MEMORANDUM OPINION
Granting the Defendant’s Motion to Dismiss and Denying the Plaintiff’s Motion for Leave to Perfect Service of Process
I. INTRODUCTION
The pro se plaintiff, a dual U.S. and German citizen, brings suit challenging tax assessments levied by the defendant against the plaintiffs deceased father. The plaintiff claims that his father was immune from German taxation as a member of the Allied Forces of Berlin from *4 1957 to 1989. Before the court are the defendant’s motion to dismiss and the plaintiffs motion for leave to perfect service of process. 1 Because the court lacks subject-matter jurisdiction over the plaintiffs claims, the court grants the defendant’s motion to dismiss. Consequently, because granting the plaintiff leave to perfect service would be futile, the court denies the plaintiffs motion to perfect service of process.
II. BACKGROUND
A. Factual History
The plaintiffs father, Dr. Samuel L. Ko-bre, began practicing law in Berlin in 1950. Compl. ¶ 95. In 1951, during the Allied Forces occupation of Germany, Kobre became a member of the Allied Forces of Berlin. Id. ¶ ¶ 95-98. As a member of the Allied Forces, according to the plaintiff, Kobre was immune from taxation in Germany. Id. ¶ 98. Between 1955 and 1957, however, Kobre received three letters informing him that his status as a member of the Allied Forces had terminated. Id. ¶ 115. But the plaintiff alleges that the letters Kobre received were insufficient to end his special status and terminate his immunity from the defendant’s jurisdiction. Id. ¶ ¶ 115-23. Moreover, the plaintiff maintains that Kobre’s status as a member of the Allied Forces did not automatically terminate in 1955 when the occupation of West Germany ended, id., and that Kobre continued to enjoy immunity from German jurisdiction and taxation, id. ¶ 133.
The plaintiff alleges that German authorities tried Kobre in a German criminal court for tax evasion for the period from 1957 to 1987, and the court concluded that because his status as a member of the Allied Forces had ended, he was not immune from taxation or jurisdiction in German courts. Id. ¶ ¶ 124-29. The court allegedly found Kobre guilty of tax evasion on February 23, 1989. Id. ¶ 129, p. 107. 2 In 1987, German revenue authorities filed a parallel civil suit concerning the tax assessments from 1957 to' 1987, and in 1989, they initiated another suit involving assessments for the years 1988 through 1989. Id. ¶ 128, p. 108. Kobre died before the case was resolved, and the assessments passed to the plaintiff as inheritance debt. Id.
The plaintiff brought a civil suit to challenge the tax assessments. Id. ¶ 129, p. 108. The civil court also ruled against the plaintiff, concluding that Kobre’s special status ended in 1955. Id. ¶ ¶ 130-134, p. 109-115. The German Federal Fiscal Court, the appellate court in Germany, dismissed the plaintiffs subsequent appeal in 1994 as unfounded, and the German Constitutional Court, the court of last resort, elected not to hear the case in 1996. Id. ¶ ¶ 141, 143. In 1999, the European Commission on Human Rights rejected the plaintiffs appeal. Id. ¶ 143.
B. Procedural History
On December 7, 2005, the plaintiff brought this action, claiming that his debt to the defendant is invalid because his father was a member of the Allied Forces of Berlin from 1951 until his death, and he was consequently immune from German jurisdiction and taxation. See Compl. He asserts that the court has jurisdiction over this case based on the Foreign Sovereign Immunities Act (“FSIA”), 28 U.S.C. *5 §§ 1330 et seq., the Alien Tort Claims Act (“ATCA”), 28 U.S.C. §§ 1350 et seq., and federal question jurisdiction, 28 U.S.C. § 1331. Id. ¶ 4.
On December 7, 2005, the plaintiff attempted to serve the defendant by mailing the complaint and summons to the Embassy of the Federal Republic of Germany in Washington, D.C. Def.’s Mot. at 1; Not. of Mailing of Compl. at 2. On January 3, 2006, the defendant moved the court to dismiss the plaintiffs complaint for lack of proper service of process and for lack of personal jurisdiction. The plaintiff opposes the defendant’s motion to dismiss and moves for leave to perfect service. The court first turns to the defendant’s motion.
