Pugh v. Internal Revenue Service

MEMORANDUM

RAYMOND J. BRODERICK, District Judge.

This is an action for damages and injunctive relief brought by plaintiff, pro se. The matter is before the Court on defendants’ motion to dismiss for failure to state a claim upon which relief can be granted and for lack of subject matter jurisdiction, pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure. In order to ascertain the basis for plaintiff’s claims, the Court has considered plaintiff’s original complaint, his first and second amended complaints, supporting documents filed with the amended complaints and…