The following excerpt is from Harper v. United States, Case No.: 18cv2110 DMS (LL) (S.D. Cal. 2019):
Cir. 1977)) ("The taxpayer has the burden of establishing the existence of federal court jurisdiction."); Choate v. United States, 218 F.R.D. 677, 678-79 (S.D. Cal. 2003) (same).
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.