Ivy v. Commissioner

The DC Circuit affirmed the district court's dismissal of plaintiff's action against the United States under the Taxpayer Bill of Rights, 26 U.S.C. 7433(a). Plaintiff invoked section 7433 to recover damages he claims to have suffered as a result of a mix-up relating to the refund due to him on his 2011 income tax. The court held that section 7433 did not provide a jurisdictional path for plaintiff's action because the statute waives the government's sovereign immunity only for damages suffered in connection with collection of federal taxes, and plaintiff's injury (if any) related to collection of a student loan debt. View "Ivy v. Commissioner" on Justia Law