Kimdun Inc. v. United States
Opinion
Lead Opinion
Snyder, J.
*1138 Proceedings: Case No. 16-cv-01500: DEFENDANT’S MOTION TO DISMISS COMPLAINT (Dkt. 14, filed June 80, 2016)
Case No. 16-cv-01558: DEFENDANT’S MOTION TO DISMISS COMPLAINT (Dkt. 14, filed June 30, 2016)
Case No. 16-cv-01766: DEFENDANT’S MOTION TO DISMISS COMPLAINT (Dkt. 16, filed June 30, 2016)
Case No. 16-CV-02160: DEFENDANT’S MOTION TO DISMISS COMPLAINT (Dkt. 12, filed June 30, 2016)
I. INTRODUCTION
On March 4, 2016, plaintiff Kimdun, Inc. (“plaintiff’) filed the instant action against defendant United States of America (“the government” or “defendant”). Dkt. 1 (Complaint). The instant suit is one of four related cases involving essentially the same set of allegations. The others (collectively, “the related actions”) are Dob-Sab, Inc. v. United States, No. 2:16-cv-01558-CAS-RAO (C.D.Cal. filed March 7, 2016); Dun-Dee, Inc., v. United States, No. 2:16-cv-01766-CAS-RAO (C.D.Cal. filed March 15, 2016); and Dorothy D, Inc, v. United States, No. 2:16-cv-02160-CAS-RAO (C.D.Cal. filed March 30, 2016). All four cases involve corporations owned by an individual named Kim Dobbins, and all seek refunds from the Internal Revenue Service (“IRS”) of delinquency-penalty payments. In…