Fairchild v. Internal Revenue Service

RULING ON DEFENDANT’S MOTION TO DISMISS PURSUANT TO FED R. CIV. P. 12(b)(1), (2), (5), and (6)

BRADY, District Judge.

This matter is before the Court on a Motion to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1), (2), (5), and (6) (doc. 6), filed by defendants, Internal Revenue Service, Sheila Christeghe and Tim L. Moore, dated May 5, 2006. Plaintiffs has filed an opposition (doc. 10). There is no need for oral argument. Subject matter jurisdiction is based on 28 U.S.C. § 1331.

I. BACKGROUND

On February 2, 2006, plaintiffs, Jerry W. Fairchild and Karen Fairchild, filed their…