Subbiah

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 10 SUBRAMANIAN SUBBIAH, et al., Case No. 22-cv-00457-JSW

Plaintiffs,

ORDER DENYING MOTION TO

v. DISMISS AND SETTING INITIAL

CASE MANAGEMENT CONFERENCE

INTERNAL REVENUE SERVICE, Re: Dkt. No. 9 Defendant.

16 Now before the Court is the motion to dismiss filed by Defendant Internal Revenue Service (“Defendant”) and set to be heard on July 29, 2022, at 9:00 a.m. The Court has considered the parties’ papers, relevant legal authority, and the record in this case, and it finds the motion is suitable for disposition without oral argument. See N.D. Civ. L.R. 7-1(b). The Court VACATES the hearing and DENIES Defendant’s motion to dismiss. Defendant moves to dismiss pursuant to Federal Rule of Civil Procedure 12(b)(1) for lack of subject matter jurisdiction on the basis that the complaint, filed by pro se plaintiffs Subramanian Subbiah and Donna Chu (individually, “Subbiah” and “Chu” and collectively, “Plaintiffs”) for payment of their 2014…