SWANSON v. INTERNAL REVENUE SERVICE

Filing 14

MEMORANDUM OPINION accompanying final order issued separately this day. Signed by Judge Beryl A. Howell on 10/4/12.(ah)

UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
RUTHIE MICHELLE SWANSON,
Plaintiff,
v.
INTERNAL REVENUE SERVICE,
Defendant.

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Civil Action No. 11-1990 (BAH)

MEMORANDUM OPINION
Defendant moves to dismiss this action under Rule 12(b)(1) of the Federal Rules of Civil
Procedure on the grounds of sovereign immunity and mootness. United States’ Motion to
Dismiss, ECF No. 11. By Order of August 7, 2012, ECF No. 12, Plaintiff was advised about her
obligation to respond to Defendant’s motion by September 12, 2012, and the consequence of
dismissal if she did not file a response. Plaintiff has neither filed a response nor requested
additional time to do so. The Court therefore will grant Defendant’s motion to dismiss as
conceded and will dismiss this action. See LCvR 7(b) (“If [an opposing] memorandum is not filed
within the prescribed time, the Court may treat the motion a conceded.”); Twelve John Does v.
District of Columbia, 117 F.3d 571, 577 (D.C. Cir. 1997) (“Where the district court relies on the
absence of a response as a basis for treating a motion as conceded, [the District of Columbia
Circuit] honor[s] its enforcement” of the local rule). A separate Order accompanies this
Memorandum Opinion.

Beryl A. Howell

/s/
UNITED STATES DISTRICT JUDGE
DATE: October 4, 2012