Ruble v. US GOVERN., DEPT. OF TREASURY, IRS

ORDER

O’KELLEY, Senior District Judge.

I. Introduction

This case is presently before the court for consideration of the government’s motion to dismiss [3-1]. Plaintiff, proceeding pro se, commenced the instant suit alleging that she is entitled to “recover an overpayment of income taxes for the years 1996 to 1999.” See Compl. [1-1]. Defendants move to dismiss this action pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure on the grounds that the court lacks subject matter jurisdiction. In considering a motion to dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1), the…