Cash et al v. Internal Revenue Service et al
||Robert Cash and Gladys Cash
||Internal Revenue Service, Jacob L. Lew and John Doe(s)
||December 21, 2015
||US District Court for the Middle District of Pennsylvania
||John E. Jones
||Joseph F. Saporito
|Nature of Suit:
|Cause of Action:
||26:7422 IRS: Refund Taxes
|Jury Demanded By:
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|March 20, 2019
ORDER (memorandum filed previously as separate docket entry)1. The Report and Recommendation of Magistrate Judge Saporito, (Doc. 49), isADOPTED in its entirety.2. Defendants Motion to Dismiss, (Doc. 43), is GRANTED.a. Plaintiffs tax refund claims wit h respect to tax years 2016 and 2017are DISMISSED without prejudice for lack of subject matterjurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of CivilProcedure andb. Plaintiffs tax refund claims with respect to tax years 2014 and 2015are DISMISSED with prejudice for failure to state a claim uponwhich relief can be granted pursuant to Rule 12(b)(6) of the FederalRules of Civil Procedure.3. Plaintiffs cross Motion for Summary Judgment, (Doc. 33), is DENIED asmoot.4. The Clerk of Court SHALL CLOSE the file on this case. (eo)
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