CARTER v. MNUCHIN

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF NORTH CAROLINA MICHAEL RAY CARTER, ) ) Plaintiff, ) ) v. ) 1:19-cv-00450 ) STEVEN TERNER MNUCHIN, U.S. ) SECRETARY OF TREASURY and ) RONALD G. PENNY, SECRETARY OF ) THE NORTH CAROLINA DEPARTMENT ) OF REVENUE, ) ) Defendants. ) MEMORANDUM OPINION AND ORDER THOMAS D. SCHROEDER, Chief District Judge. Before the court are the Defendants’ motions to dismiss for lack of subject-matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1) and failure to state a claim upon which relief can be granted pursuant to Rule 12(b)(6).…