Connelly v. United States, 4:19-cv-01410-SRC. (2019)
Court: District Court, E.D. Missouri
Number: infdco20191127j43
Visitors: 15
Filed: Nov. 26, 2019
Latest Update: Nov. 26, 2019
Summary: MEMORANDUM AND ORDER STEPHEN R. CLARK , District Judge . This matter comes before the Court on the United States' Motion to Dismiss Plaintiff's 26 U.S.C. 7433 Claim [9]. Plaintiff does not oppose the Motion [14]. The Court grants the Motion. The Court dismisses Plaintiff's claim for damages under 26 U.S.C. 7433 under Rule 12(b)(1) for lack of subject matter jurisdiction because the allegations in the Complaint fail to allege any collection activity by the IRS for which Congress has wa
Summary: MEMORANDUM AND ORDER STEPHEN R. CLARK , District Judge . This matter comes before the Court on the United States' Motion to Dismiss Plaintiff's 26 U.S.C. 7433 Claim [9]. Plaintiff does not oppose the Motion [14]. The Court grants the Motion. The Court dismisses Plaintiff's claim for damages under 26 U.S.C. 7433 under Rule 12(b)(1) for lack of subject matter jurisdiction because the allegations in the Complaint fail to allege any collection activity by the IRS for which Congress has wai..
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MEMORANDUM AND ORDER
STEPHEN R. CLARK, District Judge.
This matter comes before the Court on the United States' Motion to Dismiss Plaintiff's 26 U.S.C. § 7433 Claim [9]. Plaintiff does not oppose the Motion [14]. The Court grants the Motion.
The Court dismisses Plaintiff's claim for damages under 26 U.S.C. § 7433 under Rule 12(b)(1) for lack of subject matter jurisdiction because the allegations in the Complaint fail to allege any collection activity by the IRS for which Congress has waived sovereign immunity. Plaintiff's remaining claims are unaffected by this motion.
Accordingly,
IT IS HEREBY ORDERED that Plaintiff's claim for damages under 26 U.S.C. § 7433 is dismissed.
So Ordered.
Source: Leagle
