Wood v. U.S.

1 Citing case

  1. Grant v. U.S.

    CASE NO. 02-61668-CIV-JORDAN (S.D. Fla. Jul. 3, 2003)   Cited 2 times
    Dismissing claim for specific performance of installment agreement for lack of subject matter jurisdiction

    See United States v. Nordic Village, Inc., 503 U.S. 30, 33-34 (1992). See also Wood v. United States, No. 02-21320-Civ-Huck, 2002 WL 31973260, at *8 (S.D. Fla. Dec. 17, 2002) ("[A]ll waivers of sovereign immunity must be strictly construed. § 7433 is no exception."). The statutory language of § 7433 specifically states that it only applies to actions of an IRS employee.