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Case: Correspondence By Mail with IRS Agent Not Enough for Personal Jurisdiction (D.Mass.)

April 7, 2021, 5:00 AM

Court lacks personal jurisdiction over IRS agent working in Florida in complaint from Massachusetts resident regarding a request to amend her IRS master file, a district court held. Taxpayer claims the IRS agent denied her request to amend her IRS master file alleging that she was the victim of identity theft. The agent, working in Florida, sent correspondence to Taxpayer, a resident of Massachusetts. Taxpayer filed suit against the agent in his personal capacity under Bivens. Federal district courts lack personal jurisdiction when the defendant did not avail himself of the protections of the state, the court held in...

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