Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_08-cv-00226/USCOURTS-caed-2_08-cv-00226-1/pdf.json

Parties Involved:
IRS
Defendant
Idowu O. Oghogho
Plaintiff

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

IDOWU O. OGHOGHO, ) 

 )

 Appellant, )

 )

 )

 v. )

 )

IRS )

 ) 

 )

 Respondent. )

________________________)

CV 08-0226 LEW (JFM)

ORDER DISMISSING

PLAINTIFF’S ACTION FOR

LACK OF SUBJECT MATTER

JURISDICTION

Currently before this Court is “Appellant” Oghogho’s

Complaint against “Respondent” Internal Revenue Service. 

Having considered all papers submitted in conjunction with

this complaint, the COURT NOW FINDS AND RULES AS FOLLOWS:

On January 30, 2008, Oghogho filed the Complaint in

this case. On February 12, 2008, this Court issued an Order

to Show Cause Demonstrating Why This Action Should Not Be

Dismissed for Lack of Subject Matter Jurisdiction. On March

Case 2:08-cv-00226-JAM -JFM Document 6 Filed 05/02/08 Page 1 of 4
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7, 2008, Oghogho filed a response to the Order to Show

Cause.

“It has long been held that a judge can dismiss sua

sponte for lack of jurisdiction.” Scholastic Entertainment,

Inc. v. Fox Entertainment Group, Inc., 336 F.3d 982, 985

(9th Cir. 2003) (quoting Cal. Diversified Promotions, Inc.

v. Musick, 505 F.2d 278, 280 (9th Cir. 1974)).

Federal courts are courts of limited jurisdiction, and

the burden of establishing jurisdiction rests upon the party

asserting jurisdiction. District courts have original

jurisdiction over civil actions “arising under the

Constitution, laws, or treaties of the United States.” 28

U.S.C. § 1331. 

Moreover, district courts also have jurisdiction over

civil actions where there is complete diversity of

citizenship among the parties and the amount in controversy

exceeds $ 75,000, exclusive of interest and costs. 28

U.S.C. § 1332. Here, there is no showing of diversity

jurisdiction.

Appellant argues that this Court has jurisdiction to

hear his complaint pursuant to 28 U.S.C. §§ 1396, 1345,

1340, and 1331. None of these statutes confer subject

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matter jurisdiction. 

28 U.S.C. § 1396 pertains to venue, not jurisdiction.

28 U.S.C. § 1345 applies when the United States is a

plaintiff, not when it is a defendant. 

28 U.S.C. § 1340 does not create jurisdiction in and of

itself. The statute clearly states that the jurisdiction

extends to “any civil action arising under any Act of

Congress providing for internal revenue.” 28 U.S.C. § 1340

(emphasis added). Thus, Plaintiff’s suit must be based on a

cause of action recognized by the Internal Revenue Code.

The Internal Revenue Code prohibits suits to restrain

the assessment or collection of any tax, except as provided

in enumerated sections of the code. 26 U.S.C. § 7421.

Plaintiff has not presented a statute in the Internal

Revenue Code that grants him a right to sue the IRS. 

28 U.S.C. § 1331 is a source of general subject matter

jurisdiction. However, § 1331 jurisdiction requires an

alleged violation of federal law. 

Moreover, as a government agency, the IRS enjoys the

sovereign immunity of the United States. Here, Plaintiff

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has not presented a statute by which the IRS has waived its

sovereign immunity. Thus, there is no violation of federal

law, and no § 1331 jurisdiction. 

Because Plaintiff has failed to adequately show the

Court’s subject matter jurisdiction, the complaint is

DISMISSED without prejudice, with 20 days leave to amend.

IT IS SO ORDERED.

 

/s/ John A. Mendez 

Hon. John A. Mendez

United States District Judge

DATED: May 1, 2008

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