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HOCKIN v. U.S.

Case No. 3:17-cv-1926-JR.

400 F.Supp.3d 1085 (2019)

Kimberly HOCKIN, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Oregon.

Signed August 15, 2019.

Editors Note
Applicable Law: 28 U.S.C. § 1340
Cause: 28 U.S.C. § 1340 IRS: Custom Duties
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

J. Scott Moede , Volunteer Attorney, Lewis & Clark Low-Income Taxpayer Clinic, 1018 Board of Trade Building, 310 SW Fourth Avenue, Portland, OR 97204. Of Attorneys for Plaintiff.

Richard E. Zuckerman , Principal Deputy Assistant Attorney General, and Boris Bourget , Trial Attorney, Tax Division, United States Department of Justice, P.O. Box 683, Washington, DC 20044, and Billy J. Williams , United States Attorney, United States Attorney's Office, 1000 S.W. Third Avenue, Suite 600, Portland, OR 97204. Of Attorneys for Defendant.

OPINION AND ORDER

Kimberly Hockin ("Plaintiff") brings this action against the United States of America ("Defendant"), seeking a refund of taxes collected by the Internal Revenue Service ("IRS") for the 2007 tax year. Defendant moves to dismiss Plaintiff's claims for lack of subject matter jurisdiction...

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