Lorenzen v. United States

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS

ALAN B. JOHNSON, District Judge.

The above-entitled matter comes before the Court on Defendant United States of America’s Motion to Dismiss. After careful consideration of the motions, briefs and governing authorities, and being otherwise fully advised in the premises, the Court FINDS and ORDERS as follows:

Factual and Procedural Background

While the merits of this case sound in tax, administrative and constitutional law, the present motion is procedural in nature: it strikes at the Court’s jurisdiction. Plaintiffs Duane and Robin Lorenzen are Wyoming…