Capitol BC Restaurants, LLC v. Commissioner (In re Capitol BC Restaurants, LLC)

*576MEMORANDUM

Joan N. Feeney, United States Bankruptcy Judge

I. INTRODUCTION

The matter before the Court is the Motion to Dismiss filed by the United States of America on behalf of the Internal Revenue Service (“IRS”). The IRS seeks dismissal of the Debtor’s Complaint pursuant to Fed. R. Civ. P. 12(b)(1) for lack of subject matter jurisdiction and (6) for failure to state a claim upon which relief can be granted. See Fed. R. Bankr. P. 7012(b). The Debtor filed an Opposition to the Motion. The Court heard the Motion and Opposition on May 10, 2017 and took the matter under advisement.

In its…