Opinion
CIVIL ACTION NO. 3:02-CV-47-H
July 1, 2002
MEMORANDUM AND ORDER
Plaintiff is a taxpayer who has filed suit to recover $5,260.53 withheld from his wages during tax year 2000. He contends that the wages that he earn during that year did not constitute income and should not have been withheld from his wages and paid to the Internal Revenue Service. Defendant has now moved to dismiss on the grounds that the Court lacked subject matter jurisdiction because Plaintiff failed to file an administrative claim for a refund and has not otherwise filed an informal claim for refund.
Having reviewed the memoranda of both parties, the Court concludes that the case should be dismissed. First, Plaintiff has not filed an administrative claim for refund which is a prerequisite to filing a lawsuit such as this one. Plaintiff does assert that he has submitted a tax return which constitutes an informal claim for refund. However, Plaintiff's tax return does not qualify as an informal claim for refund. The tax return which Plaintiff submitted contains no information regarding adjusted gross income, taxable income or tax liability. Instead, Plaintiff attached a letter claiming that he was entitled to a refund because no statute or regulation of the tax code makes him liable for income tax, he is not required to file a tax return and his wages do not qualify as taxable wages under the income tax statutes. Each of these arguments is frivolous and, therefore, Plaintiff has not submitted a valid income tax return which actually constitutes a reasonable claim for refund.
Being otherwise sufficiently advised,
IT IS HEREBY ORDERED that the motion of the United States to dismiss is SUSTAINED and Plaintiff's complaint is DISMISSED WITH PREJUDICE.
This is a final and appealable order.