Stewart v. United States (2008)

Not only is § 7214 unenforceable through private civil actions, but § 7433 is also the exclusive damages remedy for the IRS's unlawful conduct "in connection with any collection of Federal tax[es].” 26 U.S.C. § 7433 (a); see Andrews v. Heaton, 483 F.3d 1070, 1076 (10th Cir.2007); Stewart v. United States, 578 F.Supp.2d 30, 35-36 (D.D.C.2008).

See Shaw v. United States, 20 F.3d 182, 184 (5th Cir.1994) (“[Assessment deals with the decision to impose tax liability while ... collection activities involve[ ] ... trying to collect the taxes owed.”), cert. denied, 513 U.S. 1041 , 115 S.Ct. 635 , 130 L.Ed.2d 540 (1994); Stewart v. United States, 578 F.Supp.2d 30, 34 (D.D.C.2008) (explaining that “an assessment ‘collection’ of taxes.”).

Appx. 688, 692 (10th Cir. 2006) (affirming dismissal of claims under 18 U.S.C. §§ 872 , 875(c), among others, on the ground that these federal statutes do not provide for a private cause of action); Alexandre v. Phibbs, 116 F.3d 482 (9th Cir. 1997) (dismissing extortion claim under 18 U.S.C. § 1951 ); Stewart v. United States, 578 F. Supp. 2d 30, 35-36 (D.D.C. 2008) (dismissing claim under 26 U.S.C. § 7214 ); cf. 2 Rockefeller v. U.S. Court of Appeals Office, for Tenth Circu…

Plaintiffs 26 U.S.C. § 7433 Claim Section 7433(a) of the Code authorizes taxpayer lawsuits for damages against the United States if any officer or employee of the IRS acts in disregard of the Code or its implementing regulations in connection with a tax collection activity. 3 26 U.S.C. § 7433 (a); Stewart v. United States, 578 F.Supp.2d 30, 33-34 (D.D.C. 2008).

However, "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.” See Stewart v. United States, 578 F.Supp.2d 30, 34 (D.D.C.2008); Jaeger v. United States, 524 F.Supp.2d 60, 63-64 (D.D.C.2007); Bryant v. United States, 527 F.Supp.2d 137, 140-41 (D.D.C.2007).

See Stewart v. United States, 578 F.Supp.2d 30, 35-36 (D.D.C.2008) (relying on a similar rationale in dismissing allegation made under a different criminal provision of the Code).

See Stewart v. United States, 578 F. Supp. 2d 30, 35-36 (D.D.C. 2008) (relying on a similar rationale in dismissing allegation made under a different criminal provision of the Code).

The Ant-Injunction Act expressly prohibits injunctive relief pertaining to the assessment or collection of any tax — a prohibition which applies equally to actions to enjoin IRS investigative actions. 1 Taylor v. United States, 292 Fed.Appx. 383, 388 (5th Cir.2008); Hobson v. Fischbeck, 758 F.2d 579, 580-81 (11th Cir.1985); see also Stewart v. United States, 578 F.Supp.2d 30, 36 (D.D.C.2008) (rejecting plaintiffs request for “an order broadly enjoining the IRS from violating…

Appx. 383, 388 (5th Cir. 2008); Hobson v. Fischbeck, 758 F.2d 579, 580-81 (11th Cir. 1985); see also Stewart v. United States, 578 F. Supp. 2d 30, 36 (D.D.C. 2008) (rejecting plaintiff's request for "an order broadly enjoining the IRS from violating the Internal Revenue Code," explaining that the Anti-Injunction Act precludes such an action).