Opinion
Case No. A2-03-105
December 11, 2003
Order Granting Defendant's Motion to Dismiss Without Prejudice
Before the Court is a motion by the United States to dismiss, without prejudice, for improper venue (doc. #3). Plaintiffs filed a brief in opposition (doc. # 5).
This action is a tax refund suit brought under § 7422 of the Internal Revenue Code (26 U.S.C.) and 28 U.S.C. § 1346(a)(1). Under 28 U.S.C. § 1346(a)(1), the district courts, concurrent with the United States Court of Federal Claims, shall have original jurisdiction of "[a]ny civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected. . . ." Venue for an action by an individual taxpayer brought against the United States under 28 U.S.C. § 1346(a) is proper in the judicial district where the plaintiff resides. 28 U.S.C. § 1402(a)(1).
It is undisputed that the Plaintiffs reside in Morton, Minnesota. Thus, the Court finds venue is improper in this Court. Accordingly, the United States' motion to dismiss is GRANTED and it is ordered that this action be dismissed without prejudice to Plaintiffs' right to re-file in a court in which venue is proper.
IT IS SO ORDERED.