Opinion
CASE NO: 8:01-cv-1537-T-26TGW
August 22, 2001
ORDER
The Court considers this case removed from state court sua sponte pursuant to its continuing obligation to inquire into its subject matter jurisdiction. See Fed.R.Civ.P. 12(h)(3).
The Plaintiffs lawsuit seeks to discharge liens imposed by the Internal Revenue Service and recorded in the official records of Hillsborough County, Florida. The basis of the suit is section 731.21, Florida Statutes (2000), which relates to the discharge of construction liens. Even if this statute could conceivably be construed to apply to a federal tax lien, the United States has not expressly waived its sovereign immunity with regard to suits instituted pursuant to this state statute.See Rosado v. Curtis, 885 F. Supp. 1538, 1542 (M.D. Fla. 1995) ("The United States is immune from suit unless it has expressly waived its immunity and has consented to suit."), aff'd, 84 F.3d 437 (11th Cir. 1996). Therefore, this Court lacks subject matter jurisdiction over this action and dismissal is appropriate pursuant to Federal Rule of Civil Procedure 12(b)(1).
As noted in the Defendant's Notice of Pendency of Other Actions (Dkt. 3), this case is one of many similar cases filed in this district,
ACCORDINGLY, it is ORDERED AND ADJUDGED as follows:
1) This case is dismissed for lack of subject matter jurisdiction.
2) The Defendant's Motion for Extension of Time (Dkt. 4) is denied as moot.
3) The Clerk is directed to close this case.