Shannahan

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

This matter comes before the Court on motion for summary judgment by Defendant United States of America (“Government”). The Court has received and considered the Government’s motion, Plaintiffs’ opposition, and the Government’s reply. Pursuant to Local Rule 7.1, the Court found the matter suitable for disposition without oral argument, notified the parties, and took the matter under submission. For the reasons stated below, the Court GRANTS the Government’s motion for summary judgment.

This case involves a dispute between a tax attorney and the federal government over tax refunds for three years (1991, 1992, and 1993) and an injunction prohibiting the Government from collecting from Plaintiffs tax liabilities for the 1991 calendar year. The Government’s motion seeks summary judgment on two grounds. First, the Government argues that the Court lacks subject matter jurisdiction over the tax refund suit for 1991,1992, and 1993 because Plaintiffs do not meet the jurisdictional requirements for a refund under 28 U.S.C. § 1346 (a)(1). Second, the Government claims that under 26 U.S.C. § 7421 , Plaintiffs cannot pursue their fourth…