Buaiz 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.

• dismissing similar claims related to the IRS alleged failure to disclose tax assessments and other records
• dismissing similar claims related to the IRS alleged failure to disclose tax assessments and other records
• dismissing for lack of subject matter jurisdiction all claims based on and related to the IRS s alleged wrongful calculation of tax assessments as falling beyond Section 7433’s sovereign immunity waiver
• dismissing for lack of subject matter jurisdiction all claims based on and related to the IRS’s alleged wrongful calculation of tax assessments as falling beyond Section 7433’s sovereign immunity waiver
• “Claims that the IRS ... acted improperly in the course of investigating a taxpayer [] fall outside the limited waiver of sovereign immunity in [section] 7433.”
• “[O]nly actions in connection with the collection of taxes are actionable; conduct associated with investigation or assessment of income tax is beyond the statute’s waiver of sovereign immunity.”

Source: CourtListener parenthetical corpus (CC0).