Stewart T. Oatman v. Commissioner Internal Revenue Services

Opinion

UNITED STATES DISTRICT COURT CENTRAL DISTRICT OF CALIFORNIA

STEWART T. OATMAN, Case No. 2:23-cv-04012-SB-AFM

Plaintiff,

v. ORDER TO SHOW CAUSE RE COMMISSIONER INTERNAL LACK OF JURISDICTION [DKT. REVENUE SERVICES, 17]

Defendant.

Plaintiff Stewart T. Oatman brings this tax refund case against Defendant Commissioner of Internal Revenue Services (IRS Commissioner) alleging an overpayment of taxes in 2011 and 2012. Dkt. No. 1. On September 7, 2023, Defendant moved to dismiss, asserting that Plaintiff failed to sue the proper party (i.e., the United States) and failed to satisfy the procedural requirements necessary to invoke subject matter jurisdiction—i.e., by paying the disputed tax and then submitting an administrative refund claim. Dkt. No. 17. Plaintiff, whose opposition was due September 22, 2023, has not yet responded.

By this order, the Court is notifying Plaintiff that it intends to dismiss this action on the grounds raised by the government unless Plaintiff files an opposition along with a declaration containing the facts necessary to show that he satisfied the procedural requirements of the tax refund scheme established by the Internal Revenue Code. See United States v. Clintwood Elkhorn Min. Co., 553 U.S. 1, 4 (2008) (“hold[ing] that the plain language of 26 U.S.C. §§ 7422(a) and 6511 requires a taxpayer seeking a refund . . . for any unlawfully assessed tax . . . to file a timely administrative refund claim before bringing suit against the Government”). The opposition must be filed by no later than 9:00 a.m. on October 12, 2023. Failure to timely respond to this order to show cause will be construed as acknowledgement that the Court lacks jurisdiction and as consent to dismissal. IT IS SO ORDERED. Date: October 3, 2023 ___________________________ Stanley Blumenfeld, Jr. United States District Judge