Curtin v. United States

AMENDED OPINION1

MARGOLIS, Senior Judge.

This matter comes before the Court on defendant’s Motion to Dismiss, filed September 8, 2011. The Court finds that under 26 U.S.C. § 7422(e), it lost subject-matter jurisdiction over plaintiffs’ refund claim when plaintiffs and third-party defendant filed suit in the United States Tax Court challenging the Internal Revenue Service’s (the “IRS”) notice of deficiency. Because the Court already dismissed plaintiffs’ replacement check claim, the only other claim in the amended complaint, it must now dismiss plaintiffs’ entire suit. Thus, the Court grants…