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Special Touch Home Care Servs. Inc. v. U.S.

Tax Penalty Refund Suit Fails; Form 843 Not 'Duly Filed', Claim Not Allowed by Form 2848

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MEMORANDUM & ORDER Plaintiff Special Touch Home Care Services, Inc. seeks the refund of a federal tax penalty that was erroneously or illegally collected and the refund of which was erroneously or illegally denied by Defendant United States. Defendant moved to dismiss the Complaint in its entirety for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(h)(3). (Def.’s Mem. in Supp. of Mot. to Dismiss (“Mot.”) (Dkt. 18-2).) For the reasons explained below, this court lacks subject matter jurisdiction over this dispute, and Defendant’s motion to dismiss the Complaint is GRANTED. I. BACKGROUND Plaintiff is a New York corporation with its principal place of business in Brooklyn, New York. (Compl. (Dkt. 1) 5.) Since approximately 1990, Joseph Liberman, Plaintiffs controller, has been responsible for handling Plaintiffs taxes, including but not limited to, the transmission of W-2 information to the Internal Revenue Service (“IRS”). (Id.

7-8.) There were no known incidents related to Mr. Liberman’s performance of his duties from 1990 to 2014, including the period during which Mr. Liberman underwent treatment for prostate cancer in 2013. (Id.

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