District Court, S.D. New York April 29, 1983, 81 Civ. 3850 (LBS) (Crocker v. United States)

OPINION

SAND, District Judge.

Frank M. Crocker seeks a refund of federal income taxes, penalties and interest paid in 1980 for the tax years 1974 and 1975. Jurisdiction over the Internal Revenue Service (“IRS”) is conferred by 28 U.S.C. § 1346(a)(1). The government has moved for dismissal of the complaint for lack of subject matter jurisdiction. Fed.R. Civ.P. 12(b)(1).