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SCOTT v. UNITED STATES

No. CIV.A.05-2043(ESH).

416 F.Supp.2d 116 (2006)

Robert SCOTT, Linda Casoria-Scott, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, District of Columbia.

February 27, 2006.

Attorney(s) appearing for the Case

Robert Scott, Linda Casoria-Scott, Mobile, AL, pro se.

Jennifer Lynn Vozne, U.S. Department of Justice, Tax Division, Civil Trial Section, Eastern Region, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER

HUVELLE, District Judge.

Plaintiffs Robert Scott and Linda Casoria-Scott bring this suit for damages against the United States alleging violations of the Internal Revenue Code by agents of the Internal Revenue Service ("IRS") in the assessment and collection of taxes from them. Currently before the Court is the government's Motion to Dismiss for lack of subject matter jurisdiction under Fed.R.Civ.P. 12(b)(1) and failure...

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