Barse v. United States

KAREN E. SCHREIER, UNITED STATES DISTRICT JUDGE

Plaintiff, Warren Barse, filed a complaint against defendant, the United States of America, seeking a tax refund under 26 U.S.C. § 7422. Docket 1 at 1. The United States moves to dismiss the complaint under Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6) for lack of subject matter jurisdiction and failure to state a claim. Docket 7. Barse opposes the motion. Docket 9. For the following reasons, the court grants the United States's motion to dismiss.

*826BACKGROUND

The facts alleged in the complaint, accepted as true, are as follows:

Barse is the…