Pate v. Koskinen

Filing 79

ORDER granting 14 Motion to Dismiss; denying as moot 46 Motion for Court Orders, 50 Motion for Payment of Liens, and 22 Motion for Default Judgment. The Clerk shall close this case and terminate all deadlines. Signed by Chief Judge J. Randal Hall on 06/25/2018. (thb)

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IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF GEORGIA AUGUSTA DIVISION TIMOTHY JERMAINE PATE, Plaintiff, CV 117-126 V. JOHN A. KOSKINEN, Defendant. ORDER Before 14.) the Court Defendant is argues Defendant's that this motion Court to lacks dismiss. subject (Doc. matter jurisdiction because Plaintiff failed to file a claim for refund with the Internal Revenue Service ("IRS"). (Id. at 5.) The Court agrees. Plaintiff has the burden to establish this Court's subject matter jurisdiction "in the face of a factual challenge." OSI, Inc. V. United States, 285 F.3d 947, 951 (11th Cir. 2001). Court has no subject matter refunds unless the taxpayer claim for refund with the jurisdiction over This claims for tax has first filed an administrative IRS. See Wachovia Bank, N.A. v. United States, 455 F.3d 1261, 1264 (11th Cir. 2006); s^ also Kim V. Neither United States, Plaintiff's 461 F. pleadings Supp. nor 2d his 34, 38 response (D.D.C. to 2006). Defendant's motion to dismiss make any allegation or provide any proof that Plaintiff filed a claim for refund with the IRS. Thus, Plaintiff has failed to establish subject matter jurisdiction. Accordingly, the Court GRANTS Defendant's motion to dismiss (doc. 14), and DENIES AS MOOT all other pending motions on the docket (docs. 22, 46, 50). The Clerk SHALL CLOSE this case and TERMINATE all deadlines. ORDER ENTERED at Augusta, Georgia, this of June, 2018. J.(RANDmj^ALL, CHIEF JUDC uNrretrpATES district court UOUTHBRN DISTRICT OF GEORGIA

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