Borrelli v. Secretary of Treasury

SUMMARY ORDER

Appellants Michael Borrelli and about 2500 other members of various New York City retirement funds appeal an order of the district court (Stein, J.) entered November 17, 2004 granting the federal defendants’ motion to dismiss for lack of subject matter jurisdiction and declining to exercise supplemental jurisdiction over plaintiffs’ claims against the municipal defendants. The parties’ familiarity with the facts and procedural history of the case is assumed.

Plaintiffs assert that the Internal Revenue Service (“IRS”) found the various funds at issue here to have engaged in a…