United States Seventh Circuit

In a taxpayer's suit against the United States seeking to recover damages resulting from the Internal Revenue Service (IRS), claiming violation of the discharge injunction provided by section 524 of the Bankruptcy Code, arising from an Offer and Compromise (OIC) that she entered into with the IRS to resolve her tax liabilities for tax years 1990 through 1995, a district court's order affirming the bankruptcy court's dismissal of plaintiff's claim for lack of jurisdiction, is affirmed in part and reversed and remanded in part where: 1) due to the unequivocal exclusivity provision of 26 U.S.C. section 7433, the district court did not err in determining that plaintiff must comply with the jurisdictional provisions of section 7433 prior to recovery for a willful violation of the discharge injunction; 2) district court did not err in holding that plaintiff's cause of action with respect to IRS's July 8, 2002 collection effort is time-barred; and 3) district court erred in holding that plaintiff's claim with respect to IRS's September 8, 2003 and September 18, 2003 violations was time-barred.

Appellate Information

• Argued 02/26/2010
• Decided 07/29/2010
• Published 07/29/2010

Judges

• ST. EVE

Court

• United States Seventh Circuit

Counsel