Taxpayer Blanked in Lawsuit Alleging Intentional Infliction of Emotional Distress Over Tax Bill

by John Darer CLU ChFC MSSC CeFT RSP CLTC

"In this world nothing can be certain, except death and taxes". So said Ben Franklin,

Startled By Unpaid Tax Bill

Plaintiff Edward T. Kennedy alleged that the Commissioner of the Internal Revenue Service ("IRS") and an IRS employee intentionally inflicted emotional distress upon him when the IRS sent him a letter informing him that he owed $75,957.35 in unpaid federal taxes.

The United States of America, as the real party in interest and in place of the named Defendants, moved to dismiss Kennedy's Complaint for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1), and for failure to state a claim pursuant to Rule 12(b)(6). Because the Court lacks jurisdiction over Kennedy's claims, the Motion was granted.

Plaintiff Edward T. Kennedy alleges that the Commissioner of the Internal Revenue Service ("IRS") and an IRS employee intentionally inflicted emotional distress upon him when the IRS sent him a letter informing him that he owed $75,957.35 in unpaid federal taxes.

EDWARD T. KENNEDY, Plaintiff, v. COMMISSIONER, DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE; JOHN DOE, DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE, Defendant United States District Court, E.D. Pennsylvania. No. 5:18-cv-00257

The United States of America, as the real party in interest and in place of the named Defendants, moves to dismiss Kennedy's Complaint for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1), and for failure to state a claim pursuant to Rule 12(b)(6). Because this Court lacks jurisdiction over Kennedy's claims, the Motion is granted.

Plaintiff alleged in his response to the United States' Motion, writing that "defendants knew [he] was harmed by Identity Theft, but continued to try to collect on a false and/or fake debt," that falsified tax returns were filed from 2000 to 2017, and that the IRS conduct was "outrageous" in view of the loss of reputation that he suffered. Pl.'s Mem. Resp. Def.'s Mot. 3-4.