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Daviscourt v. Claybrook

United States District Court, W.D. Washington, Seattle

July 31, 2019

MARK DAVISCOURT, Plaintiffs,
v.
GWANNETTE M. CLAYBROOK, et. al,, Defendants,

          ORDER GRANTING DEFENDANTS' MOTION TO DISMISS

          THE HONORABLE RICHARD A. JONES UNITED STATES DISTRICT JUDGE.

         This matter comes before the Court on Defendants' Yael Bortnick, Bryan Stebbins, and Michael Isenberg's Motion to Dismiss. Dkt. # 18. The remaining Defendants have joined this Motion. Dkt. # 25.[1] Plaintiff opposes, and the moving Defendants have filed a Reply. Dkt. ## 35, 37. For the reasons stated below, the Court GRANTS Defendants' Motion.

         I. BACKGROUND

         Plaintiff's Complaint in this case spans over 120 pages, does not include line numbers or helpful paragraph breaks, and frequently includes irrelevant legal citations and indecipherable accusations of a nefarious conspiracy. At the very least, Plaintiff's Complaint fails to satisfy Rule 8's requirement of a “short and plain” statement of his legal claims. Fed.R.Civ.P. 8(a)(2). However, the Court has endeavored to decipher what it believes to be the relevant facts, taken as true, for the purposes of resolving the present Motion. Sanders v. Brown, 504 F.3d 903, 910 (9th Cir. 2007).

         This action involves a dispute between Plaintiff Mark Daviscourt, proceeding pro se, and various officers at the Internal Revenue Service (“IRS”), and various other individuals associated with the federal government and the office of Washington Senator Patty Murray. Dkt. # 1. The central issue in this dispute is the IRS' attempts to collect unpaid income tax from the 2000 calendar year from Plaintiff and his wife. See Dkt. # 1 at Ex. 12. The IRS audited the couple's Form 1140 and found that they were attempting to avoid paying income tax on capital gains from the sale of their construction business by improperly using a tax shelter. Id. at Exs. 11-13. The IRS attempted to collect this overdue tax, and the Daviscourts filed for bankruptcy in 2010. See Daviscourt v. Internal Revenue Service, Adv. No. 10-01382-TWD (Bankr. W.D. Wash.).[2] The Bankruptcy Court ruled that the Daviscourts would remain liable for this unpaid tax because they willfully attempted to evade or defeat the collection of the tax under 11 U.S.C. § 523(a)(1)(C). Id. at Dkt. # 45.

         The IRS resumed collection post-bankruptcy, assigning Revenue Officer Steve Baker to the account in 2012. See Dkt. # 1, Ex. 2. Daviscourt responded to Revenue Officer Baker's collection efforts by complaining to Senator Patty Murray's office that Baker was violating his civil rights. Id. at 3-6, Ex. 3. Plaintiff contacted the Taxpayer Advocate Service and invoked IRS administrative collection due process (“CDP”) and offer-in-compromise (“OIC”) procedures. See generally Dkt. # 1. Plaintiff continued to unsuccessfully oppose the IRS collection efforts through these due process challenges in 2015, but to date has not paid the outstanding taxes. Id. at Exs. 11, 12.

         In 2016, following a referral by the IRS to the Justice Department, the United States filed suit in this Court to reduce the assessments to judgment. United States v. Daviscourt, No. 2:16-cv-00290-RSM. United States v. Daviscourt, No. 2:16-cv-00290-RSM; see also Dkt. # 1, Ex. 12. On May 23, 2016, Judge Martinez entered a default judgment against the Daviscourts for $491, 513.73 plus interest. United States v. Daviscourt, No. 2:16-cv-00290-RSM (May 13, 2016).

         On August 6, 2018, Plaintiff Mark Daviscourt filed the operative Complaint in this lawsuit against a large number of federal government individuals. Dkt. # 1. Most of the Defendants named in the caption of this Complaint are current or former employees of the IRS (the “IRS Defendants”) who were purportedly involved in the collection attempts against Plaintiff or responded to Plaintiff's requests for relief. See generally Dkt. # 1. Other defendants are with Treasury, Justice Department, or Senator Patty Murray's staff. Id.

         The IRS Defendants include:

• Steve Baker, Revenue Officer;
• Eric Smith, Collection Supervisor;
• Gwannette M. Claybrook, Acting Director, Western Area Collection;
• Patricia L. Davis, Advisor;
• Kimberly Lewis, Settlement Officer;
• As-yet unknown agents, officers and officials of the Office of Appeals;
• Ann T. Brown, Operations Manager, Centralized Offers in Compromise ...

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