fails to state a claim. 26 U.S.C. § 7433(a) provides, in pertinent part, that: If, in connection with any collection of Federal tax with respect to a taxpayer, any officer or employee of the Internal Revenue Service recklessly or intentionally, or by reason of negligence, disregards any provision of this title, or any regulation promulgated under this title, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. Defendant does not allege any violation of the tax code or tax regulation. Under 26 U.S.C. § 6672 the Government has discretion as to those from whom it chooses to collect § 6672 penalties from. United States v. Pomponio, 635 F.2d 293, 298 (4th Cir.1980); United States v. Pepperman, 976 F.2d 123, 127 (3d Cir.1992) (<HOLDING>). The fact that the IRS has discretion in this
holding that  9613f1 is the exclusive vehicle for responsible parties to obtain contribution from other responsible parties recognizing that where plaintiff is from the forum state and defendant is from an alternate forum each forum can claim a connection to one of the parties holding that the government was not responsible for delay from withdrawal of guilty plea holding that payments from a tortfeasors insurer are not from a collateral source because they stem directly from the tortfeasor recognizing that the government can choose to collect unpaid taxes from corporate employer each responsible person or entirely from one source