Billie A. Shaw v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• affirming district court determination that IRS activity unrelated to tax collection was not actionable under section 7433
• “improper assessment deals with the 3 decision to impose tax liability while improper collection activity involves conduct of an agent trying to collect the taxes owed”
• “[A] taxpayer cannot seek damages under § 7433 for an improper assessment of taxes.”
• “Therefore, based upon the plain language of the statute, which is clearly supported by the 19 statute’s legislative history, a taxpayer cannot seek damages under § 7433 for an improper 20 assessment of taxes.”

Source: CourtListener parenthetical corpus (CC0).