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Ball v. U.S.

United States District Court, D. Nevada
May 22, 2002
CV-S-02-0077-PMP (LRL) (D. Nev. May. 22, 2002)

Opinion

CV-S-02-0077-PMP (LRL)

May 22, 2002


0 R D E R


Before the Court for consideration is United States' Motion to Dismiss (#3), filed March 18, 2002. On May 1, 2002, Plaintiffs filed a Response to Defendant's Motion to Dismiss (#11).

Having read and considered the foregoing, the Court finds that Plaintiffs' Complaint must be dismissed for lack of subject matter jurisdiction, because the Plaintiff taxpayers failed to file a Complaint with the appropriate Court within thirty (30) days of the date a Notice of Determination was issued in accord with the provisions of Title 26, United States Code, Section 6330(d)(1). Moreover, as maintained by Defendant United States, use jurisdiction over Plaintiffs' Petition for Judicial Review under Section 6330(d) lies with the United States Tax Court, this Court lacks subject matter jurisdiction.

IT IS THEREFORE ORDERED that United States' Motion to Dismiss (#3) is granted.


Summaries of

Ball v. U.S.

United States District Court, D. Nevada
May 22, 2002
CV-S-02-0077-PMP (LRL) (D. Nev. May. 22, 2002)
Case details for

Ball v. U.S.

Case Details

Full title:AARON T. BALL and LINDA K. BALL, Plaintiffs v. UNITED STATES AMERICA…

Court:United States District Court, D. Nevada

Date published: May 22, 2002

Citations

CV-S-02-0077-PMP (LRL) (D. Nev. May. 22, 2002)