Gonsalves v. Internal Revenue Service’s Empirical Analysis
975 F.2d 13 · 1992
Citation profile
21 federal appellate · 23 district · 1 state decisions
How this case has been cited
Cited by 69 later decisions — most recently January 2018 · most notably Murphy v. United States (1995), United States v. Horn (1994)
21 federal appellate · 23 district · 1 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 6203 · 26 U.S.C. § 6213 · 26 U.S.C. § 6303 · 26 U.S.C. § 6321 · 26 U.S.C. § 6331 · 26 U.S.C. § 7422 · 26 U.S.C. § 7433
Relies on Bivens v. Six Unknown Named Agents of Federal Bureau of Narcotics · United States v. Testan · Soriano v. United States · United States v. Caceres · McMahon v. United States
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in connection with any collection of Federal tax.”
7 later decisions quote this exact passage · from the majority“Mr. Gonsalves’ claim for damages resulting from the government’s refusal to give him a tax refund runs afoul of the clause in Section 7433 which says that a taxpayer may sue only if an IRS agent disregards a statute or regulation “in connection with any collection of Federal tax.” The essence of Mr. Gonsalves’ claim is that the government violated the tax law by refusing to give him a refund because he was exempt from paying taxes during the years in question. In order to prevail on this claim, Mr. Gonsalves would have to prove that the IRS incorrectly determined the amount of his tax liability. The legislative history of Section 7433 tells us that “an action under this provision may not be based on alleged ... disregard in connection with the determination of tax.” Conf.Rep. No. 1104, 100th Cong., 2d Sess., at 229, reprinted in 1988-3 Internal Revenue Cum.Bull. 473, 719. Taxpayers who wish to challenge the IRS’ calculation of their tax liability must file either a petition for redetermination in the Tax Court, 26 U.S.C. §§ 6213 , 6214, or a refund action in the district court. 26 U.S.C. § 7422 . Section 7433 was not intended to supplement or supersede, or to allow taxpayers to circumvent, these procedures. Cf. McMillen v. United States Department of Treasury, 960 F.2d 187, 190 , 69 A.F.T.R.2d (P-H) 1067 (1st Cir.1991) (per curiam).”
2 later decisions quote this exact passage · from the majority“manner. 4 Mr. Gonsalves first attempted to recover damages in a suit he filed in 1991 in the United States District Court for the District of Maine. The 1991 complaint named the Internal Revenue Service as the only defendant, and asserted claims under both the United States Constitution and the”
1 later decision quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.