Trakhter
Trakhter v. United States
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 LENNY TRAKHTER, et al., Case No. 20-cv-02282-SI
Plaintiffs,
ORDER GRANTING DEFENDANT’S
v. MOTION TO DISMISS FOR LACK OF
JURISDICTION
UNITED STATES, Re: Dkt. No. 11 Defendant.
12 On June 11, 2020, the defendant, the United States, filed the instant motion to dismiss the plaintiff-taxpayers’ tax refund complaint. Dkt. No. 12 at 11 (Mot. to Dismiss). Pursuant to Civil Local Rule 7-1(b) the Court hereby vacates the July 17, 2020, hearing. The motion to dismiss is GRANTED. 17 BACKGROUND The IRS determined plaintiff-taxpayers Lenny Trakhter and Natalya Malakhova formed a construction company in December of 2007. Dkt. No. 1 ¶ 8 (citing Dkt. No. 1-1, Exhibit A) (Refund Complaint). On June 8, 2009, plaintiff-taxpayers filed their 2008 tax return indicating a total tax liability of $8,040.00. Dkt. No. 1 ¶ 6 (Refund Complaint). In approximately July 2010, the IRS audited plaintiff-taxpayers’ 2008…