Cobai
Cobai v. United States of America, Department of the Treasury, Internal Revenue Service
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 3 GREGORY COBAI, Case No. 23-cv-01631-JD
Plaintiff,
ORDER RE DISMISSAL
v.
UNITED STATES OF AMERICA,
DEPARTMENT OF THE TREASURY,
INTERNAL REVENUE SERVICE, Defendant. 9 10 Pro se plaintiff Gregory Cobai says that defendants the United States of America, the Department of the Treasury, and the Internal Revenue Service (IRS) “cannot prove” that they have the authority to tax him, and on that basis seeks a refund of all federal taxes and penalties paid for tax years dating back to 2007, and all monies collected via wage garnishments. Dkt. No. 1 ¶ 2. See id. ¶¶ 61, 63. The government defendants filed a motion to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(1) and 12(b)(6). Dkt. No. 5. Cobai filed an opposition. Dkt. No. 11. After reviewing the complaint with the liberality warranted for pro se litigants, it is dismissed. The Court lacks subject matter jurisdiction over the refund claim because Cobai did not adequately demonstrate that he filed a proper…