George

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 7 RICHARD GEORGE, Case No. 5:21-cv-01187-EJD

Plaintiff, ORDER GRANTING MOTION TO

DISMISS

v.

UNITED STATES, Re: Dkt. No. 23 Defendant.

Plaintiff Richard George seeks a refund of taxes paid, allegedly in connection with the sale of real property, as well as declaratory relief that would (1) preclude the Internal Revenue Services (“IRS”) from assessing penalties and (2) a determination that the Sixteenth Amendment, which gives Congress the power to lay and collect taxes on incomes, is unconstitutional. See Complaint for Tax Refund and Injunctive and Declaratory Relief (“Compl.”) ¶¶ 36–51, Dkt. No. 1. In support of his claims, he alleges violations of Article I of the Constitution, the First Amendment, and the Fourteenth Amendment. The United States moves to dismiss Plaintiff’s complaint, arguing that his claims have been rejected by courts around the country, including the Ninth …