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Rowen v. United States

United States District Court, N.D. California
Nov 2, 2005
No. C-05-3766 MMC (N.D. Cal. Nov. 2, 2005)

Opinion

No. C-05-3766 MMC.

November 2, 2005


ORDER DISMISSING ACTION FOR LACK OF JURISDICTION


Before the Court is the motion, filed October 7, 2005 by defendant United States of America, to dismiss the instant action for lack of subject matter jurisdiction. In his response, plaintiff Robert J. Rowen ("Rowen") concedes that the Court lacks jurisdiction to hear the instant action, and that the action should be dismissed.

Specifically, Rowen seeks a declaratory judgment against the United States of America with respect to "whether or not the plaintiff is a taxpayer pursuant to, and/or under 26 U.S.C. § 7701(a)(14)." (See Compl. at 2.) This Court lacks jurisdiction to issue a declaratory judgment "with respect to Federal taxes other than actions brought under section 7428 of the Internal Revenue Code of 1986," a code section that is not at issue in the instant action. See 28 U.S.C. § 2201; see also Hughes v. United States, 953 F.2d 531, 536-537 (9th Cir. 1991) (affirming dismissal of claim for declaratory relief under § 2201 where claim concerned question of tax liability).

Accordingly, defendant's motion to dismiss is hereby GRANTED, and the instant action is hereby DISMISSED.

IT IS SO ORDERED.


Summaries of

Rowen v. United States

United States District Court, N.D. California
Nov 2, 2005
No. C-05-3766 MMC (N.D. Cal. Nov. 2, 2005)
Case details for

Rowen v. United States

Case Details

Full title:ROBERT J. ROWEN, Plaintiff, v. UNITED STATES OF AMERICA, Defendant

Court:United States District Court, N.D. California

Date published: Nov 2, 2005

Citations

No. C-05-3766 MMC (N.D. Cal. Nov. 2, 2005)