Williams v. Commissioner

RULING ON DEFENDANT’S SECOND MOTION TO DISMISS

JAMES J. BRADY, District Judge.

Defendant, Commissioner of Internal Revenue (“Commissioner”), filed this motion to dismiss. (Doc. 30.) Plaintiffs, Ben Williams, Sr., and Diana J. Williams, filed an opposition. (Doc. 32.) Commissioner filed a reply. (Doc. 34.) This Court’s jurisdiction exists pursuant to 28 U.S.C. § 1331. Oral argument is not necessary. After consideration of the above documents, the Court GRANTS Commissioner’s motion with regard to plaintiffs’ tax refund and wrongful levy claims and DENIES it to the extent that plaintiffs’ seek…