Weisman v. Commissioner

MEMORANDUM AND ORDER

TRAGER, District Judge.

Defendant United States, improperly sued as “Commissioner Internal Revenue Service, Secretary of the Treasury,” 1 moves for dismissal of plaintiffs action under Rule 12(b) of the Federal Rules of Civil Procedure for lack of jurisdiction and/or failure to state a claim upon which relief may be granted. See Fed.R.Civ.P. 12(b)(1) & (6). In response, plaintiff pro se Kenneth Weisman (“Weisman”) has filed two affidavits in opposition to the Government’s motion, thus supplementing the voluminous documentation submitted with his initial complaint and motion…