Chenette
Chenette v. United States
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA
SUSANNA CHENETTE,
Case No. 19-cv-02998-JCS Plaintiff, 9 v. ORDER DENYING MOTION TO DISMISS AND VACATING OCTOBER
UNITED STATES OF AMERICA, 25, 2019 MOTION HEARING
11 Defendant. Re: Dkt. No. 11
13 I. INTRODUCTION Plaintiff Susanna Chenette brings this action against Defendant the United States seeking a tax refund pursuant to 26 U.S.C. § 7422. The United States does not dispute that Chenette overpaid her taxes. Nonetheless, it brings a Motion to Dismiss (“Motion”) in which it seeks dismissal of the Complaint on the basis that the claim that Plaintiff filed with the Internal Revenue Service was untimely and therefore there is no subject matter jurisdiction over this action. The Court finds that the Motion is suitable for determination without oral argument and therefore vacates the motion hearing scheduled for October 25, 2019 at 9:30 a.m. The Case Management Conference set for the same…