Kim et al v. United States of America
Plaintiff: Thomas Kim and Kyeong Kim
Defendant: UNITED STATES OF AMERICA
Case Number: 5:2025cv00639
Filed: October 12, 2025
Court: U.S. District Court for the Middle District of Florida
Presiding Judge: Philip R Lammens
Referring Judge: James S Moody
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. ยง 7422 IRS: Refund Taxes
Jury Demanded By: None
Docket Report

This docket was last retrieved on February 6, 2026. A more recent docket listing may be available from PACER.

Date Filed Document Text
February 6, 2026 Filing 15 NOTICE of Local Rule 1.11(e), which provides that, unless an order states another time, a seal under Rule 1.11 expires ninety days after a case is closed and all appeals are exhausted. To prevent the content of a sealed item from appearing on the docket after the seal expires, a party or interested non-party must move for relief before the seal expires. (Signed by Deputy Clerk). (BD)
February 6, 2026 Opinion or Order Filing 14 ORDER OF DISMISSAL re #13 Joint Stipulation of Dismissal. This cause is dismissed with prejudice, with each party to bear their own fees and costs, including attorneys' fees and expenses. All pending motions, if any, are denied as moot. The Clerk is directed to close this case. Signed by Judge James S. Moody, Jr. on 2/6/2026. (SMB)
February 5, 2026 Filing 13 STIPULATION of Dismissal by United States of America. (Hollman, Meredith)
January 12, 2026 Opinion or Order Filing 12 ENDORSED ORDER granting #11 United States' Second Unopposed Motion for Extension of Time. United States' deadline to respond to Plaintiffs' Complaint is extended to February 4, 2026. The Parties shall file their joint case management report by February 17, 2026. Signed by Judge James S. Moody, Jr. on 1/12/2026. (SMB)
January 12, 2026 Filing 11 Unopposed MOTION for Extension of Time to File Answer re #1 Complaint by United States of America. (Hollman, Meredith)
January 6, 2026 FEES Paid by All Plaintiffs (Filing fee $405.00, Receipt Number ORL117396). (WLB)
November 23, 2025 Opinion or Order Filing 10 ENDORSED ORDER granting #8 United States' Unopposed Motion for Extension of Time. United States' deadline to respond to Plaintiffs' Complaint is extended to January 14, 2026. The Parties shall file their joint case management report by January 26, 2026. Signed by Judge James S. Moody, Jr. on 11/23/2025. (SMB) Modified on 11/23/2025 (SMB).
November 22, 2025 Filing 9 DISCLOSURE STATEMENT under Rule 7.1, Federal Rules of Civil Procedure, and Local Rule 3.03 by Thomas Kim. (Sherman, Matthew)
November 21, 2025 Filing 8 Unopposed MOTION for Extension of Time to File Answer re #1 Complaint and File Joint Case Management Report by United States of America. (Hollman, Meredith) Modified on 11/24/2025 as to docket text (LJC).
November 21, 2025 Filing 7 DISCLOSURE STATEMENT under Rule 7.1, Federal Rules of Civil Procedure, and Local Rule 3.03 by United States of America. (Hollman, Meredith)
November 21, 2025 Filing 6 NOTICE of Lead Counsel Designation by Meredith Elliott Hollman on behalf of United States of America. Lead Counsel: Meredith Elliott Hollman. (Hollman, Meredith)
November 14, 2025 REFUND for duplicate payment. Receipt number AFLMDC-23987166 refunded in the amount of $ $405.00 paid to Jeffrey Sherman.. (NLC)
October 29, 2025 Filing 5 PROOF of service by Thomas Kim (Attachments: #1 Exhibit A)(Sherman, Matthew)
October 14, 2025 Filing 4 SUMMONS issued as to United States of America, U.S. Attorney and U.S. Attorney General. (JVC)
October 14, 2025 Filing 3 NEW CASE ASSIGNED to Judge James S. Moody, Jr and Magistrate Judge Philip R. Lammens. New case number: 5:25-cv-00639-JSM-PRL. (KME)
October 12, 2025 Filing 2 NOTICE of Lead Counsel Designation by Matthew Joseph Sherman on behalf of Thomas Kim. Lead Counsel: Matthew J. Sherman. (Sherman, Matthew)
October 12, 2025 Filing 1 COMPLAINT against UNITED STATES OF AMERICA (Filing fee $405 receipt number AFLMDC-23987170) filed by All Plaintiffs. (Attachments: #1 Civil Cover Sheet, #2 Exhibit A, #3 Exhibit B, #4 Exhibit C, #5 Exhibit D, #6 Exhibit E, #7 Exhibit F, #8 Proposed Summons, #9 Proposed Summons, #10 Proposed Summons)(Sherman, Matthew)

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Plaintiff: Thomas Kim
Represented By: Matthew Joseph Sherman
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Plaintiff: Kyeong Kim
Represented By: Matthew Joseph Sherman
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Defendant: UNITED STATES OF AMERICA
Represented By: Meredith Elliott Hollman
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