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SEEGERT v. C.I.R.

Civ. A. No. 83CV-6393-AA.

582 F.Supp. 834 (1984)

Joanne Lynn SEEGERT and Norman Seegert, Plaintiffs, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, E.D. Michigan, S.D.

March 30, 1984.

Attorney(s) appearing for the Case

Norman Seegert, Joanne Lynn Seegert, pro se.

Charles H. Fash, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Ross I. MacKenzie, Asst. U.S. Atty., Detroit, Mich., for defendant.

MEMORANDUM OPINION AND ORDER

JOINER, District Judge.

This case is before the Court on defendant's motion to dismiss the complaint pursuant to Fed.R.Civ.P. 12(b)(6). For the reasons stated herein, the motion is granted.

FACTS

Taking the facts as stated in the complaint, the Internal Revenue Service sent plaintiffs a letter on June 24, 1983, informing them that their W-4 form, on which plaintiffs had claimed 99 personal exemptions, was invalid...

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