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KOERNER v. U.S.

No. CIV.A. 06-0024ESH.

424 F.Supp.2d 213 (2006)

Lavern KOERNER, Plaintiff, v. UNITED STATES, Defendant.

United States District Court, District of Columbia.

March 31, 2006.

Attorney(s) appearing for the Case

Lavern Koerner, Phoenix, AZ, Pro se.

MEMORANDUM OPINION AND ORDER

HUVELLE, District Judge.

Plaintiff Lavern Koerner filed a pro se complaint on January 6, 2006, alleging errors by the Internal Revenue Service ("IRS") "in connection with the collection of [a] federal tax" (Compl.¶ 1), and seeking damages under 26 U.S.C. § 7433. An amended complaint was filed on January 30, 2006 ("Am.Compl."). For the reasons explained below, the Court finds that it lacks subject matter jurisdiction...

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