Armstrong v. Commonwealth of Northern Mariana Islands

PAEZ, Circuit Judge:

Amanda Armstrong and twenty-eight taxpayers (hereinafter referred to collectively as “Armstrong”) appeal from the district court’s order dismissing their action against the Commonwealth of the Northern Mariana Islands (“CNMI”) seeking recovery of income tax rebates and accrued interest under the CNMI tax code. Armstrong also seeks declaratory and injunctive relief regarding the manner in which the CNMI government administers the payment of rebates. The district court concluded that it lacked subject matter jurisdiction over the claims, and dismissed the action pursuant to…