context: "Endnote i," however, reads: "Until the Plaintiff's discovery requests regarding the appropriate collection manuals are fulfilled, the Plaintiff is unable to identify to the Court the precise regulations." (emphasis added). Even assuming that the IRS failed to follow procedures contained in the Internal Revenue Manual, it cannot be the basis for a claim under Section 7433.
citation_a.signal: see also
citation_a.identifier: 1998 WL 233750, at *2
citation_a.parenthetical: failure to follow guidelines in IRS manuals does not constitute a violation of a provision or regulation of the Tax Code and is not actionable under SS 7433
citation_a.sentence: See, e.g., Gonsalves v. IRS, 975 F.2d 13, 16 (1st Cir.1992) (§ 7433 does not permit taxpayers to sue the government for violations of internal IRS policies like those in the Internal Revenue Manual); see also Kachougian v. United States, No. C.A. 96-508T, 1998 WL 233750 at *2 (D.R.I. 1998) (failure to follow guidelines in IRS manuals does not constitute a violation of a provision or regulation of the Tax Code and is not actionable under § 7433). In any event, a complaint cannot be cured by a memorandum of law in opposition to a motion to dismiss. See Natale v. Town of Darien, No. Civ. 3:97cv583 (AHN), 1998 WL 91073 at *4, n. 2 (D.Conn.1998) (plaintiff may not amend complaint in a memorandum of law), citing Daury v. Smith, 842 F.2d 9, 15-16 (1st Cir.1988); see also Hartford Fire Ins. Co. v. Federated Dep't Stores, Inc., 723 F.Supp. 976, 987 (S.D.N.Y.1989) (same).
citation_b.signal: see
citation_b.identifier: 975 F.2d 13, 16
citation_b.parenthetical: SS 7433 does not permit taxpayers to sue the government for violations of internal IRS policies like those in the Internal Revenue Manual
citation_b.sentence: See, e.g., Gonsalves v. IRS, 975 F.2d 13, 16 (1st Cir.1992) (§ 7433 does not permit taxpayers to sue the government for violations of internal IRS policies like those in the Internal Revenue Manual); see also Kachougian v. United States, No. C.A. 96-508T, 1998 WL 233750 at *2 (D.R.I. 1998) (failure to follow guidelines in IRS manuals does not constitute a violation of a provision or regulation of the Tax Code and is not actionable under § 7433). In any event, a complaint cannot be cured by a memorandum of law in opposition to a motion to dismiss. See Natale v. Town of Darien, No. Civ. 3:97cv583 (AHN), 1998 WL 91073 at *4, n. 2 (D.Conn.1998) (plaintiff may not amend complaint in a memorandum of law), citing Daury v. Smith, 842 F.2d 9, 15-16 (1st Cir.1988); see also Hartford Fire Ins. Co. v. Federated Dep't Stores, Inc., 723 F.Supp. 976, 987 (S.D.N.Y.1989) (same).