Allan v. LewMOTION to Dismiss/GeneralD. Minn.July 11, 2014IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MINNESOTA MARK ALLAN, ) ) Plaintiff, ) ) v. ) ) JACOB JOSEPH LEW, ) ) Defendant. ) _______________________________________) Case No. 14-cv-01332-DSD-FLN MOTION TO DISMISS The United States, on behalf of Jacob Joseph Lew and the Internal Revenue Service, moves to dismiss the complaint filed by Plaintiff Mark Allan Fiedler.1 Fiedler’s complaint should be dismissed pursuant to Federal Rule of Civil Procedure 12(b)(1) and (b)(6) for lack of subject-matter jurisdiction and failure to state a claim upon which relief can be granted. 1 The plaintiff’s full name is Mark Allan Fielder. (See Exhibit to Fiedler’s complaint, April 23, 2014, letter from IRS to Fiedler, Dkt. No. 1-2.) CASE 0:14-cv-01332-DSD-FLN Document 5 Filed 07/11/14 Page 1 of 2 2 The basis for this motion is more fully set forth in the United States’ supporting memorandum of law. Date: July 11, 2014 Respectfully submitted, ANDREW M. LUGER United States Attorney /s/ Erin E. Lindgren ERIN E. LINDGREN Trial Attorney, Tax Division U.S. Department of Justice Minn. Bar No. 0392617 P.O. Box 7238, Washington, D.C. 20044 202-353-0013 (v) 202-514-6770 (f) Erin.Lindgren@tax.usdoj.gov Of Counsel: TAMARA W. ASHFORD Acting Assistant Attorney General CASE 0:14-cv-01332-DSD-FLN Document 5 Filed 07/11/14 Page 2 of 2
