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IN RE LONG-DISTANCE TELE. SERV. FED. EXCISE TAX

MDL Docket No. 1798. Master File No. 07-mc-0014 (RMU). Nos. 07-cv-0051 (RMU), 07-cv-0050 (RMU), 06-cv-0483 (RMU).

539 F.Supp.2d 281 (2008)

In re LONG-DISTANCE TELEPHONE SERVICE FEDERAL EXCISE TAX REFUND LITIGATION. This Document Relates To Cohen v. United States Gurrola v. United States Sloan v. United States.

United States District Court, District of Columbia.

March 25, 2008.

Attorney(s) appearing for the Case

Michael D. Leffel, Foley & Lardner, LLP, Madison, WI, for Cohen.

Gregory E. Van Hoey, Joseph E. Hunsader, U.S. Department of Justice, Washington, DC, for United States.

Richard F. Scruggs, Scruggs Law Firm, PA, Oxford, MS, for Gurrola.

Gregory E. Van Hoey, Joseph E. Hunsader, U.S. Department of Justice, Washington, DC, for United States.

Jonathan Watson Cuneo, Charles J. Laduca, William H. Anderson, Robert J. Cynkar, Cuneo Gilbert & Laduca, LLP, Steven N. Berk, Chavez & Gertler, LLP, Washington, DC, Benjamin F. Johns, Nicholas E. Chimicles, Chimicles & Tikellis, LLP, Haverford, PA, Christopher Weld, Jr., Kevin T. Peters, Tony & Weld, Boston, MA, Mark D. Griffin, Griffin Law Firm, Orange, OH, for Sloan.

Joseph E. Hunsader, U.S. Department of Justice, Washington, DC, for United States.

MEMORANDUM OPINION

GRANTING THE DEFENDANT'S MOTIONS TO DISMISS

RICARDO M. URBINA, District Judge.

I. INTRODUCTION

Transferred to this district and coordinated for pretrial purposes, these cases collectively challenge the Internal Revenue Service's ("IRS") procedure for issuing refunds of a defunct long-distance telephone excise tax. The plaintiffs, 14 individuals and 2 companies, allege that the IRS illegally collected federal...

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