Malkin v. United States

OPINION

WOLIN, District Judge.

This case arises out of Harriet Malkin’s (“plaintiff’) challenge of the Internal Revenue Service’s (“IRS”) assessment of income taxes and penalties against her. The United States moves the Court to dismiss the case for lack of subject matter jurisdiction. The Court has decided this case without oral argument.

BACKGROUND

Plaintiff is fifty years old and resides in Upper Saddle River, New Jersey with her husband, Barry Malkin, of twenty-eight years. Barry Malkin is a certified public accountant. They have a son named Leo who is twenty-one years old. Plaintiff…