III. ANALYSIS
A. The Court Grants the Defendant’s Motion to Dismiss
The defendant moves the court to dismiss the complaint for lack of personal jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(2) and because service was improper. Def.’s Mot. at 4. The plaintiff responds to the motion by asking the court for leave to perfect service. Pl.’s Mot. at 4. In order to establish personal jurisdiction under the FSIA, a plaintiff must demonstrate subject-matter jurisdiction and proper service of process.
Transaero, Inc., v. LaFuerza Aerea Boliviana,
1. Legal Standard for a Motion to Dismiss Pursuant to Rule 12(b)(1)
Federal courts are courts of limited jurisdiction and the law presumes that “a cause lies outside this limited jurisdiction.”
Kokkonen v. Guardian Life Ins. Co. of Am.,
Because “subject-matter jurisdiction is an ‘Art. Ill as well as a statutory requirement!,] no action of the parties can confer subject-matter jurisdiction upon a federal court.’ ”
Akinseye v. District of Columbia,
Because subject-matter jurisdiction focuses on the court’s power to hear the claim, however, the court must give the plaintiffs factual allegations closer scrutiny when resolving a Rule 12(b)(1) motion than would be required for a Rule 12(b)(6) motion for failure to state a claim.
Macharia v. United States,
2. Legal Standard for the Foreign Sovereign Immunities Act
The Foreign Sovereign Immunities Act is “the sole basis for obtaining jurisdiction over a foreign state in our courts.”
Argentine Republic v. Amerada Hess Shipping Corp.,
Under the FSIA, a foreign sovereign has “immunity from trial and the attendant burdens of litigation, and not just a defense to liability on the merits.”
Phoenix Consulting, Inc. v. Republic of Angola,
3. The Defendant is Entitled to Sovereign Immunity
At the outset, the court notes that the parties do not dispute that the defendant is a sovereign. PL’s Compl. ¶ 7 (stating that “[t]he defendant, the Federal Republic of Germany (Germany), is a foreign state” and that the FSIA governs the plaintiffs claims); Def.’s Mot. at 1 (challenging the plaintiffs service of process as failing to comply with the permissible methods of service properly “effected on a foreign sovereign”). As a result, the plaintiff bears the burden to establish that one of the FSIA exceptions applies and allows his claims to proceed.
Virtual Countries, Inc. v. Republic of South Africa,
The plaintiff claims that the court may exercise jurisdiction over the defendant because the case falls within several exceptions to the FSIA.
3
First, the plaintiff asserts that his claims are subject to international agreements. Compl. ¶ 8. Second, he claims that the defendant waived its sovereign immunity when it surrendered
*7
to the Allied Forces at the end of World War II.
Id.
¶ 9. Third, the plaintiff states that the expropriation exception applies.
Id.
¶ 31. Fourth, he argues that his claims fall within the immovable property exception.
Id.
¶ 32. Finally, he claims that the tortious activity exception permits this suit to proceed.
Id.
¶ ¶ 52-55. The defendant challenges the legal sufficiency of the court’s jurisdiction, and the court will, therefore, scrutinize the plaintiffs factual allegations to determine whether they, if true, bring the case within the FSIA’s exceptions.
Kilburn v. Socialist People’s Libyan Arab Jamahiriya,
a. The Plaintiffs Claims are Not Subject to Existing International Agreements
The plaintiff argues that Germany’s sovereign immunity in this case is subject to existing international agreements. Compl. ¶ 8. The plaintiff asserts that because the courts in Germany applied the NATO Status of Forces Agreement (“NATO-SOFA”) to his claims, and because the United States was a member of several international agreements during the Allied Forces occupation from 1945 until 1990, there are “international agreements governing this case.” 4 Id.
A “foreign sovereign’s immunity from suit is ‘subject to existing international agreements to which the United States [was] a party at the time of the enactment of [the FSIA].’ ”
Princz v. Fed. Republic of Germany,
The plaintiff claims that Article X of the NATO-SOFA governs his claims and
*8
waives the defendant’s immunity.
Id.
¶ 33. Indeed, “[t]he NATO-SOFA pre-dated the FSIA, and is therefore one of the ‘existing international agreements’ covered by the caveat in § 1604.”
