(PS) Schmidt v. United States

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 CYNTHIA A. SCHMIDT, No. 2:20-cv-2336-TLN-CKD PS Plaintiff, v. FINDINGS AND RECOMMENDATIONS INTERNAL REVENUE SERVICE, (ECF No. 13) Defendant. 16 Plaintiff Cynthia Schmidt proceeds without counsel, seeking a refund of federal tax paid. This matter was referred to the undersigned pursuant to Local Rule 302(c)(3). See 28 U.S.C. § 636(b)(1). Defendant moved to dismiss the complaint. (ECF No. 13.) A hearing on the motion took place via Zoom on September 29, 2021. Plaintiff appeared at the hearing pro se. Attorney Christian Mejia appeared on behalf of the United States as the proper party defendant. For the reasons set forth below, it is recommended the court grant the motion to dismiss. I. BACKGROUND On or about February 22, 2015, plaintiff filed a Form 1040 (U.S. Individual Tax Return) with the Internal Revenue Service (“IRS”) for tax year 2013. (“Original Return”). Complaint, ¶ 9. Subsequently, on or about…