Brooks v. Snow

13 Citing cases

  1. In re Long-Distance Telephone Service

    501 F. Supp. 2d 34 (D.D.C. 2007)   Cited 4 times

    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."

  2. Alleman v. Louisiana

    6:22-CV-01608 (W.D. La. Sep. 23, 2022)

    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

  3. Ziler v. U.S.

    6:21-CV-01697 (W.D. La. Apr. 6, 2022)

    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.

  4. Spivey v. Chitimacha Tribe of La.

    Civil Action 6:21-2257 (W.D. La. Feb. 2, 2022)   Cited 3 times

    . 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.

  5. Liu v. Comm'r

    CIVIL ACTION H-18-3519 (S.D. Tex. Oct. 10, 2018)

    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).

  6. DeMedeiros v. Berryhill

    No. 3:17-CV-204-G (BF) (N.D. Tex. Jun. 9, 2017)

    "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). "

  7. Cline v. Colvin

    No. 3:15-CV-2715-K (BF) (N.D. Tex. Aug. 2, 2016)

    "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). "

  8. Texas v. Armstead

    No. 3:15-CV-887-N (BF) (N.D. Tex. Dec. 4, 2015)   Cited 1 times

    "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). "

  9. Meuli v. U.S.

    Case No. 11-1044-RDR (D. Kan. Jul. 6, 2011)   Cited 4 times
    Noting that the Tenth Circuit has held that sovereign immunity is not waived by 28 U.S.C. § 1343

    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."

  10. Brown v. Don Peterson North Central Tire Service, Inc.

    Civil Action No. 7:03-cv-0205 (N.D. Tex. Feb. 3, 2006)   Cited 19 times

    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.