Beggs v. Commissioner of the Internal Revenue Service

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION BRAD BEGGS, ) ) Plaintiffs, ) ) v. ) Case No. 4:24CV357 HEA ) UNITED STATES OF AMERICA1, ) ) Defendant. ) OPINION, MEMORANDUM AND ORDER This matter is before the Court on Defendant’s Motion to Dismiss for Lack of Subject Matter Jurisdiction, [Doc. No.11]. Plaintiff opposes the Motion. For the reasons set forth below, the Motion will be granted. Facts and Background Plaintiff brought this action pursuant to

26 U.S.C. § 7422

for a refund of a 2016 tax year penalty for an appraisal he performed on behalf of Old Cleveland…