Su v. United States of America

Filing 6

ORDER DISMISSING CASE FOR LACK OF JURISDICTION. Signed by Judge Maxine M. Chesney on 9/26/2005. (mmclc2, COURT STAFF) (Filed on 9/26/2005)

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Su v. United States of America Doc. 6 Case 3:05-cv-03765-MMC Document 6 Filed 09/26/2005 Page 1 of 1 1 2 3 4 5 6 7 8 9 10 IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA United States District Court 11 For the Northern District of California TERESA B. SU, Plaintiff, v. UNITED STATES OF AMERICA, Defendant. / No. C-05-3765 MMC ORDER DISMISSING ACTION FOR LACK OF JURISDICTION 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Before the Court is the complaint filed September 19, 2005 by plaintiff Teresa B. Su ("Su"). Su seeks a declaratory judgment against the United States of America with respect to "whether or not the plaintiff is a taxpayer pursuant to, and/or under 26 U.S.C. 7701(a)(14)." (See Compl. at 2.) This Court lacks jurisdiction to issue a declaratory judgment "with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986," a code section that is not at issue in the instant action. See 28 U.S.C. 2201; see also Hughes v. United States, 953 F.2d 531, 536-537 (9th Cir. 1991) (affirming dismissal of claim for declaratory relief under 2201 where claim concerned question of tax liability). Accordingly, the instant action is hereby DISMISSED, with prejudice. IT IS SO ORDERED. Dated: September 26, 2005 MAXINE M. CHESNEY United States District Judge

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