U.S. District Court Denies Taxpayer’s Claim for Damages Against IRS Due to Lack of Jurisdiction

The U.S. District Court for the District of Columbia held that the Court lacked subject matter jurisdiction over the taxpayer’s claim for damages arising from the IRS’s calculation of his tax liability. The taxpayer, an individual, filed suit seeking damages and correction of his tax account after the IRS determined he owed additional taxes for the tax year. He alleged the IRS had miscalculated his liability and sought damages under various statutes. The Court held it lacked jurisdiction because the taxpayer failed to identify any waiver of sovereign immunity, allowing his claim. The Court explained that IRC §7433, which waives ...