Moore,
In the same way, the plaintiff references Allied treaties and agreements concerning the governance of Germany, and he asserts that “Allied laws in Berlin are also ‘international agreements’ governing the FSIA.” Compl. ¶ 28. The plaintiff, however, fails to show how these agreements conflict with the immunity provisions of the FSIA and defeat the defendant’s immunity. ’Absent an express conflict between the FSIA and the agreements the plaintiff cites, the existing agreement exception is inapplicable to the plaintiffs claims.
Moore,
in The Defendant has Not Waived Sovereign Immunity
Additionally/ the plaintiff argues that the case falls under the waiver exception to the FSIA. The plaintiff alleges that the defendant explicitly waived sovereign immunity by unconditionally surrendering to the Allies in 1945 at the end of World War II. Compl. ¶ 9. Moreover, because the Allies controlled Berlin until 1990, the plaintiff argues that Germany’s waiver of sovereignty extended until 1990. Id.
The FSIA states that “a foreign state shall not be immune from the jurisdiction of courts of the United States or of the States in any case in which the foreign state has waived its immunity either explicitly or by implication.” 28 U.S.C. § 1605(a)(1). Although a sovereign can waive its immunity either explicitly or implicitly, courts generally require a waiver of sovereignty to be explicit.
See In re Terrorist Attacks on Sept. 11, 2001,
*9
The plaintiff alleges that the defendant’s unconditional surrender to the Allies acted to forfeit its status as a sovereign, and, as a result, waive its sovereign immunity. Compl. ¶ 9. The plaintiff cites no case law in support of his position, and the court’s own efforts to find applicable law are unavailing. In applying the FSIA the court is to assume immunity, and when ambiguity exists, it ought to find in favor of immunity.
World Wide Minerals,
When a sovereign does not expressly waive immunity, a court may nevertheless recognize an implicit waiver of immunity in certain circumstances. Courts narrowly interpret implicit waivers of sovereign immunity.
Calzadilla v. Banco Latino Int’l,
The third example of implied waiver is the only exception at play because the plaintiff has not argued that the defendant agreed to arbitration in the United States or that U.S. law applies to a contract. The defendant has entered an appearance and filed a motion to dismiss for lack of personal jurisdiction. A motion to dismiss, however, is not a responsive pleading for the purpose of this exception.
Canadian Overseas Ores Ltd. v. Compania de Acero del Pacifico S.A.,
c. The Plaintiff’s Claims do Not Fall Under the Expropriation Exception
The plaintiff claims that the taxes levied by the defendant against the plaintiffs father include assessments against his income from U.S. stocks. Compl. ¶ 31. The plaintiff further alleges that the defendant seized the entire estate of his deceased father, including bank assets, which is “property present in the United States.” Id. ¶ 32. Section 1605(a)(3) states that a *10 foreign state will not be immune to jurisdiction in a case:
in which rights in property taken in violation of international law are in issue and that property or any property exchanged for such property is present in the United States in connection with a commercial activity carried on in the United States by the foreign state; or that property or any property exchanged for such property is owned or operated by an agency or instrumentality of the foreign state and that agency or instrumentality is engaged in a commercial activity in the United States[J
28 U.S.C. § 1605(a)(3). This provision is known as the “expropriation exception.”
Nemariam v. Fed. Democratic Republic of Ethiopia,
Most courts maintain that the expropriation exception applies only when the property at issue is “tangible.”
Nemariam,
First, the plaintiff alleges that the defendant wrongfully seized the plaintiffs father’s bank accounts. Compl. ¶ 31. Because bank accounts are not tangible property, however, this exception does not apply to those claims.
Nemariam,
d. The Plaintiffs Claims do Not Fall Under the Immovable Property Exception
The plaintiff claims that the disputed property also brings the case under § 1605(a)(4) of the FSIA. Compl ¶31. Section 1605(a)(4) of the FSIA says that a foreign state will not be immune if “rights in property in the United States acquired by succession or gift or rights in immovable property situated in the United States are in issue.” 28 U.S.C. § 1605(a)(4). “[I]mmovable property situated in the United States,” however, refers to real estate located in this country.
City of New York v. Permanent Mission of India to the United Nations,
e. The Plaintiffs Claims do Not Fall Under the Tortious Activity Exception
Finally, the plaintiff argues that the defendant’s taking of his father’s property was unlawful, and brings the case under the tortious activity exception of the FSIA. Compl.- ¶31. A foreign state is generally not immune if “money damages are sought against a foreign state for personal injury or death, or damage to or loss of property, occurring in the United States and caused by the tortious act or omission of that foreign state.” 28 U.S.C. § 1605(a)(5). This exception seeks “to eliminate a foreign state’s immunity for traffic accidents and other torts committed in the United States, for which liability is imposed under domestic tort law.”
