ALAN S. GOLD, District Judge
THIS CAUSE is before the Court upon Defendants' Motion to Dismiss (D.E. #21), filed on February 14, 2003. Plaintiffs filed a Response (DE #24) on March 12, 2003, and Defendants filed a Reply (DE #26) on March 14, 2003.
Plaintiffs seek a refund of taxes and interest paid in conjunction with the 1986 tax year. In their Motion to Disniiss, Defendants argue that Plaintiffs' action is barred by 26 U.S.C. § 532 (a)(1) because the lawsuit was filed less than six months following their administrative refund request. The Court, however, concludes that it need not comment on this issue because the case has been improperly filed in the U.S. Southern District of Florida.
As Defendants note, 28 U.S.C. § 1402 (a)(1) requires that this action may only be brought in the judicial district in which Plaintiff's reside. Defendants argue that the Complaint fails to allege sufficient facts to demonstrate that venue is proper in this judicial district, and that Counsel for Plaintiffs advised them that Plaintiffs reside in Pennsylvania. In addition, Defendants state that official Internal Revenue Service records suggest that the original tax return for the tax year in question was filed with the IRS service center in Philadelphia. Pennsylvania. In their Response, Plaintiffs concede that the their "principal place of residence is in Pennsylvania." They argue, however, that they should be allowed to file in the U.S. Southern District of Florida because they "have a vacation property in the State of Florida and may receive mail in the State of Florida." Plaintiffs state that "[a]t the very least, the matter should not be dismissed for improper venue, but merely transferred to the Western District of Pennsylvania."
Upon review of the relevant statute, the allegations in the Complaint, the record in this case, and the parties' briefs, the Court concludes that this case was filed in an improper venue, and accordingly ORDERS AND ADJUDGES that this matter be TRANSFERRED to the U.S. District Court for the Western District of Pennsylvania for further adjudication. The Clerk of the Court is directed to close this case only in the U.S. Southern District of Florida, and to arrange transfer to the U.S. Western District of Pennsylvania.