New York ex rel. Rasmusen v. Citigroup Inc.

MEMORANDUM OPINION

Lewis A. Kaplan, District Judge.

Plaintiff-relator Eric Rasmusen brought this New York False Claims Act case on behalf of the State of New York for damages stemming from allegedly improper deductions in the state income tax returns of Citigroup Inc. (“Citigroup”). Citigroup removed the case from the state courts and now moves to dismiss the complaint for failure to state a claim upon which relief may be granted. The Court, however, concludes that it lacks subject matter jurisdiction and remands the case.

Facts1

The Internal Revenue Code (“IRC”) generally permits a corporate…