Provenzano
Provenzano v. United States
Opinion
Opinion
Huff, J.
Order Granting Motion to Dismiss, Without Prejudice, for Lack of Subject Matter Jurisdiction; Granting 30 Days Leave to Amend (Docket #7)
Background
On February 28, 2000, plaintiff Gary Provenzano filed a “Complaint for Refund of Illegally Assessed and Collected Taxes” pursuant to 28 U.S.C. § 1341 (a)(1) against the United States and the Internal Revenue Service. Plaintiff alleged that he was the former owner of a business, Motor Car Specialities, and that on or about February 1, 1989, he sold all of his interest in the business to a Mr. Julio Santoyo. Plaintiff also alleges that Mr. Santoyo never acquired his own employer identification number (E.I.N.), and instead used plaintiffs E.I.N. for employment tax purposes.
Plaintiff asserts that although the subject employment taxes were assessed in 1991, he did not become aware of the liability until June of 1996. Plaintiff also asserts that on or about July 3, 1996, a revenue officer informed him that the matter had been abated due to a loss by the Internal Revenue Service of all documentation that could prove or disprove the sale of business alleged by plaintiff above. Relying upon the revenue officer’s statement of abatement,…