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KATZMAN v. ESSEX WATERFRONT OWNERS LLC

Docket No. 10-4270-cv.

660 F.3d 565 (2011)

Denise KATZMAN, for herself and for others similarly situated as a Class, Plaintiff-Appellant, v. ESSEX WATERFRONT OWNERS LLC, Essex Waterfront Urban Renewal Entity, LLC, Essex Waterfront Holding Company LLC, Essex Waterfront Partners LLC, Northwestern Mutual Life Insurance Company, Northwestern Investment Management Company LLC, Brian Fisher, Lester Fisher, Bozzuto Management Company, Wachovia Multifamily Capital Inc., Defendants-Appellees, Griffin, Griffin & Alexander, P.C., Defendant.

United States Court of Appeals, Second Circuit.

Decided: November 4, 2011.

Attorney(s) appearing for the Case

Howard Gotbetter , New York, NY, for Plaintiff-Appellant.

Kevin P. Sullivan , Gallagher Evelius & Jones LLP, Baltimore, MD ( James P. Bonner , Susan M. Davies , Stone Bonner & Rocco, LLP, New York, NY, on the brief), for Defendants-Appellees.

Before: SACK, KATZMANN, and WESLEY, Circuit Judges.

PER CURIAM:

Plaintiff-Appellant Denise Katzman appeals from a judgment of the United States District Court for the Southern District of New York (Batts, J.) granting Defendants-Appellants' motion to dismiss her complaint. On appeal, Katzman principally contends that the dismissal of her claim brought pursuant to § 7434 of the Internal Revenue Code, a provision that creates a civil damages remedy for the willful filing of fraudulent "information return...

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