Tenpenny v. Internal Revenue Service, No. 1:2014mc00005 - Document 2 (N.D. Ohio 2014)

Court Description: Memorandum of Opinion and Order For the reasons stated in the Order, the petition is dismissed for lack of subject matter jurisdiction. The Court certifies that an appeal from this decision could not be taken in good faith. Related document 1 . Signed by Judge Donald C. Nugent on 6/26/2014. (K,K)