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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