Lambropoulos v. United States

ORDER

ROBINSON, Judge.

The defendant has moved to dismiss this case pursuant to RUSCC 12(b)(1) for plaintiff’s failure to fully pay assessed taxes and penalties.1 Although defendant has moved to withdraw its motion to dismiss, *236for the following reasons, this court sua sponte orders that the case be dismissed.2

FACTUAL BACKGROUND

This is a pro se proceeding in which the plaintiffs, Demetris J. and Chrisanthy D. Lambropoulos, are suing for the refund of assessed taxes, interest, and penalties for the taxable year 1983. The plaintiffs filed a joint federal income tax return for 1983, and paid their…