Johnson v. United States

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 10 RICHARD L. JOHNSON, GAIL D. No. 2:19-cv-01561-TLN-EFB

JOHNSON,

12 Plaintiffs, ORDER v.

UNITED STATES OF AMERICA,

15 Defendant.

17 This matter is before the Court on Defendant United States of America’s (the “Government”) Motion to Dismiss. (ECF No. 9.) Plaintiffs Richard and Gail Johnson (collectively, “Plaintiffs”) have opposed the motion, and the Government has replied. (ECF Nos. 11–12.) For the reasons set forth below, the Court DENIES the Government’s Motion to Dismiss under Federal Rule of Civil Procedure (“Rule”) 12(b)(1) and GRANTS the Government’s Motion to Dismiss under Rule 12(b)(6) with leave to amend. / / / / / / / / / / / / / / / I. FACTUAL AND PROCEDURAL BACKGROUND Plaintiffs bring this civil action against the Government for claims relating to the Government’s purported failure to issue Plaintiffs their tax refunds after they filed their 2013 and 2014 tax returns. Plaintiffs filed their 2013 joint-tax…