Pate v. Koskinen
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)
IN THE UNITED STATES DISTRICT COURT FOR THE
SOUTHERN DISTRICT OF GEORGIA
TIMOTHY JERMAINE PATE,
JOHN A. KOSKINEN,
jurisdiction because Plaintiff failed to file a claim for refund
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).
refunds unless the taxpayer
has first filed an administrative
United States, 455 F.3d 1261, 1264 (11th Cir. 2006); s^ also
motion to dismiss make any allegation or provide any proof that
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
J.(RANDmj^ALL, CHIEF JUDC
uNrretrpATES district court
DISTRICT OF GEORGIA
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