Bigio v. United States

ORDER GRANTING MOTION TO DISMISS AND ORDER OF DISMISSAL

SPELLMAN, District Judge.

THIS CAUSE comes before the Court upon the Defendant’s Motion to Dismiss Case Due to Lack of Venue. The Plaintiff brought this action for judicial review of a jeopardy assessment of income taxes for the tax years 1981 through 1984, pursuant to 26 U.S.C. § 7429(b). In his Complaint, the Plaintiff alleges that he is a subject of Great Britain and contends that he was a non-resident alien for purposes of taxation in the United States during the years 1981 through 1984. The Defendant has filed this Motion to Dismiss…