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Morrow v. United States

July 12, 2010

TIMOTHY MORROW, PLAINTIFF,
v.
UNITED STATES, ET AL., DEFENDANTS.



The opinion of the court was delivered by: Reggie B. Walton United States District Judge

Memorandum Opinion

Timothy Morrow, the pro se plaintiff in this civil case, seeks "damages[] in a[] sum certain to be determined by the Court," Complaint ("Compl.") at 25, for the alleged "denial of [his] right to due process of the tax law, administrative law, and record-keeping law of the United States," id. at 1, as well as for the defendants' alleged "disregard of provisions of the tax law of the United States and regulations promulgated thereunder," id. at 2. Currently before the Court is the defendant United States' Motion to Dismiss pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6), which the plaintiff opposes, Response to Motion to Dismiss Complaint ("Pl.'s Opp'n").*fn1 For the reasons set forth below, the United States' motion is granted in part and denied in part, and the plaintiff is granted limited leave to amend his Complaint.

I. BACKGROUND

The plaintiff filed his twenty-seven count Complaint on March 23, 2009, naming the "United States (Government)," the "IRS [Internal Revenue Service] Commissioner," and "Unknown agent(s)" as the defendants. Compl. at 1. The Complaint is one of many pro se tax protest suits filed in this jurisdiction, asserting a variety of forms of misconduct by the Internal Revenue Service (the "IRS"), see Bean v. United States, 538 F. Supp. 2d 220, 222 n.1 (D.D.C. 2008) (listing cases), and appears to be similar in many respects to the twenty-seven count complaint dismissed by Judge Huvelle in Scott v. United States, 608 F. Supp. 2d 73 (D.D.C. 2009).

The alleged violations of the Internal Revenue Code (the "Code") listed in the Complaint fall broadly into two categories. Compl. at 8-24.*fn2 Specifically, counts 1 through 18 are styled as "Bivens/Denial of Due Process of Tax Law" claims,*fn3 wherein the plaintiff contends that the defendants violated or disregarded the following provisions of the Code and their associated regulations*fn4:

 26 U.S.C. § 6001 and 26 C.F.R. § 1.6001-1(d), by failing to notify the plaintiff of the requirement to keep records, make statements, or file returns with respect to any tax imposed in the Code (Counts 1-2);

 26 U.S.C. § 6020 and 26 C.F.R. § 301.6020-1, by failing to prepare or subscribe any substitute returns in the name of the plaintiff (Counts 3-6);

 26 U.S.C. § 6103 and 26 C.F.R. § 301.6103(c)-1, by failing to disclose returns bearing the plaintiff's name to the plaintiff or the plaintiff's representative, upon request (Counts 7-8);

 26 U.S.C. § 6109 and 26 C.F.R. § 301.6109-1, by improperly requiring that the plaintiff obtain and use a Social Security Number (Counts 9-10);

 26 U.S.C. § 6201 and 27 C.F.R. Part 70, by failing to limit the plaintiff's tax assessments, or otherwise incorrectly or impermissibly assessing them and refusing to correct them (Counts 11-13);

 26 U.S.C. § 6203 and 26 C.F.R. § 301.6203-1, by failing to record or sign the assessments, or furnish signed copies of the assessments to the plaintiff (Counts 14-17); and

 26 U.S.C. § 6211, by failing to promulgate regulations implementing the portions of the Code defining the term deficiency (Count 18).

See generally Compl. at 8-20.

In addition, counts 19 through 27 are styled as "[26 U.S.C.] § 7433/disregard in connection with collection," where the plaintiff asserts that the defendants have violated or disregarded the following sections of the Code:

 26 U.S.C. § 6301, by failing to develop and implement procedures concerning the review processes of the decisions to issue liens, levies, and the seizure of property (Count 19);

 26 U.S.C. § 6303, by failing to give notice to the plaintiff within sixty days after making an ...


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