Oakridge Consulting, Inc. v. United States (In Re Consolidated FGH Liquidating Trust)

OPINION

EDWARD R. GAINES, Bankruptcy Judge.

The matter before the court is the motion of the defendants, the United States of America, Department of Revenue, Internal Revenue Service, (“United States”), for partial dismissal or, alternatively, for partial summary judgment in the above styled adversary proceeding. The defendants submit that the court lacks subject matter jurisdiction over the portion of the adversary proceeding in which the plaintiffs seek a refund of taxes allegedly overpaid. Having considered the matter, the court concludes that the defendants’ motion for partial dismissal…