Smith v. Internal Revenue Service

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF KANSAS GARY LEE SMITH, Plaintiff, v. Case No. 2:20-CV-02439-JAR-JPO UNITED STATES, Defendant. MEMORANDUM AND ORDER Plaintiff Gary Lee Smith brings this action pro se against Defendant, the Internal Revenue Service (“IRS”) (referred to herein as the “United States” where appropriate),1 seeking a tax refund of $384.00. This matter is now before the Court on the United States’ Motion to Dismiss (Doc. 9). Plaintiff failed to file a response to the motion, and the time to do so has expired.2 Under D. Kan. Rule 7.4, Absent a showing of…