Chenette

1 2 3 4 5 UNITED STATES DISTRICT COURT 6 NORTHERN DISTRICT OF CALIFORNIA 7

SUSANNA CHENETTE,

8 Case No. 19-cv-02998-JCS Plaintiff, 9 v. ORDER DENYING MOTION TO 10 DISMISS AND VACATING OCTOBER

UNITED STATES OF AMERICA, 25, 2019 MOTION HEARING

11 Defendant. Re: Dkt. No. 11 12

13 14 I. INTRODUCTION 15 Plaintiff Susanna Chenette brings this action against Defendant the United States seeking a 16 tax refund pursuant to 26 U.S.C. § 7422. The United States does not dispute that Chenette 17 overpaid her taxes. Nonetheless, it brings a Motion to Dismiss (“Motion”) in which it seeks 18 dismissal of the Complaint on the basis that the claim that Plaintiff filed with the Internal Revenue 19 Service was untimely and therefore there is no subject matter jurisdiction over this action. The 20 Court finds that the Motion is suitable for determination without oral argument and therefore 21 vacates the motion hearing scheduled for October 25, 2019 at 9:30 a.m. The Case 22 Management Conference set for the same…