(PS) Huberty v. IRS

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 MATTHEW J. HUBERTY, et. al., No. 2:22-cv-827-KJM-KJN PS Plaintiffs, ORDER GRANTING LEAVE TO AMEND v. (ECF Nos. 10, 13.) INTERNAL REVENUE SERVICE, Defendant. 16 Presently pending before the court is defendant Internal Revenue Service’s (“IRS”) motion to dismiss and a motion to amend the complaint from plaintiffs Matthew Huberty and Robert Huberty. (ECF Nos. 10, 13.) Plaintiffs, who proceed without counsel, filed an opposition to defendant’s motion and defendant replied. (ECF Nos. 12, 14.) Defendant and plaintiffs’ motions were submitted without a hearing pursuant to Local Rule 230(g), but the hearing was reinstated to resolve pertinent issues. (ECF Nos. 11, 15.) At the January 3, 2023 hearing, Matthew and Robert Huberty appeared, as did counsel for the IRS. (ECF No. 16.) The undersigned has considered the record in this case and, for the reasons stated below, finds that the court lacks jurisdiction to consider…