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ARNETT v. U.S.

Nos. 94-4140-SAC, 94-4040-SAC.

910 F.Supp. 515 (1995)

Rodney ARNETT, Plaintiff, v. UNITED STATES of America, Defendant. Rodney ARNETT, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Kansas.

November 8, 1995.

Attorney(s) appearing for the Case

Betty J. Mick, Office of Attorney General, Justice B. King, Fisher, Patterson, Sayler & Smith, Topeka, KS, for Rodney E. Arnett.

James J. Long, Office of Special Litigation, Tax Division, Virginia M. Navarrete, Virginia N. Brooks, U.S. Department of Justice, Office of Special Litigation-Tax Div., Washington, DC, for U.S.

MEMORANDUM AND ORDER

CROW, District Judge.

On May 11, 1995, this court entered a memorandum and order granting the United States' motion to dismiss Rodney Arnett's claims against the United States. Following precedent from the First and Fifth Circuits, this court held that 26 U.S.C. § 7433 does not create a cause of action for reckless or intentional conduct by an IRS employee in the determination of a federal tax, but that the statute only permits...

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