U.S. District Court Dismisses Taxpayer Claims Against Tax Authorities, Cites Sovereign Immunity

The U.S. District Court for the District of Maryland dismissed Taxpayer’s claims against state and federal tax authorities for being barred by sovereign immunity and statutory prohibitions on tax collection suits. Taxpayer, a self-represented individual, filed suit alleging various tax-related violations against the Comptroller, the District of Columbia Office of Tax and Revenue, the IRS, and the IRS Independent Office of Appeals, claiming aggressive behavior, failure to provide advance notice of penalties, improper remittance of tax refunds, and illegal garnishments totaling over $4 million in damages. The district court held that sovereign immunity barred claims against the United States, Eleventh ...