David Jackson and Betty S. Jackson - Page 20

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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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