Kaswana A. Kelly v. Alabama Department of Revenue

Kaswana Kelly, proceeding pro se, appeals the district court’s dismissal of her complaint for lack of subject matter jurisdiction under the Tax Injunction Act, 28 U.S.C. § 1341. Ater careful review of the record and briefs, we affirm.

I. BACKGROUND

A. Mlegations in the Complaint

On August 25, 2014, Plaintiff Kelly filed a pro se amended complaint (the “complaint”) against the Aabama Department of Revenue (“ADR”), two ADR employees, David Baxley and Eddie Crumbley, in their individual and official capacities, and other “Unknown Agents” of ADR, also in their individual and official capacities…