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LINDSEY v. U.S.

Civil Action No. 05-1761 (RBW).

532 F.Supp.2d 144 (2008)

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

United States District Court, District of Columbia.

February 1, 2008.

Attorney(s) appearing for the Case

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

Patricia L. Lindsey, Garden Grove, CA, pro Se.

Pat S. Genis U.S. Department of Justice, Washington, DC, for Defendant,

MEMORANDUM OPINION

REGGIE B. WALTON, District Judge.

Steven J. Lindsey and Patricia L. Lindsey, the plaintiffs in this civil suit, allege that the United States government, through the Internal Revenue, Service (the "IRS"), "recklessly, intentionally[,] or by reason of negligence disregarded and continue to disregard provisions of Title 26 of the United States Code [(the "Internal Revenue Code" or the "IRC")] and the regulations promulgated thereunder."...

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