Jordan v. United States

OPINION AND ORDER ON DEFENDANT’S MOTION TO DISMISS

WHEELER, Judge.

This case is before the Court on Defendant’s August 4, 2006 motion under Rules 12(b)(1) and (b)(6) to dismiss for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted. Plaintiff Dennis Jordan brought this suit against the United States on February 7, 2006, alleging that the Internal Revenue Service (“IRS”) breached an express contract to settle his outstanding tax liabilities for the years 1999 and 2000. Following the briefing of Defendant’s motion to dismiss, the Court requested…