Wilson

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA

CHRISTOPHER JOHN WILSON, ) Case No.: 1:21-cv-1051 JLT EPG ) Plaintiff, ) ORDER GRANTING THE GOVERNMENT’S ) MOTION TO DISMISS AND GRANTING v. ) LEAVE TO AMEND ) DEPARTMENT OF TREASURY INTERNAL ) (Doc. 19)

REVENUE SERVICE, )

) ) Defendant. )

Christopher John Wilson asserts he did not receive economic impact payments to which he was entitled under the Coronavirus Aid, Relief, and Economic Security Act. (See generally Doc. 1) The Government1 seeks dismissal of the matter pursuant to Rule 12(b)(1) and Rule 12(b)(6) of the Federal Rules of Civil Procedure, arguing the Court lacks jurisdiction and Wilson failed to state a claim upon which relief can be granted. (Doc. 19.) The Court finds the matter suitable for decision without oral argument and a hearing date will not be set pursuant to Local Rule 23(g). For the reasons set forth below, the Government’s motion to 24 …