District Court, D. Minnesota March 3, 2016, Civ. No. 15-3258 (RHK/LIB) (McBrady v. United States)

MEMORANDUM OPINION AND ORDER

RICHARD H. KYLE, United States District Judge

In this action, Plaintiffs Michael and Valerie McBrady seek a refund of allegedly overpaid income taxes.1 The IRS moves to dismiss for lack of subject-matter, jurisdiction. For the reasons that follow, its Motion will be granted.