Carr
Carr v. Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 PHYLLIS CARR, Case No. 20-cv-00744-WHO
Plaintiff,
ORDER GRANTING PARTIAL
v. MOTION TO DISMISS AND SETTING
CASE MANAGEMENT CONFERENCE
UNITED STATES OF AMERICA, Re: Dkt. Nos. 19, 30 Defendant.
12 Before me is a partial motion to dismiss pro se plaintiff Phyllis Carr’s claims in her First Amended Complaint. First Amended Complaint (“FAC”) [Dkt. No. 15]; Defendant’s Notice of Motion and Partial Motion to Dismiss the First Amended Complaint [Dkt. No. 19]. The motion sets forth two sets of arguments: first, that the United States is the sole proper defendant in this case; and, second, that there is no subject matter jurisdiction over Carr’s claims (except for her 2012 federal refund claim) and that those claims are not sufficiently pleaded. On July 7, 2020, I granted Carr’s motion for leave to amend her FAC to substitute the United States as defendant in place of the Internal Revenue Service (“IRS”) and to dismiss Min Jie Ma,…