FAITH v. UNITED STATES OF AMERICA

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA JAMES CHRISTIAN FAITH, ) ) Case No. 3:22-cv-47 Plaintiff, ) ) JUDGE KIM R. GIBSON v. ) ) UNITED STATES OF AMERICA and ) INTERNAL REVENUE SERVICE, ) ) Defendants. ) MEMORANDUM OPINION There are two motions pending before the Court in this case: a notice of default filed by pro se plaintiff James Christian Faith, a/k/a James-Christian: Faith© (“Mr. Faith”), (ECF No. 3), and a Rule 12(b)(5) motion to dismiss filed by defendants United States of America and Internal Revenue Service (“IRS”) (collectively, “Defendants”).…