Without availing himself of the procedure, the defendant reasons, the plaintiff cannot allege injury because he has not shown himself "to be aggrieved by any final agency action either in the implementation of the regulation or in having any offers-in-compromise denied." Id. (quoting Brooks v. Snow, 313 F. Supp. 2d 654, 659 (S.D. Tex. 2004)). The plaintiff responds that the Notice procedure is "grotesquely unrealistic" because, on the one hand, it "would not allow him to claim the safe-harbor amount while reserving the right to maintain his refund suit and pursue the additional money he is owed through it," and, on the other hand, it "would [not] allow him to claim the full amount he is entitled to despite lacking the complete documentation that the Notice requires."
There are two types of challenges to a court's subject matter jurisdiction under Rule 12(b)(1): ‘facial' attacks and ‘factual' attacks. Brown v. Peterson, 2006 WL 349805, at *4 (N.D. Tex. Feb. 3, 2006), citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir.1981); see also Brooks v. Snow, 313 F.Supp.2d 654, 658 (S.D. Tex. 2004). A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings. Weinberger, 644 F.2d at 523
citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir.1981); see also Brooks v. Snow, 313 F.Supp.2d 654, 658 (S.D. Tex. 2004). A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings.
. Brown v. Peterson, 2006 WL 349805, at *4 (N.D. Tex. Feb. 3, 2006), citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir.1981); see also Brooks v. Snow, 313 F.Supp.2d 654, 658 (S.D. Tex. 2004). A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings.
The court interprets the instant suit as an attempt to interfere with the collection of interest allegedly owed by Plaintiffs. See Brooks v. Snow, 313 F. Supp. 2d 654, 660 (S.D. Tex. 2004), aff'd sub nom. Brooks v. Dam, 126 F. App'x 173 (5th Cir. 2005) (noting that the plaintiffs who had not paid the accrued interest intended the action to "interfere with IRS activities culminating in collection of the interest said to be owed by" them and that the Act "require[d] that the legal right to the disputed sums to be determined in a suit for refund"). Because none of the statutory exceptions apply, the court does not have jurisdiction to issue injunctive relief. The court also notes that the equitable exception under Enochs v. Williams Packaging & Navigation Co. does not apply. 370 U.S. 1 (1962).
"There are two types of challenges to a court's subject matter jurisdiction under Rule 12(b)(1): 'facial' attacks and 'factual' attacks." Id. (citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir. 1981); Brooks v. Snow, 313 F. Supp. 2d 654, 658 (S.D. Tex. 2004)). "A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings." Id. (citing Weinberger, 644 F.2d at 523). "
"There are two types of challenges to a court's subject matter jurisdiction under Rule 12(b)(1): 'facial' attacks and 'factual' attacks." Id. (citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir. 1981); Brooks v. Snow, 313 F. Supp. 2d 654, 658 (S.D. Tex. 2004)). "A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings." Id. (citing Weinberger, 644 F.2d at 523). "
"There are two types of challenges to a court's subject matter jurisdiction under Rule 12(b)(1): 'facial' attacks and 'factual' attacks." Id. (citing Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir. 1981); Brooks v. Snow, 313 F. Supp. 2d 654, 658 (S.D. Tex. 2004)). "A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings." Id. (citing Weinberger, 644 F.2d at 523). "
Exhaustion of administrative remedies is required to bring a claim for damages under the statute. Rae v. U.S., 530 F.Supp.2d 127, 130-31 (D.D.C. 2008); Brooks v. Snow, 313 F.Supp.2d 654, 661-62 (S.D.Tex. 2004). Second, § 7433 is "not a remedy for taxpayers alleging impropriety or errors in the tax assessment process."
There are two types of challenges to a court's subject matter jurisdiction under Rule 12(b)(1): 'facial' attacks and 'factual' attacks. See Paterson v. Weinberger, 644 F.2d 521, 523 (5th Cir. 1981); Brooks v. Snow, 313 F.Supp.2d 654, 658 (S.D.Tex. 2004). A facial attack, which consists of a Rule 12(b)(1) motion unaccompanied by supporting evidence, challenges jurisdiction based solely on the pleadings.