Rassa v. United States of America Internal Revenue Service

MEMORANDUM AND ORDER

JAMES R. MILLER, Jr., District Judge.

Plaintiff, John B. Rassa, filed this action pro se, seeking review of orders of defendant, the Internal Revenue Service (IRS) (Paper No. 1). Defendant has filed a Motion to Dismiss or for Summary Judgment (Paper No. 15), to which plaintiff has filed a Response (Paper No. 17). No hearing is necessary to decide the motion. Local Rule 6(G).

Plaintiff’s petition seeks review of the orders of the IRS “with regard to use of Income Averaging,” “whether [plaintiff] was in business in constructing,” and “theft loss claimed.” (Paper No. 1 at 1-2).…