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)

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

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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

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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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