Jeffrey Lee Collins v. Florida Department of Revenue, et al.

CourtDistrict Court, S.D. Texas
DecidedJanuary 16, 2026
Docket4:25-cv-01163
StatusUnknown

This text of Jeffrey Lee Collins v. Florida Department of Revenue, et al. (Jeffrey Lee Collins v. Florida Department of Revenue, et al.) is published on Counsel Stack Legal Research, covering District Court, S.D. Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jeffrey Lee Collins v. Florida Department of Revenue, et al., (S.D. Tex. 2026).

Opinion

IN THE UNITED STATES DISTRICT COURT January 16, 2026 FOR THE SOUTHERN DISTRICT OF TEXAS Nathan Ochsner, Clerk HOUSTON DIVISION

§ JEFFREY LEE COLLINS, § § Plaintiff, § v. § CIVIL ACTION NO. H-25-1163 § FLORIDA DEPARTMENT OF § REVENUE, et al., § § Defendant. § §

MEMORANDUM OPINION AND ORDER This case arises out of a 2008 administrative child-support order against Jeffrey Lee Collins. (Docket Entry No. 6 at 2). Collins alleges that he has only one biological child. (Id.). But the Florida Department of Revenue executed a child-support order establishing paternity for two children. (Id. at 3). In July 2024, Collins attempted to have both children take paternity tests. (Id. at 3–4). Only one complied. (Id.). He argues, based on these facts, that Elvira Broomfield, the mother of both children, knowingly misrepresented the paternity of her child. (Id. at 4). In February 2025, the Department placed a levy on his accounts at the Navy Federal Credit Union for $128,535.54 in past-due child support. (Id. at 5). The notice also warned Collins that the Department planned to seize his assets, including funds in his accounts at the Navy Federal Credit Union. (Id.). In March 2025, Collins filed this lawsuit against the Department and Broomfield. (Docket Entry Nos. 1, 6). The complaint alleges claims of intrinsic fraud, extrinsic fraud, and unjust enrichment against both the Department and Elvira Broomfield, (Docket Entry No. 6 at 6, 10); violations of the Due Process Clause, Fair Credit Reporting Act, Uniform Interstate Family Support Act, and Florida’s Good Dad Act, as well as negligence and breach of fiduciary duty claims, against the Department; and claims of fraud and misrepresentation against Broomfield. (Id. at 8–9). Collins seeks a declaratory judgment (1) that the child-support order is void due to fraud and lack of jurisdiction; and (2) that the enforcement actions, including levies and credit

reporting, were unlawful. (Id.). He seeks compensatory and punitive damages for financial and emotional harm. (Id.). Collins separately moves to vacate the child-support order. (Docket Entry No. 3). Broomfield moved to dismiss for lack of subject-matter jurisdiction and for failure to state a claim. (Docket Entry No. 34). The Department has not yet moved to dismiss because it was only recently served. (Docket Entry Nos. 53, 54). The Department’s motion to quash service is pending. (Docket Entry No. 55). In December 2025, Magistrate Judge Richard W. Bennett issued a Memorandum and Recommendation on the motion to vacate and motion to dismiss. (Docket Entry No. 49). Judge

Bennett concluded that the court lacks subject-matter jurisdiction over the case based on the Rooker-Feldman doctrine, because Collins’s claims are intertwined with the state-court order. (Id. at 9–10). Collins objected to the Memorandum and Recommendation. (Docket Entry No. 50). The court reviews the recommendations de novo. See FED. R. CIV. P. 72(b); 28 U.S.C. § 636(b)(1)(C); United States v. Wilson, 864 F.2d 1219, 1221 (5th Cir. 1989) (per curiam). The court adopts the Memorandum and Recommendation in part. The Rooker-Feldman doctrine bars part of Collins’s complaint. See Rooker v. Fidelity Trust Co., 263 U.S. 413 (1923); D.C. Ct. of Appeals v. Feldman, 460 U.S. 462 (1983). Under the doctrine, federal district courts lack subject-matter jurisdiction over “cases brought by state-court losers complaining of injuries caused by state-court judgments rendered before the district court proceedings commenced and inviting district court review and rejection of those judgments.” Exxon Mobil Corp. v. Saudi Basic Indus. Corp., 544 U.S. 280, 284 (2005). This principle is narrow in application: federal courts cannot “modify or reverse state court judgments,” except when authorized by Congress. Union Planters Bank Nat’l Ass’n v. Salih, 369 F.3d 457, 462 (5th Cir.

