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LINDSEY v. U.S.

Civil Action No. 05-1761(RBW).

448 F.Supp.2d 37 (2006)

Stephen J. LINDSEY and Patricia L. Lindsey, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, District of Columbia.

August 22, 2006.

Attorney(s) appearing for the Case

Stephen J. Lindsey, Garden Grive, CA, pro se.

Patricia L. Lindsey, Garden Grive, CA, pro se.

Jason Scott Zarin, Jennifer Lynn Vozne, Washington, DC, for Defendant.

MEMORANDUM OPINION

WALTON, District Judge.

The plaintiffs, Steven J. Lindsey and Patricia L. Lindsey, bring this action alleging that the United States Internal Revenue Service ("IRS") "recklessly, intentionally or by reason of negligence[,] disregarded and continue to disregard provisions of [the Internal Revenue Code (`IRC'),] Title 26 of the United States Code[,] and the regulations promulgated thereunder." Complaint ("Compl.") ¶ 1. In response...

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