Taylor v. United States

OPINION

DAMICH, Chief Judge.

I. Introduction

At issue is Defendant’s Motion to Dismiss. Defendant contends that the Court lacks subject matter jurisdiction and that Plaintiff fails to state a claim. The Court finds that, while subject matter jurisdiction is proper, Plaintiff fails to state a claim. Therefore, Defendant’s Motion to Dismiss is GRANTED.

II. Background

Plaintiff Emma L. Taylor, an African-American, filed an IRS claim for refund of 1999 taxes on July 2, 2001. On her amended tax return, she claimed a refundable tax credit of $43,209, purportedly of undistributed long-term capital gains…