Moy

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 MICHELLE Y MOY, Case No. 23-cv-03151-PCP

Plaintiff,

ORDER GRANTING MOTION TO

v. DISMISS

UNITED STATES OF AMERICA, Re: Dkt. No. 12 Defendant.

12 In this lawsuit filed in June 2023, plaintiff Michelle Moy seeks a refund of 2008 federal income tax payments that she alleges were overpaid due to the IRS’s omission of a foreign tax credit. On August 1, 2018, the IRS rejected her April 2018 tax refund claim as time-barred, and subsequently rejected her administrative appeal of that decision. The United States now moves to dismiss Ms. Moy’s lawsuit, contending that because her lawsuit was not filed within two years of the August 1, 2018 denial of her claim, the United States has not waived its sovereign immunity with respect to her refund claim. For the following reasons, the Court agrees. BACKGROUND In May 2011, Ms. Moy was assessed $32,507.30 by the IRS because she failed to timely file tax returns…