Cortez

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 JOSELITO E. CORTEZ, No. 2:21-cv-01598-DAD-DB Plaintiff, v. ORDER GRANTING DEFENDANT’S

MOTION FOR SUMMARY JUDGMENT

U.S. INTERNAL REVENUE SERVICE, AND DENYING PLAINTIFF’S MOTION

FOR SUMMARY JUDGMENT

Defendant. (Doc. Nos. 12, 13) 16 This matter is before the court on the parties’ cross-motions for summary judgment. (Doc. Nos. 12, 13.) On March 14, 2023, the pending motions were taken under submission on the papers. (Doc. No. 22.) For the reasons set forth below, the court will grant defendant Internal Revenue Service’s (“IRS”) motion for summary judgment and deny plaintiff Joselito Cortez’s motion for summary judgment. BACKGROUND A. Factual Background The facts summarized herein are derived from the parties’ joint statement of stipulated facts (Doc. No. 11); the unsigned copy of the Form 1040, including the W-2 forms filed as part of this Form 1040, which is attached to the parties’…