Guancione
Guancione v. Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA SAN JOSE DIVISION 6 ROSALIE GUANCIONE, Case No. 22-cv-02619-BLF
Plaintiff,
ORDER DENYING MOTIONS FOR
v. DECLARATORY JUDGMENT
INTERNAL REVENUE SERVICE, [Re: ECF Nos. 48, 49, 55, 59, 65] Defendant.
12 Plaintiff has filed five motions for “declaratory judgment” that are currently pending. ECF Nos. 48, 49, 55, 59, 65. The first seeks a declaratory judgment “that Plaintiff complied with requirement to serve an administrative claim on Defendant by deadline established by this US [sic] District Court.” ECF No. 48. The second seeks a declaratory judgment “that Defendant filed erroneous notice of federal tax liens against the real property of a legal owner and holder of a note in due course, aka mortgagor, at all times, for the alleged tax debt of another.” ECF No. 49. The third seeks a declaratory judgment “that Plaintiff’s standing is that of a sovereign without the United States, and above the…