Denning v. Department of the Treasury

1 2 UNITED STATES DISTRICT COURT 3 DISTRICT OF NEVADA 4 DAVID M. DENNING, et al., Case No. 3:23-cv-00149-ART-CLB 5 Plaintiffs, ORDER 6 v. 7 DEPARTMENT OF THE TREASURY, et al., 8 Defendants. 9 10 Plaintiffs David M. Denning and Valerie Denning bring this case against 11 the Department of the Treasury, the Internal Revenue Service, and the United 12 States of America, alleging Defendants owe them more than $150,000 in overpaid 13 taxes. Before the Court is Defendants’ Motion to Dismiss (ECF No. 12), which 14 argues that this Court lacks subject matter jurisdiction over Plaintiffs’ claims, 15…