax records the plaintiffs requested. Id. ¶ II.A.1.
On August 24, 2005, the plaintiffs filed suit pursuant to 26 U.S.C. § 7433, which provides a cause of action against the United States if an IRS agent is reckless or negligent in the collection of taxes. 26 U.S.C. § 7433. The plaintiffs assert that the defendants were reckless because they violated 26 U.S.C. § 7609, which requires proper notice of service for third party summons. 26 U.S.C. § 7609. The plaintiffs also assert that the defendants were reckless because they violated 26 U.S.C. § 6103(e), which requires the IRS to discloe tax returns when taxpayers file a written request. 26 U.S.C. § 6103(e).
On February 3, 2006, the defendants filed their answer to the complaint, denying the plaintiffs' allegations. On March 9, 2006 the defendants filed a motion to dismiss the case. Defs.' Mot. for J. on the Pleadings ("Defs.' Mot"). The defendants' motion asserts that the plaintiffs fail to meet their burden for establishing the court's jurisdiction over the United States, the IRS and its agents. Id. at 7-8. The court now turns to the defendants' motion.
The defendants argue that the United States has not waived sovereign immunity, thereby depriving this court of jurisdiction to hear the claims against the government. Id. at 4. The defendants also argue that the plaintiffs cannot sue the IRS and the individual agents ...
Buy This Entire Record For