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RUIZ RIVERA v. I.R.S.

Civil No. 99-1012 (JAG).

226 F.Supp.2d 345 (2002)

Angel RUIZ RIVERA, et al, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, D. Puerto Rico.

September 24, 2002.

Attorney(s) appearing for the Case

Julio C. Morillo-Limardo, Hermanas Davila, Hugo Rodriguez-Diaz, Bayamon, PR, Julian R. Rivera-Aspinall, Angel Ruiz-Rivera, San Juan, PR, for Plaintiffs.

Beatriz T. Saiz, Christopher J. Kayser, Washington, DC, Isabel Munoz-Acosta, Torre Chardon, Hato Rey, PR, for Defendant.

OPINION AND ORDER

GARCIA-GREGORY, District Judge.1

On August 5, 2002, defendant Internal Revenue Service (the "IRS") moved for summary judgment on plaintiff Angel Ruiz Rivera's ("Ruiz") claims under the Internal Revenue Code, 26 U.S.C. §§ 7431-7433, the First, Fourth, and Fifth Amendments to the United States Constitution, as well as supplemental state law claims (Docket No. 54). On August 22, 2002, Ruiz filed an opposition...

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