Cash et al v. Internal Revenue Service et al

Filing 58

ORDER (memorandum filed previously as separate docket entry)1. The Report and Recommendation of Magistrate Judge Saporito, (Doc. 49), isADOPTED in its entirety.2. Defendants Motion to Dismiss, (Doc. 43), is GRANTED.a. Plaintiffs tax refund claims wit h respect to tax years 2016 and 2017are DISMISSED without prejudice for lack of subject matterjurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of CivilProcedure andb. Plaintiffs tax refund claims with respect to tax years 2014 and 2015are DISMISSED with prejudice for failure to state a claim uponwhich relief can be granted pursuant to Rule 12(b)(6) of the FederalRules of Civil Procedure.3. Plaintiffs cross Motion for Summary Judgment, (Doc. 33), is DENIED asmoot.4. The Clerk of Court SHALL CLOSE the file on this case. (eo)

IN THE UNITED STATES DISTRICT COURT
FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
ROBERT CASH and GLADYS CASH,
Plaintiffs,
1:15-cv-2439
v.
Hon. John E. Jones III
UNITED STATES OF AMERICA
Defendant.
ORDER
March 20, 2019
In conformity with the memorandum filed on this date, it is hereby
ORDERED:
1. The Report and Recommendation of Magistrate Judge Saporito, (Doc. 49), is
ADOPTED in its entirety.
2. Defendant’s Motion to Dismiss, (Doc. 43), is GRANTED.
a. Plaintiffs’ tax refund claims with respect to tax years 2016 and 2017
are DISMISSED without prejudice for lack of subject matter
jurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of Civil
Procedure and
b. Plaintiffs’ tax refund claims with respect to tax years 2014 and 2015
are DISMISSED with prejudice for failure to state a claim upon
which relief can be granted pursuant to Rule 12(b)(6) of the Federal
Rules of Civil Procedure.
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3. Plaintiffs’ cross Motion for Summary Judgment, (Doc. 33), is DENIED as
moot.
4. The Clerk of Court SHALL CLOSE the file on this case.

s/ John E. Jones III
John E. Jones III
United States District Judge

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