Hassen v. Government of the Virgin Islands

GÓMEZ, Judge

MEMORANDUM OPINION2

(March 30, 2017)

Before the Court is the motion of the Government of the Virgin Islands and the Virgin Islands Bureau of Internal Revenue to dismiss the com*864plaint for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted.

I. PROCEDURAL AND FACTUAL HISTORY

Said Hassen and Karen Hassen (the “Hassens”) are a married couple who live in the United States Virgin Islands. The Virgin Islands Bureau of Internal Revenue (“VIBIR”) is a government agency responsible for the administration and enforcement of the Internal Revenue…