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U.S. v. Chen-Baker

Sovereign Immunity Applies, Court Lacks Jurisdiction Over Counterclaim in Tax Action

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OPINION AND ORDER ON MOTION TO DISMISS COUNTERCLAIM (Doc. 6) The United States sued to obtain a monetary judgment against Hsueh-Hsin Chen-Baker for civil penalties assessed against Ms. Chen-Baker for her failure to report her interest in a foreign bank account for the years 2010-2013. (Doc. 1.) Ms. Chen-Baker answered the complaint and filed a counterclaim. (Doc. 4 at 6-10.) The United States now moves to dismiss Ms. Chen-Baker’s counterclaim, arguing that the court lacks jurisdiction over it because she did not file an administrative claim before filing suit against the United States. For the reasons that follow, the court grants the United States’ motion to dismiss. Factual Background Ms. Chen-Baker became a permanent resident of the United States in 2006 and maintained that status during the years 2010-2013. (Doc. 1 2.) In January 2009, Ms. Chen-Baker’s father opened an account in her name at the Hong Kong Branch of the Taiwan Cooperative Bank; she signed the forms required to open the account. (Doc. 1 6; Doc. 4

45-46.) The account was meant for use by Ms. Chen-Baker’s extended family. (Doc. 4 47.) Ms. Chen-Baker did not live in Hong Kong when the account was created or at any time after, but she had a financial interest in this account during the years 2010, 2011, 2012, and 2013. (Doc. 1 7; Doc. 4 48.) She did not receive any account statements and did not know the account’s balance, her father never notified her when he was depositing or withdrawing money, and Ms. Chen-Baker never deposited any money into the account. (Doc. 4 53.) United States citizens and residents are required to report any interest in or authority over a financial account in a foreign country with a balance exceeding $10,000. (Doc. 1 4 (citing 31 U.S.C. §5314; 31 C.F.R. §1010.350(a)); Doc. 4

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