Mays

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 5 AUDREY MAYS, CASE NO. 1:19-CV-0344 AWI SAB

Plaintiff

ORDER VACATING HEARING,

v. ORDER SUBSTITUTING PARTY, AND

ORDER ON DEFENDANT’S RULE

INTERNAL REVENUE SERVICE, 12(b)(1) MOTION TO DISMISS

Defendant (Doc. No. 18) 11 12 This is a tax dispute between pro se Plaintiff Audrey Mays and Defendant Internal Revenue Service (“IRS”) for a tax refund. Currently before the Court is a Rule 12(b)(1) motion to dismiss. Hearing on this motion is currently set for November 25, 2019, at 1:30 p.m. Plaintiff has not filed an opposition to the motion. After review, the Court has determined that the motion is suitable for decision without oral argument. See Local Rule 230(g). The Court will vacate the November 25, 2019, hearing and issue this order, which resolves the pending Rule 12(b)(1) motion to dismiss. 20 BACKGROUND From the Second Amended Complaint, at an unknown time, Plaintiff received a notice 23 …