Washington v. United States

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 WILLIAM WASHINGTON, Case No. 20-cv-05801-TSH

Plaintiff,

ORDER RE: MOTION TO DISMISS

v. Re: Dkt. No. 23 UNITED STATES OF AMERICA, Defendant.

12 I. INTRODUCTION Plaintiff William Washington brings this case against the government for refund of funds levied by the Internal Revenue Service and applied toward his income tax liabilities. The government moves to dismiss for lack of subject matter jurisdiction pursuant to Federal Rule of Civil Procedure 12(b)(1) and for failure to state a claim pursuant to Rule 12(b)(6). ECF No. 23. Washington filed an Opposition (ECF No. 25) and the government filed a Reply (ECF No. 26). The Court finds this matter suitable for disposition without oral argument and VACATES the January 28, 2021 hearing. See Civ. L.R. 7-1(b). Having considered the parties’ positions, relevant legal authority, and the record in this case, the Court GRANTS the government’s motion for the following reasons. 23 …