District Court, E.D. New York June 30, 2000, 1:97-cv-05302 (Weisman v. Commissioner)

MEMORANDUM AND ORDER

TRAGER, District Judge.

Defendant United States, improperly sued as “Commissioner Internal Revenue Service, Secretary of the Treasury,”

1

moves for dismissal of plaintiffs action under Rule 12(b) of the Federal Rules of Civil Procedure for lack of jurisdiction and/or failure to state a claim upon which relief may be granted.

See

Fed.R.Civ.P. 12(b)(1) & (6).