United States District Court, N.D. California
September 26, 2005.
TERESA B. SU, Plaintiff,
UNITED STATES OF AMERICA, Defendant.
The opinion of the court was delivered by: MAXINE CHESNEY, District Judge
ORDER DISMISSING ACTION FOR LACK OF JURISDICTION
Before the Court is the complaint filed September 19, 2005 by
plaintiff Teresa B. Su ("Su"). Su 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
Accordingly, the instant action is hereby DISMISSED, with
IT IS SO ORDERED.
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