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SMITH v. U.S.

Civ. No. 05-2069(CKK).

475 F.Supp.2d 1 (2006)

Daniel T. SMITH, et al., Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, District of Columbia.

November 7, 2006.

Attorney(s) appearing for the Case

Daniel T. Smith, Plant City, FL, pro se.

Mary G. Smith, Plant City, FL, pro se.

MEMORANDUM OPINION

KOLLAR-KOTELLY, District Judge.

Pro Se Plaintiffs Daniel and Mary Smith bring this action against Defendant, the United States, pursuant to the Taxpayer Bill of Rights, 26 U.S.C. § 7433 ("TBOR"), alleging that "principals, officers, agents, and/or employees of the Internal Revenue Service" ("IRS") "recklessly, intentionally or by reason of negligence[,] disregarded and continue to disregard provisions of [the Internal Revenue...

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