Buaiz v. United States
District Court, District of Columbia
1Opinion of the Court
MEMORANDUM OPINION
COLLYER, District Judge.
Before the Court is Defendant the United States of America’s motion to dismiss the Amended Verified Complaint. 1 Defendant contends that the Court lacks subject matter jurisdiction over the Complaint, which is based on alleged violations of the Internal Revenue Code (“Code”), Title 26 of the United States Code, and the Administrative Procedure Act (“APA”), 5 U.S.C. § 702, because the United States has not waived its sovereign immunity with respect to such claims. Plaintiff Joseph A. Buaiz, Jr., proceeding pro se, opposes the motion. For the reasons…
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