Lawson et al v. United States Internal Revenue Service

Filing 16

MEMORANDUM AND ORDER adopting 12 Report and Recommendations Re 3 Motion to Dismiss. The case is dismissed. So Ordered by Senior Judge Mary M. Lisi on 8/5/2016. A copy of the Memorandum and Order was forwarded to Plaintiffs via first-class mail. (Feeley, Susan)

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UNITED STATES DISTRICT COURT DISTRICT OF RHODE ISLAND JAMES T. LAWSON and DONNA S. LAWSON v. CA 15-499 ML UNITED STATES INTERNAL REVENUE SERVICE MEMORANDUM AND ORDER This matter is before the Court on Plaintiffs’ Objection to the Report and Recommendation issued by Magistrate Judge Sullivan on July 8, 2016 (Docket #12). The Magistrate Judge recommends dismissal of this action for lack of subject matter jurisdiction. Plaintiffs’ Objection does not address the subject matter jurisdiction of this Court; rather, they restate their claims against the Internal Revenue Service. The Court agrees with the Magistrate Judge’s conclusion that this Court does not have subject matter jurisdiction. Accordingly, the Report and Recommendation is adopted and the case is DISMISSED. SO ORDERED: /s/ Mary M. Lisi Mary M. Lisi Senior United States District Judge August 5, 2016

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