Lykens v. United States Government

MEMORANDUM OPINION

JOHN D. BATES, District Judge.

On November 27, 2006, the Court held that plaintiffs failed to exhaust administrative remedies as required by 26 U.S.C. § 7433(d) and 26 C.F.R. § 301.7433-l(e) and therefore dismissed this action for failure to state a claim upon which relief can be granted pursuant to Fed.R.Civ.P. 12(b)(6). See Mem. Op. at 2006 WL 3408188, at *7-10. The Court also dismissed for lack of subject matter jurisdiction plaintiffs’ request for injunctive relief and request for an order directing replevin of previously seized property. See Mem. Op. at 2006 WL 3408188 at *10-…