Crabb v. IRS
| Tammy Lynn Crabb |
| IRS |
| 3:2020cv00497 |
| April 10, 2020 |
| US District Court for the District of Connecticut |
| Michael P Shea |
| Taxes |
| None |
Docket Report
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Filing 6
ORDER. Ms. Crabb's motion to proceed in forma pauperis is GRANTED. In light of her representations that she has been unable to pay her bills, including her rent, due to the IRS's garnishment of the bulk of her wages, I find that Ms. Crabb is unable to pay the filing fee.For the reasons that follow, however, her complaint is DISMISSED. The statute authorizing proceedings in forma pauperis provides that "the court shall dismiss the case at any time if the court determines that... the action... fails to state a claim on which relief may be granted." 19 U.S.C. 1915(e)(2)(B)(ii). Even construing Ms. Crabb's pro se complaint liberally, as the Court must, Ms. Crabb has failed to state a claim. Ms. Crabb seeks relief from the IRS's garnishment of her wages, and asks that any such garnishment be reduced to $35.00 per week. ECF No. 1 at 3. To the extent that Ms. Crabb is asking this Court to enjoin the IRS from collecting any more than $35.00 per week, her claim is barred by the Anti-Injunction Act, which provides that "no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person...." 26 U.S.C. 7421(a). "The Supreme Court has held that '[t]he manifest purpose of 7421(a) is to permit the United States to assess and collect taxes alleged to be due without judicial intervention, and to require that the legal right to the disputed sums be determined in a suit for refund. In this manner the United States is assured of prompt collection of its lawful revenue.'" Celauro v. U.S. I.R.S., 411 F. Supp. 2d 257, 268 (E.D.N.Y. 2006) (quoting Enochs v. Williams Packing and Navigation Co., 370 U.S. 1, 7, 82 S.Ct. 1125, 8 L.Ed.2d 292 (1962) (emphasis added)); see also Shukosky v. U.S., 2009 WL 1759700 (E.D. Wis. June 22, 2009) (dismissing a claim asking the court to enjoin the IRS from garnishing the plaintiff's wages under the Anti-Injunction Act). While there are several statutory exceptions to the Anti-Injunction Act, none apply here. See Celauro, 411 F. Supp. 2d at 268 (cataloguing applicable exceptions). Nor is this a case where Congress has provided no other remedy, in which case the Anti-Injunction Act would not bar relief. See South Carolina v. Regan, 465 U.S. 367, 378 (1984). Ms. Crabb may, after first making a claim with the IRS, bring a refund action under 26 U.S.C. 7422.Ms. Crabb also cannot bring a claim seeking a refund of the wages the IRS has already garnished. An action for a refund of collected taxes may only be brought after first filing a claim with the IRS. See 26 U.S.C. 7422(a) ("No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof."). Moreover, a suit under Section 7422 may not be commenced "before the expiration of 6 months from the date of filing [a claim with the IRS], unless the Secretary renders a decision thereon within that time." 26 U.S.C. 6532. As Ms. Crabb complains of conduct that occurred "[t]his week," ECF No. 1 at 3, it is apparent that she has not satisfied these requirements.In short, if Ms. Crabb wishes to seek a reduction in the amount of her wages being garnished or a refund of any garnishments that have already occurred, her first recourse is to contact the IRS. The IRS provides guidance for how to obtain relief from a tax levy on its website. See https://www.irs.gov/businesses/small-businesses-self-employed/how-do-i-get-a-levy-released (explaining that the IRS is "required to release a levy if it determines... [t]he levy creates an economic hardship, meaning the IRS has determined the levy prevents you from meeting basic, reasonable living expenses").Signed by Judge Michael P. Shea on 4/16/2020. (Karpman, Michael)
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Filing 5
ELECTRONIC FILING ORDER FOR COUNSEL - PLEASE ENSURE COMPLIANCE WITH COURTESY COPY REQUIREMENTS IN THIS ORDER Signed by Judge Michael P. Shea on 04/10/2020. (Peterson, M)
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Filing 4
STANDING PROTECTIVE ORDER Signed by Judge Michael P. Shea on 04/10/2020. (Peterson, M)
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Filing 3
Order on Pretrial Deadlines: Amended Pleadings due by 6/9/2020. Discovery due by 10/10/2020. Dispositive Motions due by 11/14/2020. Signed by Clerk on 04/10/2020. (Peterson, M)
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| Filing 2 MOTION for Leave to Proceed in forma pauperis by Tammy Lynn Crabb. (Peterson, M) |
| Filing 1 COMPLAINT against IRS, filed by Tammy Lynn Crabb. (Peterson, M) |
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| Plaintiff: Tammy Lynn Crabb | |
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| Defendant: IRS | |
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