Amerada Hess,
The plaintiff alleges that the defendant’s seizure of his assets was, and continues to be, tortious, causing him emotional distress. Compl. ¶ ¶ 52-55. The basis for his claims, however, is that “property [was] taken in violation of international law.” Compl. ¶ 31. Courts maintain that even when -a claim sounds in tort, the tortious activity exception does not apply when the claim “is essentially a claim for an unjust taking of property.”
de Sanchez v. Banco Central De Nicaragua,
In sum, none of the FSIA’s exceptions are available to the plaintiff, and the defendant’s immunity bars the plaintiffs claims. The court now turns to the plaintiffs motion to perfect service of process.
B. The Court Denies the Plaintiffs Motion for Leave to Perfect Service
The defendant claims that the plaintiffs service does not comply with the methods of service required by the FSIA. Def.’s Mot. at 1. The plaintiff acknowledges that his attempted service of process was improper according to 28 U.S.C. § 1608, and he requests leave to perfect service. Pl.’s Mot. ¶ 5.
Pro se
litigants are allowed greater latitude than litigants who are represented by counsel to correct improper service of process.
See Moore v. Agency for Int'l Dev.,
IV. CONCLUSION
For the foregoing reasons, the court grants the defendant’s motion to dismiss and denies the plaintiffs motion for leave to perfect service of process. An order consistent with this Memorandum Opinion is separately and contemporaneously issued this 27th day of July, 2006.
Notes
. The plaintiff also moves for a court-appointed counsel. Pl.'s Mot. to Am./Correct and to Appoint Counsel. Because the court dismisses the plaintiff's complaint for lack of jurisdiction, it denies the plaintiff's motion for counsel as moot.
. The complaint has two paragraphs numbered 128 and two paragraphs numbered 129, so the court will identify these paragraphs with a page number in addition to a paragraph number.
. The plaintiff also maintains that the court has jurisdiction over the defendant under the Alien Tort Claims Act ("ATCA”), 28 U.S.C. §§ 1350
et seq.
Compl. ¶ 6. But in a suit against a foreign state, a plaintiff must establish that the court has subject-matter jurisdiction under the Foreign Sovereign Immunities Act ("FSIA”), 28 U.S.C. §§ 1330
et seq.,
before a court will consider whether or not the ATCA is applicable.
Soudavar v. Islamic Republic of Iran,
The plaintiff further alleges that the court has jurisdiction under federal question jurisdiction. Compl. ¶ 6. The plaintiff misunderstands federal question jurisdiction. Federal question jurisdiction does not provide an independent cause of action. Rather, it is the principle that confers jurisdiction on federal courts to hear claims involving federal statutes. Merrell Dow Pharm., Inc. v. Thompson,478 U.S. 804 ,106 S.Ct. 3229 ,92 L.Ed.2d 650 (1986). A plaintiff must still bring claims pursuant to a federal statute, as the plaintiff does here. Federal question jurisdiction, therefore, is not an independent grounds for jurisdiction. Because the plaintiff has not established jurisdiction under the FSIA, his claims fail to allege a federal question conferring jurisdiction.
. The plaintiff also attaches a photocopy listing of international agreements pertaining to the Allied occupation of Berlin. Compl. ¶¶ 11-27; Ex. 17. The plaintiff, however, bears a burden to argue the applicability of the FSIA exceptions to his claims.
Virtual Countries, Inc. v. Republic of South Africa,
. A "receiving state” is "the Contracting party in the territory of which the force or civilian component is located, whether it be stationed there or passing in transit.” NATO Status of Forces Agreement art.l, June 19, 2005, 4 U.S.T. 1792.
. The Court of Appeals for the District of Columbia Circuit has not determined the bearing of the tangible/intangible property distinction on the court's subject-matter jurisdiction.
Peterson v. Royal Kingdom of Saudi Arabia,
. The court holds
pro se
litigants' pleadings "to less stringent standards than formal pleadings drafted by lawyers,”
Thomas v. Principi,
