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INSTITUTE OF CERTIFIED PRACTITIONERS v. BENTSEN

Civ. A. No. 1:93-CV-1154-CC.

874 F.Supp. 1370 (1994)

INSTITUTE OF CERTIFIED PRACTITIONERS, INC., and Darryl Shinn, Enrolled Agent, Plaintiffs, v. The Honorable Lloyd BENTSEN Secretary of the Treasury; Margaret M. Richardson, Commissioner of the Internal Revenue Service; Dave Mader, Assistant Commissioner of Human Resources, Management and Support; and Leslie Shapiro, Director of Practice; in their official capacities as agents of the Internal Revenue Service, an agency of the United States of America, Defendants.

United States District Court, N.D. Georgia, Atlanta Division.

September 28, 1994.

Attorney(s) appearing for the Case

Tad D. Ransopher, Office of Tad D. Tansopher, Atlanta, GA, for plaintiffs.

Joe Dally Whitley, Kilpatrick & Cody, James Randolph Schulz, Office of U.S. Atty., N.D. Georgia, Atlanta, GA, Michael N. Wilcove, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S., Lloyd Bentsen, Mike Dolan, Dave Mader, Leslie Shapiro.

James Randolph Schulz, Office of U.S. Atty., N.D. Georgia, Atlanta, GA, for Margaret M. Richardson.

ORDER

COOPER, District Judge.

The above-styled case is currently before this Court on defendants' motion to dismiss [20-1], alleging, among other grounds, that the plaintiffs have failed to state a case in controversy sufficient to invoke the jurisdiction of this court.

I. CASE IN CONTROVERSY

Plaintiff Institute of Certified Practitioners, Inc. (hereinafter "Institute"), is an academic organization which certifies those who offer...

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