Dicks

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA 10 MICHAEL D. DICKS, Case No.: 25-CV-0192 W (AHG)

Plaintiff,

ORDER GRANTING IRS’S MOTION

v. TO DISMISS TAX REFUND CLAIMS

FOR 2014 AND 2015 [DOC. 9]

INTERNAL REVENUE SERVICE, Defendant. 16 Pending before the Court is Defendant the Internal Revenue Service’s (“IRS”) motion to dismiss. (Doc. 9.) The Court decides the matter on the papers submitted and without oral argument pursuant to Civil Local Rule 7.1(d)(1). For the reasons discussed below, the Court GRANTS the IRS’s motion to dismiss. [Doc. 9.] The Court DISMISSES WITHOUT LEAVE TO AMEND Mr. Dicks’s claims arising out of his 2014 and 2015 taxes. 23 I. BACKGROUND On January 27, 2025, Plaintiff Michael D. Dicks filed this lawsuit against Defendant the IRS asserting that the IRS improperly withheld $1,839,176 in tax refunds for tax years 2013, 2014, and 2015. (Compl. [Doc. 1] at 1, ¶¶ 1–2.) On March 24, 2025, 28 the IRS moved to dismiss…