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Sanders v. United States

September 25, 2006

MARVIN SANDERS, PLAINTIFF,
v.
UNITED STATES, DEFENDANT.



The opinion of the court was delivered by: Rosemary M. Collyer United States District Judge

MEMORANDUM OPINION

The United States moves to dismiss the complaint of Marvin Sanders, who alleges that he is entitled to damages in connection with the collection of federal taxes. Plaintiff alleges that the Internal Revenue Service ("IRS"), beginning in tax year 2001, recklessly, intentionally, and negligently disregarded provisions of the Internal Revenue Code ("Code") and its regulations. The Government argues that because the Plaintiff did not exhaust administrative remedies, the Court does not have subject-matter jurisdiction to consider his suit. The Plaintiff asserts that he need not exhaust administrative remedies if those remedies are inadequate or futile. After careful review of the Plaintiff's Complaint and his opposition to the Government's motion to dismiss, and recognizing that Plaintiff is proceeding pro se in this matter, the Court finds that the Complaint must be dismissed because the Plaintiff did not exhaust administrative remedies with respect to his claim for damages.*fn1

I. BACKGROUND

The Plaintiff filed suit on February 27, 2006, pursuant to the Taxpayer Bill of Rights ("TBOR"), 26 U.S.C. §7433, seeking damages for reckless, intentional, and negligent actions by the IRS.*fn2 He alleges that, beginning in 2001, the IRS violated various sections of the Code by:

(1) failing to answer correspondence from the Plaintiff within 10 days;

(2) failing to respond to the Plaintiff's requests for documents supporting the amounts listed in various collection letters;

(3) disclosing confidential tax information to unauthorized third parties;

(4) failing to assess taxes the Plaintiff allegedly owed;

(5) failing to assess taxes in the time and manner set by the Secretary of the Treasury;

(6) failing to record an assessment of the Plaintiff's taxes;

(7) failing to provide the Plaintiff with records of tax assessment upon request;

(8) attempting to collect taxes in amounts greater than the amount stated on records of assessment;

(9) failing to refund all "unassessed taxes" upon written request by the Plaintiff to the United States Treasurer;

(10) failing to send Plaintiff a 90-day notice of deficiency letter;

(11) failing to notify the Plaintiff of the deadline to file a petition in the Tax Court;

(12) failing to notify the Plaintiff of the filing of a notice of lien;

(13) filing an "invalid and unlawful Notice of Tax Lien" against the Plaintiff;

(14) failing to release tax liens "when it became obvious that said lien(s) was/were ...


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