Myers

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 DONNA M. MYERS, et al., No. 2:23-cv-432-KJN Plaintiffs, ORDER v. (ECF No. 10.) UNITED STATES OF AMERICA, Defendant. 16 Plaintiff Michael Davies filed this case as administrator of the estate of Donna M. Myers, seeking a refund of taxes paid by Myers for the 2008 tax year. Plaintiffs allege a cause of action under 28 U.S.C. § 1346(a), as well as causes of action for equitable estoppel and promissory estoppel. (ECF No. 1.) Defendant U.S. now moves to dismiss all causes of action. The U.S. contends the court lacks jurisdiction to consider the § 1346 cause of action because this case was not timely filed and because the applicable lookback provisions mean any timely request would result in a refund of $0. The U.S. also contends it has not waived its immunity on the estoppel causes of action, and plaintiffs have failed to state sufficient facts for any claim. (ECF No. 11.) Plaintiffs opposed dismissal and the U.S.…