Johnson v. United States

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

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. 15.) Plaintiffs Richard L. Johnson and Gail D. Johnson (collectively, “Plaintiffs”) filed an opposition. (ECF No. 17.) The Government filed a reply. (ECF No. 18.) For the reasons set forth below, the Court hereby GRANTS in part and DENIES in part the Government’s motion. (ECF No. 15.) /// /// /// /// /// /// I. FACTUAL AND PROCEDURAL BACKGROUND The instant action arises out of the Government’s alleged failure to issue Plaintiffs their tax refunds after they filed their 2013 and 2014 tax returns. (See ECF No. 14.) On January 28, 2015, Plaintiffs filed a refund claim for the 2009, 2010, 2011, and 2012 tax years, and now seek a refund for tax years 2009 and 2010 “because that is…