Austin v. Internal Revenue Service (IRS)
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 GEORGE JARVIS AUSTIN, Case No. 21-cv-02637-HSG Plaintiff, ORDER GRANTING MOTION TO
DISMISS AND DENYING AS MOOT
v. MOTION FOR LEAVE TO FILE
AMENDED COMPLAINT
INTERNAL REVENUE SERVICE (IRS) ET. AL., Re: Dkt. Nos. 29, 54 11 Defendant. 12 Pending before the Court is a motion filed by Defendant United States to dismiss pro se Plaintiff George Jarvis Austin’s Complaint. Dkt. No. 29. Because the Court agrees with Defendant that Plaintiff fails to establish a waiver of the United States’ sovereign immunity or state a claim upon which relief can be granted, the Court GRANTS Defendant’s motion to dismiss with leave to amend. I. BACKGROUND On April 9, 2021, Plaintiff filed the Complaint alleging that he is owed a tax refund for 2019 which Defendant has failed to pay. See Dkt. No. 1 (“Complaint”). Plaintiff alleges that he 21 22 1 Though Plaintiff did not file an opposition to the motion to dismiss, he did file…