PROVENZANO v. U.S.

No. 00-CV-408 H(LSP).

123 F.Supp.2d 554 (2000)

Gary PROVENZANO, Plaintiff, v. UNITED STATES of America and Internal Revenue Service, Defendant.

United States District Court, S.D. California.

August 30, 2000.


Attorney(s) appearing for the Case

Gary Provenzano, San Diego, CA, pro se.

Henry C. Darmstadter, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for defendant.


Order Granting Motion to Dismiss, Without Prejudice, for Lack of Subject Matter Jurisdiction; Granting 30 Days Leave to Amend (Docket # 7)

HUFF, Chief Judge.

Background

On February 28, 2000, plaintiff Gary Provenzano filed a "Complaint for Refund of Illegally Assessed and Collected Taxes" pursuant to 28 U.S.C. § 1341(a)(1) against the United States and the Internal Revenue Service. Plaintiff alleged that he was the former owner of a...

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