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Case: Sovereign Immunity Not Waived in Tort Claim of IRS Negligence (11th Cir.)

April 7, 2021, 5:00 AM

Tort claim that the IRS and an agent were liable for negligence in the collection of tax failed for lack of jurisdiction as the government did not waive sovereign immunity, the Eleventh Circuit Court of Appeals held. Taxpayer sued the IRS and an IRS agent claiming negligence and harassment in connection with the agent’s efforts to collect a tax debt that Taxpayer claimed had been discharged in bankruptcy. The district court granted the government’s motion to dismiss and denied his motion to amend the complaint. After properly substituting the United States as the proper party, Taxpayer failed to state a...

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