UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA
JIAXING HUANG,
Case No. 24-cv-06298-RS Plaintiff, 11 v. ORDER GRANTING IN PART, DENYING IN PART MOTION TO
UNITED STATES OF AMERICA, DISMISS
13 Defendant.
I. INTRODUCTION Pro se Plaintiff Ms. Huang has sued the government, arguing that the Internal Revenue Service (“IRS”) wrongly penalized her for failing to report gifts from her foreign parents on time. She claims that she justifiably relied on TurboTax, that it advised her incorrectly, and that she took corrective measures immediately. Plaintiff faults the agency for refusing her reasonable cause explanation, as well as for arbitrarily inflating the penalty amount to more than double the proper sum and then deflating it without explaining its reasoning. She also claims the agency lacks authority to penalize her and that the penalty assessments did not comply with a statutory requirement for written supervisory…