Ramey v. Commissioner of Internal Revenue Service, No. 1:2014cv00179 - Document 44 (N.D.W. Va. 2015)

Court Description: MEMORANDUM OPINION AND ORDER ADOPTING REPORT AND RECOMMENDATION 38 , GRANTING DEFENDANTS MOTION TO DISMISS 32 , AND DISMISSING CASE WITHOUT PREJUDICE: The Court ADOPTS the R&R 38 , OVERRULES Rameys objections, GRANTS the Commissioners motion to d ismiss 32 , and DISMISSES the case WITHOUT PREJUDICE.It DENIES Rameys request for attorney fees and filing fees, as he has not substantially prevailed in the case. The Court DIRECTS the Clerk of Court to enter a separate judgment order. Signed by District Judge Irene M. Keeley on 11/17/15. (jss) (Additional attachment(s) added on 11/17/2015: # 1 Certified Mail Return Receipt) (jss).