Stewart T. Oatman v. Commissioner Internal Revenue Services

UNITED STATES DISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA

STEWART T. OATMAN,

Case No. 2:23-cv-04012-SB-AFM

Plaintiff,

v.

ORDER TO SHOW CAUSE RE

COMMISSIONER INTERNAL LACK OF JURISDICTION [DKT.

REVENUE SERVICES, 17]

Defendant.

Plaintiff Stewart T. Oatman brings this tax refund case against Defendant Commissioner of Internal Revenue Services (IRS Commissioner) alleging an overpayment of taxes in 2011 and 2012. Dkt. No. 1. On September 7, 2023, Defendant moved to dismiss, asserting that Plaintiff failed to sue the proper party (i.e., the United States) and failed to satisfy the procedural requirements necessary to invoke subject matter jurisdiction—i.e., by paying the disputed tax and then submitting an administrative refund claim. Dkt. No. 17. Plaintiff, whose opposition was due September 22, 2023, has not yet responded.

By this order, the Court is notifying Plaintiff that it intends to dismiss this action on the grounds raised by the government unless Plaintiff files an opposition along with a declaration containing the facts necessary to show that he satisfied the procedural requirements of the tax refund scheme established by the…