Cobai

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 GREGORY COBAI, Case No. 23-cv-01631-JD

Plaintiff,

SECOND ORDER RE DISMISSAL

v.

UNITED STATES OF AMERICA,

DEPARTMENT OF THE TREASURY,

INTERNAL REVENUE SERVICE, Defendant. 12 The Court dismissed the original complaint filed by pro se plaintiff Gregory Cobai for lack of subject matter jurisdiction “because Cobai did not adequately demonstrate that he filed a proper administrative claim with the IRS prior to filing suit.” Dkt. No. 15 at 1 (citing 26 U.S.C. § 7422(a)). The ostensible refund claims did not adequately apprise the IRS of the basis for Cobai’s objection to the tax assessments, and they were not verified by a declaration made under penalty of perjury. See Boyd v. United States, 762 F.2d 1369, 1371 (9th Cir. 1985); 26 C.F.R. § 301.6402-2(b)(1). The collections-related claim was dismissed because the complaint did not allege a statutory basis for relief, or that Cobai met the requirements to bring a damages claim pursuant to 26 U.S.C. § 7433. See Dkt.…