Combs
Combs v. United States Government
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA 10 PATRICK DAVY COMBS, Case No.: 23-cv-1845-JO-SBC
Petitioner,
v. ORDER GRANTING
RESPONDENT’S MOTION TO
UNITED STATES,
DISMISS
Respondent. 16 17 18
20 Petitioner Patrick Davy Combs filed this case seeking to enjoin the federal government from collecting his taxes. Respondent United States filed a motion to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). For the reasons below, the Court grants Respondent’s motion to dismiss. /// /// /// /// /// I. BACKGROUND On October 6, 2023, Petitioner filed a petition for a writ of mandamus and requested that the Court enjoin the Internal Revenue Service (“IRS”) from collecting his 2010, 2011, and 2012 federal income taxes. See generally Dkt. 1 (“Complaint”). Petitioner claims that, by collecting these taxes, the IRS is violating his First, Fourth, and Sixteenth Amendment 6 …