(PS) Barnes v. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 QUILLER BARNES, No. 2:19-cv-00558-KJM-CKD PS Plaintiff, v. FINDINGS AND RECOMMENDATIONS

AND ORDER

INTERNAL REVENUE SERVICE, Defendant. 16 Presently before the court is defendant’s motion to dismiss for lack of subject matter jurisdiction and failure to state a claim under Federal Rule of Civil Procedure 12(b)(1) and 12(b)(6). (ECF No. 13.) Argument was heard on this motion September 18, 2019. Upon review of the parties’ briefing, the record, and the appropriate legal standards, and good cause appearing therefor, THE COURT FINDS AS FOLLOWS: I. BACKGROUND Plaintiff, who proceeds pro se, filed this action on April 1, 2019 and paid the filing fee. (ECF No. 1.) Plaintiff alleges as follows in his complaint. Plaintiff took early retirement on December 31, 1996, and his employer sent him two 1099 forms. (ECF No. 1 at 3.) Plaintiff’s retirement benefits in the amount of $154,939.19 were transferred to a money…