United States District Court, N.D. California
November 2, 2005.
ROBERT J. ROWEN, 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 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.
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