Mike's Filter & Supply, Inc. v. United States of America
Filing
28
ORDER & REASONS granting in part and denying in part 15 Motion to Dismiss for Lack of Jurisdiction. Signed by Judge Martin L.C. Feldman on 2/12/2014. (caa, )
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF LOUISIANA
MIKE'S FILTER & SUPPLY, INC.
CIVIL ACTION
V.
NO. 13-5251
UNITED STATES OF AMERICA
SECTION "F"
ORDER & REASONS
Before the Court is defendant's motion to dismiss certain tax
periods for lack of subject matter jurisdiction.
For the reasons
that follow, the motion is GRANTED in part and DENIED in part.
Background
This case involves a dispute over taxes, penalties, and
interest assessed against the plaintiff by the Internal Revenue
Service.
Plaintiff
alleges
that
beginning
in
2006
and
continuing
through 2009, the IRS made various errors in processing plaintiff's
employment tax returns, which forced it to overpay its taxes and
caused
the
wrongful
assessment
of
penalties
and
interest.
Specifically, plaintiff asserts that it overpaid its taxes for the
periods ending on December 31, 2006, September 30, 2008, and
December 31, 2008; and that the IRS wrongfully assessed penalties
and interest for the periods ending on September 30, 2006, December
31, 2006, June 30, 2009, September 30, 2009, December 31, 2009, and
1
"other relevant tax periods." Plaintiff filed, and the IRS denied,
administrative refund claims for the periods ending on December 31,
2006, September 30, 2008, June 30, 2009, September 30, 2009, and
December 31, 2009, and plaintiff then filed this lawsuit.
The
United States now moves for partial dismissal based on this Court's
lack of jurisdiction over certain tax periods.
I.
Rule 12(b)(1) of the Federal Rules of Civil Procedure permits
a dismissal for lack of subject-matter jurisdiction. See Bombardier
Aerospace
Emp.
Welfare
Benefits
Plan
v.
Ferrer,
Wansbrough, 354 F.3d 348, 351 (5th Cir. 2003).
that
it
lacks
subject-matter
jurisdiction
Poirot
&
A court may find
based
on
"(1)
the
complaint alone; (2) the complaint supplemented by undisputed facts
evidenced in the record; or (3) the complaint supplemented by
undisputed facts plus the court
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