Murphy v. United States

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 DOLORES J. MURPHY, as Trustee of the No. 1:24-cv-00260-KES-BAM

CHARLES M.

MURPHYADMINISTRATIVE TRUST, Plaintiff, ORDER DENYING IN PART AND

GRANTING IN PART DEFENDANT’S

v. MOTION TO DISMISS UNITED STATES OF AMERICA, Doc. 17 Defendant. 17 Plaintiff Dolores J. Murphy (“Ms. Murphy”), as Trustee of the Charles M. Murphy Administrative Trust (the “Administrative Trust”), brings this claim against the United States of America seeking a refund of tax penalties and related interest that the Internal Revenue Service (“IRS”) imposed for the late filing of the 2016 and 2017 tax returns for the trust. Doc. 1 (“Compl.”). Ms. Murphy also seeks a refund of penalties assessed in the 2021 tax year related to the payment of the 2016 and 2017 penalties and declaratory relief that the IRS’s denials of her claims are invalid, null, and void. Id. The government moves to dismiss the refund claim related to the 2016 tax year under Federal…