Ivy v. Commissioner of the Internal Revenue Service

MEMORANDUM OPINION

RUDOLPH CONTRERAS, United States District Judge

This matter is before the Court on the defendant’s Motion to Dismiss [ECF No. 7]. For the reasons discussed below, the motion will be granted. 2

I. BACKGROUND

The plaintiff alleges that his “2011 tax return was fraudulently filed,” Compl. at 1 (page numbers designated by ECF), and that the Internal Revenue Service (“IRS”) allowed the filer “to retain funds which would have been sent to [him] by means of [a] tax refund,” id. at 2. 3 He characterizes this civil action as a challenge to “a wrongful offset” that did not comply with 26…