2004). The doctrine does not prevent federal courts from awarding “relief that would ameliorate the effects of an adverse state court judgment.” Miroth v. Cnty. of Trinity, 136 F.4th 1141, 1154 (9th Cir. 2025); accord Truong v. Bank of Am., N.A., 717 F.3d 377, 383 (5th Cir. 2013).1 Based on the Rooker-Feldman doctrine, the court adopts Judge Bennett’s recommendation to deny Collins’s motion to vacate. The motion requests relief this court does not have subject- matter jurisdiction to grant. The motion to vacate, (Docket Entry No. 3), is denied. The court also adopts in part Judge Bennett’s recommendation to dismiss the plaintiff’s complaint for lack of subject-matter jurisdiction. Collins’s complaint requests relief that the court does not have subject-matter jurisdiction to grant, based on claims—including intrinsic and

1 Truong collected instructive examples. Compare Scott v. Fortenberry, 278 Fed. App’x. 440, 441 (5th Cir. 2008) (Rooker-Feldman does not bar a § 1983 claim for damages arising from court reporter’s failure to prepare a trial transcript and consequent delay of his criminal appeal because the suit did not challenge his conviction); Drake v. St. Paul Travelers Ins. Co., 353 Fed. App’x. 901, 905 (5th Cir. 2009) (Rooker- Feldman does not bar a state-court loser’s claim for damages as to state-court winner’s allegedly fraudulent statements in state-court litigation); Ill. Cent. R.R. Co. v. Guy, 682 F.3d 381, 391 (5th Cir. 2012) (Rooker- Feldman does not bar a claim that the state-court plaintiffs’ lawyers obtained a settlement judgment through fraudulent misrepresentations); Great W. Mining & Mineral Co. v. Fox Rothschild LLP, 615 F.3d 159, 162, 171 (3d Cir.2010) (Rooker-Feldman does not bar claims that the defendants had conspired to engineer its loss in state court by exercising improper influence on state judges); McCormick v. Braverman, 451 F.3d 382, 392–93, 395–96 (6th Cir. 2006) (Rooker-Feldman does not bar claims that state-court opponents committed fraud and abuse of process, but does bar a claim that an adverse receivership order was illegal), with Price v. Porter, 351 Fed. App’x. 925, 926–27 (5th Cir. 2009) (Rooker-Feldman bars due process and equal protection claims that a state-court judge should have recused himself due to a conflict of interest); Morris v. Am. Home Mortg. Servicing, Inc., 443 Fed. App’x. 22, 24 (5th Cir. 2011) (Rooker-Feldman bars a claim that a foreclosure judgment is unlawful “because [the plaintiff] is complaining of injuries caused by the state court judgments”); Mosley v. Bowie County, 275 Fed. App’x. 327, 328–29 (5th Cir. 2008) (Rooker-Feldman bars a claim that a state child-support order is void, but not a claim that state government defendants violated the federal plaintiffs’ constitutional rights in the course of enforcing the order). extrinsic fraud—that the court does not have subject-jurisdiction to consider.

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Related

Rooker v. Fidelity Trust Co.
263 U.S. 413 (Supreme Court, 1924)
District of Columbia Court of Appeals v. Feldman
460 U.S. 462 (Supreme Court, 1983)
Exxon Mobil Corp. v. Saudi Basic Industries Corp.
544 U.S. 280 (Supreme Court, 2005)
Illinois Central Railroad Co. v. Willie Harried, e
682 F.3d 381 (Fifth Circuit, 2012)
Glory Truong v. Bank of America, N.A.
717 F.3d 377 (Fifth Circuit, 2013)
Kevin Harris v. James F. Jayo
3 F.4th 1339 (Eleventh Circuit, 2021)
Union Planters Bank National Ass'n v. Salih
369 F.3d 457 (Fifth Circuit, 2004)
Patricia Miroth v. County of Trinity
136 F.4th 1141 (Ninth Circuit, 2025)

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Jeffrey Lee Collins v. Florida Department of Revenue, et al., Counsel Stack Legal Research, https://law.counselstack.com/opinion/jeffrey-lee-collins-v-florida-department-of-revenue-et-al-txsd-2026.