Esposito v. Commissioner

MEMORANDUM ORDER

URBINA, District Judge.

Granting the Defendant’s Motion to Dismiss; Dismissing the Plaintiff’s Motion for a Protective Order; Dismissing the Plaintiff’s Motion for Declaratory Judgment

I. INTRODUCTION AND BACKGROUND

This matter comes before the court on the pro se plaintiffs motions for a declaratory judgment and a protective order and the defendant’s motion to dismiss for lack of subject-matter jurisdiction. The plaintiffs petition for declaratory and injunctive relief arises out of an adverse decision of the United States Tax Court in which that court determined that the…