Zhang

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 SHI MIN ZHANG, Case No. 1:24-cv-0667 JLT BAM Plaintiff, ORDER ADOPTING IN PART FINDINGS

AND RECOMMENDATIONS, GRANTING

v. THE GOVERNMENT’S MOTION TO

DISMISS, AND DISMISSING PLAINTIFF’S

INTERNAL REVENUE SERVICE, COMPLAINT WITHOUT PREJUDICE Defendant. (Doc. 13) 16 Shi Min Zhang, proceeding pro se, filed this action against the Internal Revenue Service for alleged negligent and harassing practices over the last eight years. (Doc. 1.) The Government filed a motion to dismiss the complaint pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). (Doc. 7.) The magistrate judge found that “Plaintiff has not exhausted the administrative remedies required to waive sovereign immunity, invoke this Court’s jurisdiction, and bring a claim under 26 U.S.C. § 7422.” (Doc. 13 at 7.) Similarly, the magistrate judge found Plaintiff had not “complied with the requirements of § 7433(d)(1) by exhausting…