Hadsell
Hadsell v. United States of America, the Department of Treasury
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 7 CHRISTOPHER HADSELL, Case No. 20-cv-03512-VKD
Plaintiff,
ORDER GRANTING IN PART AND
v. DENYING IN PART DEFENDANT’S
MOTION TO DISMISS COMPLAINT
UNITED STATES OF AMERICA, THE DEPARTMENT OF TREASURY BY ITS Re: Dkt. No. 13 AGENCY, THE INTERNAL REVENUE
SERVICE,
13 Defendant. 14 Pro se1 plaintiff Christopher Hadsell filed this action against the United States, asserting claims under 26 U.S.C. § 7433 and the Federal Tort Claims Act (“FTCA”), 28 U.S.C. §§ 1346(b), 2671-80. In essence, Mr. Hadsell contends that he made valid credit elections to have overpayments of taxes applied to the following year’s tax liability, but the Internal Revenue Service (“IRS”) improperly treated his credit elections as refunds subject to offset. The United States now moves to dismiss, arguing that the Court does not have subject matter jurisdiction over Mr. Hadsell’s claims. Upon consideration of the moving and…