Tingler v. Internal Revenue Service (IRS)

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF OHIO WESTERN DIVISION CHARLES TINGLER, Case No. 1:25-cv-64 Plaintiff, McFarland, J. vs. Litkovitz, M.J. INTERNAL REVENUE SERVICE, ORDER Defendant. Plaintiff, a resident of Defiance, Ohio, has filed a pro se civil complaint against the Internal Revenue Service (“IRS”) seeking the immediate issuance of a $600.00 refund check promised by the IRS. (Doc. 1-1 at PAGEID 21, 22). In a case seeking a tax refund under 28 U.S.C. § 1346, the United States, and not the IRS, is the proper defendant. See Nix El v. Internal Revenue Serv.,

233 F. Supp. 3d 65, 67