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the Court has no jurisdiction over taxpayer’s compensatory claim
that his credit rating was adversely affected by the filing of a
lien); Chocallo v. Commissioner, T.C. Memo. 2004-152 (holding
that the Court has no jurisdiction over taxpayer’s damages claim
for alleged wrongs committed by respondent’s employees). If
petitioners’ claim for monetary compensation were meant to be
predicated on section 7432 and/or 7433, which provide for civil
damages for failure to release a lien or certain unauthorized
collection actions, respectively, we note that such claims must
be brought in a District Court of the United States.
D. Conclusion
We have considered all of petitioners’ arguments, and, to
the extent that we have not specifically addressed them, we
conclude that they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect our disposition of the disputed issues,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011