Estate of Kirsch v. United States

DECISION AND ORDER

ELIZABETH A. WOLFORD, United States District Judge

INTRODUCTION

Plaintiff Estate of Florence W. Kirsch (“Plaintiff’) brings this action seeking a refund of taxes paid to defendant United States of America (“Defendant”). (See Dkt. 17). Presently before the Court is Defendant’s motion to dismiss for lack of jurisdiction pursuant to Fed. R. Civ. P. 12(b)(1). (Dkt. 11). Because Defendant has not waived sovereign immunity under the circumstances of this case, this Court lacks *318subject matter jurisdiction and, therefore, Defendant’s motion to dismiss is granted.

FACTUAL BACKGROUND

This…