Brewer v. United States

ORDER

ALAIMO, District Judge.

Plaintiff, Larry C. Brewer, filed the above-captioned case against Defendants, the United States of America, Anne Moore, and HMH Motor Service, Inc. (“HMH”), claiming that he is due a tax refund or abatement because he was not a “responsible person” for the federal employment taxes due.

Presently before the Court are the United States’ motion to dismiss the complaint for lack of subject matter jurisdiction and for failure to state a claim upon which relief can be granted, and Brewer’s motion to allow amendment to the pleadings. Because Brewer’s complaint is…