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IPFS News Link • TAXES: Federal
Yes, You CAN Beat IRS
On
January 21, 2011, the United States Court of Appeals for the District
of Columbia Circuit reversed the dismissal of 2 (out of 21) counts in a
lawsuit brought against “the” United States for IRS misconduct. This is
the second time that the D.C. Circuit has reversed dismissal of a case
brought under the Taxpayer Bill of Rights (26 U.S.C. § 7433).
In
the Opinion, D.C. Appeals Court Judge Janice K. Brown noted that the
Plaintiffs “contend the district court erred because under Jones v. Bock, 549 U.S. 199 (2007), exhaustion of statutory remedies is not a pleading requirement of the Taxpayer Bill of Rights. We agree.”
Explaining how the Jones Court described the Prison Litigation Reform Act’s language authorizing
dismissal of an action for “fail[ure] to state a
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