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· 12/20/2007

Jaeger v. United States Government

Citations

  • 524 F. Supp. 2d 60
  • 100 A.F.T.R.2d (RIA) 7117
  • 2007 U.S. Dist. LEXIS 93042
  • 2007 WL 4441229

How courts have described this case

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

  • concluding that claim alleging failure to provide assessment notices relates to assessment of taxes, not collection, and is therefore not covered by section 7433
  • concluding that claim 14 alleging failure to provide assessment notices relates to assessment of taxes, not collection, and is therefore not covered by section 7433
  • holding that “section 7433 does not provide a cause of action for wrongful tax assessment, the absence of a tax assessment, or other actions not related to collection of income tax”
  • holding that “section 7433 does not provide a cause of action for wrongful tax assessment, the absence of a tax assessment, or other actions not related to the collection of income tax”
  • dismissing a pro se complaint where the allegations contained in the complaint were “far too conclusory to satisfy the notice pleading standards of Fed. R. Civ. P. 8(a)”
  • dismissing such claims for failure to state a claim under Rule 12(b)(6)

Source: CourtListener parenthetical corpus (CC0).

Judges: John D. Bates

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.