ATKINSON v. INTERNAL REVENUE SERVICE PHILADELPHIA BRANCH

IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF PENNSYLVANIA GARY ATKINSON, : : Plaintiff, : CIVIL ACTION v. : No. 21-4111 : INTERNAL REVENUE SERVICE : PHILADELPHIA BRANCH, : : Defendant. : MEMORANDUM KENNEY, J. August 9, 2022 I. INTRODUCTION In this suit, pro se Plaintiff Gary Atkinson brings a claim against Defendant Internal Revenue Service (“IRS”) for failure to pay his tax refund. ECF No. 1.1 Before the Court is Defendant IRS’s partial Motion to Dismiss for lack of subject matter jurisdiction regarding the refund claim for tax year 2021 pursuant to Federal Rule of Civil…