Swedlow
Swedlow v. Department of the Treasury, Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA
SCOTT PATRICK SWEDLOW, ) Case No.: 1:22-cv-0011 JLT SKO ) Plaintiff, ) ORDER GRANTING PLAINTIFF’S MOTION TO ) DISMISS AND DISMISSING THE ACTION v. ) WITHOUT PREJUDICE ) DEPARTMENT OF THE TREASURY and ) (Docs. 10, 11)
INTERNAL REVENUE SERVICE, )
) Defendants. ) )
Scott Patrick Swedlow asserts the Department of the Treasury and Internal Revenue Service failed to issue a stimulus payment to which he was entitled under the Coronavirus Aid, Relief, and Economic Security Act. (Doc. 9.) The magistrate judge noted the deadline for payments was December 31, 2020, and no additional funds may be issued. (Doc. 10 at 3, 5.) As a result, the magistrate judge found that “Plaintiff cannot establish he is entitled to the relief he seeks pursuant to the CARES Act.” (Id. at 5.) The magistrate judge also noted Plaintiff failed to allege he filed a claim with the IRS—as required…