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
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
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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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