Willett

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF CALIFORNIA 7 DONALD S WILLETT, et al., Case No. 19-cv-04364-CRB

Plaintiffs,

ORDER GRANTING MOTION TO

v. DISMISS THE FIRST AMENDED

COMPLAINT

UNITED STATES OF AMERICA, Defendant.

Plaintiffs Donald and Andrea Willett sued the United States after the Internal Revenue Service (IRS) denied their administrative claim seeking a refund. The Willetts seek a refund of delinquency penalties the IRS assessed against them when they failed to timely file their 2014 federal income taxes. See Motion to Dismiss First Amended Complaint (MTD) (dkt. 22) at 1–2. The United States moved to dismiss the Willetts’ claims. This Court heard that motion on November 8, 2019. The Court took the Motion to Dismiss under submission and granted the Willetts leave to amend their Complaint to address the issues of (1) why the Willetts could not obtain their tax documents and (2) whether that would be a sufficient justification for their late filing. The Willetts’…