Opinion
Civil Action 21-4111
08-09-2022
GARY ATKINSON, Plaintiff, v. INTERNAL REVENUE SERVICE PHILADELPHIA BRANCH, Defendant.
ORDER
CHAD F. KENNEY, JUDGE.
AND NOW, on this 9th day of August 2022, upon consideration of Defendant's partial Motion to Dismiss for lack of subject matter jurisdiction (ECF No. 21), it is hereby ORDERED that the Motion is GRANTED. Accordingly, Plaintiff's refund claim for the tax year 2021 is DISMISSED WITHOUT PREJUDICE due to sovereign immunity.
Furthermore, Defendant must Answer the remaining claim for tax year 2020 on or before August 23, 2022 .
Plaintiff has an opportunity to amend its complaint regarding the refund claim for tax year 2021 to remedy the jurisdictional defect on or before August 30, 2022 .