Danoff

STATEMENT OF UNCONTROVERTED FACTS AND CONCLUSIONS OF LAW

The Motion to Dismiss Complaint, or Alternatively, for Summary Judgment filed by defendant, the United States of America, came on for hearing before the Court, the Honorable James V. Selna, United States District Judge, presiding, at the date, time, and place shown above. Based upon the papers filed in support of and in opposition to the Motion, the arguments made by the parties at the hearing on such Motion, and all matters properly part of the record, the Court makes the following Statement of Uncontroverted Facts and Conclusions of Law:

1.On June 5, 2003, plaintiff Edward R. Danoff (“plaintiff’ or “Danoff’) commenced this action by filing a “Complaint Against the United States of America for Refund of Monies Deposited With the Internal Revenue Service” (“Complaint”). In the Complaint, plaintiff seeks to recover from the defendant, the United States of America (“defendant” or “United States”), the sum of $22,382.00, plus interest and costs allowed by law.

2. On June 25, 2003, plaintiff served the summons and Complaint on the United States Attorney’s Office, by mail.

3. Plaintiff alleges that he deposited funds of…