Sheiman v. US Dept of the Treasury

UNITED STATES DISTRICT COURT DISTRICT OF CONNECTICUT MICHAEL E. SHEIMAN, Plaintiff, No. 3:22-cv-1138 (MPS) v. UNITED STATES DEPARTMENT OF THE TREASURY, Defendant. RULING ON MOTION TO DISMISS Michael Sheiman, a former employee of the U.S. Internal Revenue Service (IRS), claims that the Department of the Treasury is wrongfully collecting a debt from him, and he invokes this Court’s jurisdiction under 28 U.S.C. § 1346(a)(1). The Defendant has filed a motion to dismiss under Fed. R. Civ. P. 12(b)(1) and 12(b)(6).1 For the reasons explained below, I GRANT the motion under Rule 12(b)(1), finding…