Erma Miller 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.

• the assessment or tax determination process does not constitute an act of collection and is therefore, not actionable under § 7433
• waiver of sovereign immunity under § 7433 permitting taxpayers to sue for misconduct in collection of taxes does not extend to improper determination or assessment of taxpayer’s liabilities

Source: CourtListener parenthetical corpus (CC0).