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FAIRCHILD v. I.R.S.

No. CIV.A. 06-252-JJB.

450 F.Supp.2d 654 (2006)

Jerry W. FAIRCHILD, et al. v. INTERNAL REVENUE SERVICE, et al.

United States District Court, M.D. Louisiana.

August 1, 2006.

Attorney(s) appearing for the Case

Jerry W. Fairchild, Denham Springs, LA, pro se.

Karen Fairchild, Denham Springs, LA, pro se.

John Joseph Gaupp, United States Attorney's Office, Baton Rouge, LA, Laura M. Conner, U.S. Department of Justice, Washington, DC, for Internal Revenue Service, et al.

RULING ON DEFENDANT'S MOTION TO DISMISS PURSUANT TO FED R. CIV. P. 12(b)(1), (2), (5), and (6)

BRADY, District Judge.

This matter is before the Court on a Motion to Dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1), (2), (5), and (6) (doc. 6), filed by defendants, Internal Revenue Service, Sheila Christeghe and Tim L. Moore, dated May 5, 2006. Plaintiffs has filed an opposition (doc. 10). There is no need for oral argument. Subject matter jurisdiction...

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