(PS) Greek v. United States

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 JAY A. GREEK, No. 2:20-cv-00278-KJM-KJN PS Plaintiff, FINDINGS AND RECOMMENDATIONS v. (ECF No. 22) UNITED STATES,1 Defendant.

17 Presently before the court is defendant’s motion to dismiss plaintiff’s First Amended Complaint (“FAC”). (ECF No. 22.) Plaintiff filed an opposition, to which defendant has replied. (ECF Nos. 24, 27.) The matter was taken under submission pursuant to Local Rule 230(g). (ECF Nos. 23, 26.) For the following reasons, the undersigned recommends GRANTING defendant’s motion and dismissing plaintiff’s claims without leave to amend. //// ////

1 As discussed in the Discussion section below, the United States remains the only proper 26 defendant in this tax-collection dispute. 27 2 Plaintiff is proceeding pro se, and this action is before the undersigned pursuant to Local Rule 302(c)(21). I. BACKGROUND A. Factual Background The FAC largely replicates the factual…