Rojas

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 CESAR A. ROJAS, et al., Case No. 24-cv-04075-TLT

Plaintiffs,

ORDER DISMISSING FOR LACK OF

v. JURISDICTION

THE UNITED STATES OF AMERICA, et Re: Dkt. Nos. 2, 19, 26 al., 11 Defendants. 12 Plaintiffs Cesar Rojas and Greysa Ramirez (collectively, “Plaintiffs”) seek injunctive relief against Defendants United States and the Internal Revenue Service (“IRS”), prohibiting them from collecting federal income taxes as well as compensatory and punitive damages. ECF 2. Before the Court is Defendants’ Motion to Dismiss Plaintiffs’ allegations. ECF 19. Defendants allege that (1) the case is barred by res judicata and collateral estoppel; (2) the Court lacks subject matter jurisdiction over this action; (3) Plaintiffs fails to state a cognizable legal claim; and (4) Plaintiffs fail to otherwise show that they are entitled to equitable relief. Id. Having considered the motions and briefings, the Court DISMISSES Plaintiffs’ Complaint for a lack of…