Preimesberger

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 5 JAMES PREIMESBERGER, CASE NO. 1:19-CV-1441 AWI SAB

Plaintiff

ORDER ON DEFENDANT’S MOTION

v. TO DISMISS

UNITED STATES, (Doc. No. 7) Defendant

11 This is a tax refund case filed by Plaintiff James Preimesberger (“Preimesberger”) against the United States. Specifically, Preimesberger seeks to recover $6,601.41 that he alleges was improperly assessed against him through the Internal Revenue Service’s (“IRS”) invocation of 26 U.S.C. § 6672 (“§ 6672”). The United States has responded to the Complaint through the IRS, and the IRS now moves to dismiss the Complaint under Rule 12(b)(6). For the reasons that follow, the motion will be denied in part and granted in part. 18 RULE 12(b)((6) FRAMEWORK Under Federal Rule of Civil Procedure 12(b)(6), a claim may be dismissed because of the plaintiff’s “failure to state a claim upon which relief can be granted.” Fed. R. Civ. P. 12(b)(6). A dismissal under Rule 12(b)(6) may be…