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 GRANTING MOTION TO
v. DISMISS WITH PREJUDICE
INTERNAL REVENUE SERVICE, [Re: ECF No. 31] Defendant.
12 Pro se Plaintiff Rosalie Guancione© brought this action against the Internal Revenue Service (“IRS”), alleging that the IRS has improperly failed to remove tax liens on her property at 560 Hobie Lane, San Jose, CA 95127. Now before the Court is Defendant’s motion to dismiss the Third Amended Complaint. See ECF No. 39 (“MTD”). Plaintiff opposes the motion. ECF No. 81 (“Opp.”). The Court previously found the motion suitable for submission without oral argument and vacated the hearing. See ECF No. 63. For the reasons set forth below, the Court GRANTS the motion to dismiss WITH PREJUDICE. I. BACKGROUND Plaintiff first filed suit on April 28, 2022. ECF No. 1. The Court granted Plaintiff’s motion to…