Raimo v. United States

ORDER

MOODY R. TIDWELL, III, Judge:

This case is before the court on defendant’s motion to dismiss pursuant to RUSCC 12(b)(4). For the reasons set forth below, the court grants defendant’s motion.

FACTS

In 1985, 1986 and 1987, Mr. Joseph John Spagnuolo, aka Joe Spinell, received wages from which federal income tax was withheld. Mr. Spagnuolo did not file an income tax return for tax years 1985, 1986 and 1987. On January 13, 1989, Mr. Spagnuolo died, and on August 29, 1990, plaintiff, decedent’s sister, was appointed administratrix of Mr. Spagnuolo’s estate by the state of New York. On September…