Free Motion to Dismiss/Lack of Jurisdiction - District Court of California - California

Case 3:07-cv-02289-DMS-WMC

Document 11

Filed 02/28/2008

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KAREN P. HEWITT United States Attorney 880 Front Street, Room 6293 San Diego, CA 92101 Telephone: (619) 557-5610 CAROLINE A. NEWMAN Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Ben Franklin Station Washington, D.C. 20044-0683 Telephone: (202) 305-2558 Facsimile: (202) 307-0054 [email protected] [email protected] Attorneys for the United States of America

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07-cv-2289-DMA-WMC

THE UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA RODNEY M. TOOTHACRE, Plaintiff, v. UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE Defendant. _______________________________ ) ) ) ) ) ) ) ) ) ) ) Case No. 07-cv-2289-DMS-WMC

UNITED STATES' MOTION TO DISMISS HEARING DATE: Time: Courtroom: April 25, 2008 1:30 p.m. 10

The United States of America United States, by and through its undersigned counsel, hereby moves this Court to dismiss Plaintiff's Complaint for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted pursuant to Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure, respectively. /// /// ///

Case 3:07-cv-02289-DMS-WMC

Document 11

Filed 02/28/2008

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A memorandum in support of this motion is submitted herewith. DATED this 28th day of February, 2008.

3 Respectfully submitted, 4 5 6 7 8 9 10 11 Attorneys for United States 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
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07-cv-2289-DMA-WMC

KAREN P. HEWITT United States Attorney By: /s Caroline A. Newman CAROLINE A. NEWMAN Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 683 Ben Franklin Station Washington, D.C. 20044 Telephone: (202) 305-2558