Zhang
Zhang v. Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 SHI MIN ZHANG, Case No. 1:24-cv-00667-JLT-BAM Plaintiff, FINDINGS AND RECOMMENDATIONS
REGARDING UNITED STATES’ MOTION
v. TO DISMISS INTERNAL REVENUE SERVICE, (Doc. 7) Defendant. 16 Plaintiff Shi Min Zhang, proceeding pro se, brought this action against the Internal Revenue Service (“IRS”) for alleged negligent and harassing practices over the last eight years. (Doc. 1-1.) Currently before the Court is the United States’ motion to dismiss the complaint pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). (Doc. 7.) The matter was referred to the undersigned for preparation of findings and recommendations. (Doc. 8.) The
1 The United States brings this motion on its behalf and on behalf of the IRS. (Doc. 7 at 2.) The United States is the only proper party defendant in this action. See Balser v. Dep't of Just., Off. of U.S. Tr., 327 23 F.3d 903, 907 (9th Cir. 2003) (“[A]ny lawsuit against an…