District Court, District of Columbia November 26, 2007, Civil Action 06-1312(RMC) (Buaiz v. United States)

MEMORANDUM OPINION

ROSEMARY M. COLLYER, District Judge.

Plaintiff Joseph A. Buaiz, Jr., failed to file Form 1040 federal income tax returns

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for 1993 and 1994, despite having taxable income in each of those years. Mr. Buaiz sued the United States Government, seeking money damages for alleged wrongful collection activities by the Internal Revenue Service (“IRS”).