Taha et al v. United States of America

Filing 12

ORDER: This action is TRANSFERRED to the United States Court of Federal Claims. The Clerk is directed to CLOSE this case. Signed by Judge Virginia M. Hernandez Covington on 6/13/2017. (DRW)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION
MOHAMAD E. TAHA, et al.,
Plaintiffs,
v.

Case No. 8:17-cv-1094-T-33AAS

UNITED STATES OF AMERICA,
Defendant.
_____________________________/
ORDER
This matter comes before the Court sua sponte. On May
10, 2017, a person purporting to hold power of attorney for
Plaintiffs Mohamad E. Taha and Sanna M. Yassin filed a
Complaint against the United States of America. (Doc. # 1).
For the reasons below, this action is transferred to the
United States Court of Federal Claims.
Discussion
The Complaint alleges the United States owes Plaintiffs
a tax refund. (Id.). Such an action arises under 28 U.S.C.
1346(a)(1). “Any civil action in a district court against the
United States under subsection (a) of section 1346 of this
title may be prosecuted only . . . in the judicial district
where the plaintiff resides.” 28 U.S.C. 1402(a)(1); see also
Noonis v. United States, 539 F. Supp. 404, 405 (S.D. Cal.

1982) (“Venue is proper only in the judicial district in which
the individual bringing the action resides.”).
Because it was not evident where Plaintiffs reside, the
Court ordered Plaintiffs to show cause why the action should
not be transferred. (Doc. # 6). In response, Plaintiffs
indicated

Taha

and

Yassin

returned

to

the

United

Arab

Emirates, which is where Taha died. (Doc. # 7). The response,
however, was not clear as to where Yassin resides. (Doc. #
8).

So,

the

Court

ordered

Plaintiffs

to

file

another

supplement, this time clarifying where Yassin resides. (Id.).
Plaintiffs timely filed the response and indicate Yassin
resides in the United Arab Emirates. (Doc. # 11).
“A non-resident alien is defined as an individual whose
residence is not within the United States.” Williams v. United
States, 704 F.2d 1222, 1226 (11th Cir. 1983). Further, “[a]n
alien, for purposes of establishing venue, is presumed by law
not to reside in any judicial district of the United States
regardless of where the alien actually lives.” Id. at 1225.
Because Taha was a non-resident alien at the time of his death
and Yassin currently is a non-resident alien, venue does not
properly lie in this Court.
However, the Court notes Plaintiffs are not entirely
deprived of a forum. They may bring their claims in the United

2 

States

Court

of

Federal

Claims.

28

U.S.C.

§

1346(a)

(prescribing that United States Court of Federal Claims has
concurrent jurisdiction with district courts to hear actions
under § 1346(a)); Krapf v. United States, 604 F. Supp. 1164,
(D.

Del.

1985)

(finding

venue

improper

where

plaintiffs

seeking a tax refund moved out of the district before filing
suit and resided out of the country at the time of filing
suit).
Accordingly, it is
ORDERED, ADJUDGED, and DECREED:
This action is TRANSFERRED to the United States Court of
Federal Claims. The Clerk is directed to CLOSE this case.
DONE and ORDERED in Chambers in Tampa, Florida, this
13th day of June, 2017.

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