Gray v. United States’s Empirical Analysis

Citation profile

2 federal appellate · 1 district ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Three interlocking statutes and regulations define the terms and conditions for bringing this type of lawsuit. One, § 7433(a) permits a taxpayer to bring “a civil action for damages against the United States” if “any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence” violates a provision of the Internal Revenue Code. 26 U.S.C. § 7433 (a). Two, § 7433(d) provides that “[a] judgment for damages shall not be awarded . . . unless the court determines that the plaintiff has exhausted the administrative remedies available to such plaintiff.” Id. § 7433(d). Three, a Treasury Regulation provides one of the administrative remedies that must be exhausted: “An administrative claim... shall be sent in writing to the Area Director, Attn: Compliance Technical Support Manager of the area in which the taxpayer currently resides.” 26 C.F.R. § 301.7433-1 (e)(1). The regulation adds that this administrative claim must include “[t]he dollar amount of the claim,” id. § 301.7433-1 (e)(2)(iv), “[a] description of the injuries incurred by the taxpayer filing the claim,” id. § 301.7433-1(e)(2)(iii), and “[t]he name, current address, current home and work telephone numbers and any convenient times to be contacted ... of the taxpayer making the claim,” id. § 301.7433-1 (e)(2)(i). Arbaugh’s “readily administrable bright[-]line” rule places this exhaustion requirement on the nonjurisdictional side of the line. The requirement “does not speak in ju”

   1 later decision quote this exact passage · from the majority
   e.g. Hassen v. Government of the Virgin Islands

2. “contains no language suggesting that Congress intended to strip federal courts of jurisdiction when plaintiffs do not exhaust administrative remedies”); Glade ex rel. Lundskow v. United States, 692 F.3d 718, 723 (7th Cir.2012) (explaining as to Federal Tort Claims Act.that”

   1 later decision quote this exact passage · from the majority
   e.g. 65 F. Supp. 3d 588 - Woodruff v. Humana Pharmacy Inc.