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FAMILY TRUST OF MASSACHUSETTS, INC. v. U.S.

Civil Action No. 11-00680 (RBW).

892 F.Supp.2d 149 (2012)

FAMILY TRUST OF MASSACHUSETTS, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

September 24, 2012.

Attorney(s) appearing for the Case

Christopher S. Rizek , Caplin & Drysdale Chartered, One Thomas Circle, NW, Washington, DC, for Plaintiff.

Andrew C. Strelka , Department of Justice, Joseph E. Hunsader , U.S. Department of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

REGGIE B. WALTON, District Judge.

This case arises from a claim brought under a section of the Internal Revenue Code, specifically, 26 U.S.C. § 7428(a)(2) (2006), which allows a party to request declaratory relief from a United States District Court if the Internal Revenue Service ("IRS") fails to make a determination on its request for tax-exempt status within 270 days, Complaint ("Compl.") at 1, and the case is currently...

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