ANDRÉ BIROTTE JR., United States Attorney, SANDRA R. BROWN, Assistant United States Attorney Chief, Tax Division, ANDREW T. PRIBE (CA SBN 254904), Assistant United States Attorney, Los Angeles, CA, Attorneys for the United States of America.
MANUEL L. REAL, District Judge.
After consideration of the United States' motion to dismiss and for good cause shown, the Court finds that Plaintiff's complaint does not allege facts sufficient to show that Plaintiff has standing to bring this action. The Court also finds that Plaintiff's complaint fails to establish that the United States has waived sovereign immunity and, therefore, the Court lacks jurisdiction over Plaintiff's claims.
Accordingly, the complaint is ...