Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_05-cv-03766/USCOURTS-cand-3_05-cv-03766-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 28:2201 Declaratory Judgement

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United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

ROBERT J. ROWEN,

Plaintiff,

 v.

UNITED STATES OF AMERICA, 

Defendant.

 /

No. C-05-3766 MMC

ORDER DISMISSING ACTION FOR

LACK OF JURISDICTION

Before the Court is the motion, filed October 7, 2005 by defendant United States of

America, to dismiss the instant action for lack of subject matter jurisdiction. In his

response, plaintiff Robert J. Rowen (“Rowen”) concedes that the Court lacks jurisdiction to

hear the instant action, and that the action should be dismissed. 

Specifically, Rowen seeks a declaratory judgment against the United States of

America with respect to “whether or not the plaintiff is a taxpayer pursuant to, and/or under

26 U.S.C. § 7701(a)(14).” (See Compl. at 2.) This Court lacks jurisdiction to issue a

declaratory judgment “with respect to Federal taxes other than actions brought under

section 7428 of the Internal Revenue Code of 1986,” a code section that is not at issue in

the instant action. See 28 U.S.C. § 2201; see also Hughes v. United States, 953 F.2d 531,

536-537 (9th Cir. 1991) (affirming dismissal of claim for declaratory relief under § 2201

where claim concerned question of tax liability).
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Accordingly, defendant’s motion to dismiss is hereby GRANTED, and the instant

action is hereby DISMISSED. 

IT IS SO ORDERED.

Dated: November 2, 2005 MAXINE M. CHESNEY

United States District Judge