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Evans-Hoke v. Paulson

July 31, 2007

ELINORE EVANS-HOKE PLAINTIFF,
v.
HENRY M. PAULSON, JR.,*FN1 ET AL. DEFENDANTS.



The opinion of the court was delivered by: Gladys Kessler United States District Judge

MEMORANDUM OPINION

Plaintiff Elinore Evans-Hoke brings this action pro se against Defendants Henry M. Paulson, Jr., Secretary of the Treasury; Mark W. Everson, Commissioner of Internal Revenue; Dave Ross, an Internal Revenue Service ("IRS") agent; and David A. Daberko, Chairman and Chief Executive Officer of National City Corporation, alleging that Defendants "engaged in tax collection activities resulting in the seizure of property" belonging to Plaintiff. Compl. at 3-4.

This matter is before the Court on Defendant Daberko's Motion to Dismiss for lack of personal jurisdiction pursuant to Fed. R. Civ. P. 12(b)(2) [Dkt. No. 2] and the Motion of Defendants Paulson, Everson, and Ross (hereinafter the "Government Defendants") to Dismiss pursuant to Fed. R. Civ. P. 12(b)(1), (b)(2), (b)(3), b(5), and (b)(6) [Dkt. No. 9]. Upon consideration of the Motions, Oppositions, Replies, and the entire record herein, and for the reasons stated below, Government Defendants' Motion to Dismiss is granted and Defendant Daberko's Motion to Dismiss is denied as moot.

I. BACKGROUND

A. Facts*fn2

Plaintiff alleges that she previously initiated a "common-law (administrative) action" to investigate the basis of tax claims made against her by the United States. Compl. at 4-5. She allegedly discovered that the IRS had identified taxable assets belonging to her in the U.S. Virgin Islands. Plaintiff disputed the IRS's findings and requested a copy of the 23-C Assessment Certificate documenting the IRS's assessment of Plaintiff's tax obligation. The IRS allegedly never provided Plaintiff with the 23-C Assessment Certificate. The IRS later carried out a collection action against Plaintiff that allegedly "resulted in seizure of over US$1,400,000.00 of [her] property." Compl. at 7.

B. Procedural History

Plaintiff filed suit on March 23, 2006 against Defendants alleging unlawful and unfounded tax collection activities relating to tax years 2000 and 2001 and seeking an injunction against Defendants' tax collection activities. Plaintiff did not file an administrative claim for a refund or credit with the Secretary of the Treasury. Defendant Daberko filed his Motion to Dismiss for lack of personal jurisdiction on May 22, 2006. Government Defendants filed their Motion to Dismiss on July 3, 2006.

II. STANDARD OF REVIEW

To prevail on a motion to dismiss for lack of subject matter jurisdiction under Fed. R. Civ. P. 12(b)(1), the plaintiff must establish that the court has subject matter jurisdiction to hear the case. In re Swine Flu Immunization Prods. Liab. Litig., 880 F.2d 1439, 1442-43 (D.C. Cir. 1989); Jones v. Exec. Office of the President, 167 F. Supp. 2d 10, 13 (D.D.C. 2001). While the Court must accept as true all factual allegations contained in the complaint, Leatherman v. Tarrant County Narcotics Intelligence & Coordination Unit, 507 U.S. 163, 164 (1993), "plaintiff's factual allegations in the complaint . . . will bear closer scrutiny in resolving a 12(b)(1) motion than in resolving a 12(b)(6) motion for failure to state a claim" because the plaintiff has the burden of proof to establish jurisdiction. Grand Lodge of the Fraternal Order of Police v. Ashcroft, 185 F. Supp. 2d 9, 13-14 (D.D.C. 2001) (internal quotations omitted). In making its determination regarding the existence of subject matter jurisdiction, the court may consider matters outside the pleadings. Lipsman v. Sec'y of the Army, 257 F. Supp. 2d 3, 6 (D.D.C. 2003).

Moreover, when a plaintiff is proceeding pro se, the Court must construe his or her filings liberally. Toolasprashad v. Bureau of Prisons, 286 F.3d 576, 583 (D.C. Cir. 2000). See also Lindsey v. United States, 448 F. Supp. 2d 37, 44 (D.D.C. 2006) (citing Haines v. Kerner, 404 U.S. 519, 520 (1972)).

III. ANALYSIS

A. Plaintiff's Claims for Monetary Damages Are Barred because Plaintiff Has Failed to Exhaust Her Administrative Remedies

Government Defendants argue that Plaintiff's claims for monetary damages should be dismissed because Plaintiff has failed to show that she filed an administrative claim for damages with the IRS, as required by 26 U.S.C. ...


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