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HUMPHREY v. U.S.

Civil Action No. 1:11-CV-01647-SCJ.

854 F.Supp.2d 1301 (2011)

Larisa A. HUMPHREY, Plaintiff, v. UNITED STATES of America, Defendant.

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

December 19, 2011.

Attorney(s) appearing for the Case

Larisa A. Humphrey, Snellville, GA, pro se.

James C. Strong, Natalie Sexsmith, U.S. Department of Justice-Tax Division, Washington, DC, for Defendant.

ORDER

STEVE C. JONES, District Judge.

THIS MATTER is before the Court on Defendant's Motion to Dismiss [Doc. No. 4]. For reasons given below, the motion is DENIED.

BACKGROUND

Plaintiff is a tax preparer who sold a tax shelter program (the "Shelter") that the Internal Revenue Service ("IRS") deemed abusive [Doc. No. 1, pp. 5-7]. Because of Plaintiff's tax shelter...

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