Channaveerappa
Channaveerappa v. United States of America, on behalf of Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA 8 NARESH CHANNAVEERAPPA, et al., CASE NO. 1:20-CV-1732 AWI BAM
Plaintiff
ORDER ON DEFENDANT’S MOTION
v. TO DISMISS
UNITED STATES OF AMERICA, (Doc. No. 18) Defendant
14 15 This is a tax refund case brought by husband and wife Plaintiffs Nareshh Channaveerappa and Anitha Channabasavaiah (“Plaintiffs”) against the United States. The operative complaint is the First Amended Complaint (“FAC”). Currently pending before the Court is the United States’ Rule 12(b)(1) motion to dismiss. Hearing on the motion is set for November 1, 2021. However, Plaintiffs have not filed an opposition or response of any kind to the Rule 12(b)(1) motion. For the reasons that follow, the Court will vacate the November 1, 2021 hearing date pursuant to Local Rule 230(g) and issue this order, which grants the United States’ motion and closes this case. 23 LEGAL FRAMEWORK Federal Rules of Civil Procedure 12(b)(1) allows for a motion to dismiss…