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GAINES v. U.S.

No. CIV.A.05-2326(ESH).

424 F.Supp.2d 219 (2006)

Joseph A. GAINES, Elizabeth J. Gaines, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, District of Columbia.

March 31, 2006.

Attorney(s) appearing for the Case

Joseph A. Gaines, Las Vegas, NV, Pro se.

Elizabeth J. Gaines, Las Vegas, NV, Pro se.

MEMORANDUM OPINION AND ORDER

HUVELLE, District Judge.

Plaintiffs Joseph and Elizabeth Gaines filed a pro se complaint on December 5, 2005, 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...

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