Cartwright Termite & Pest Control, Inc. v. United States

I. BACKGROUND

On July 14, 2020, Plaintiff Cartwright Termite & Pest Control, Inc. filed a Complaint 21 for refund of tax and penalties against Defendant United States of America (“United 22 States”). (ECF No. 1). On November 4, 2020, Plaintiff filed a First Amended Complaint. 23 (ECF No. 6). On November 10, 2020, Plaintiff filed a Second Amended Complaint 24 (“SAC”). (ECF No. 8). On November 24, 2020, Defendant filed an Answer to the SAC. 25 (ECF No. 9). 26 On March 2, 2021, Plaintiff filed a Motion for an Order Granting Plaintiff Leave to 27 File a Third Amended Complaint. (ECF Nos. 19, 20). Plaintiff seeks leave to amend the 28 Complaint to add the Commissioner of Internal Revenue (“Commissioner”) and the Chief of Appeals of the Internal Revenue Service (“Chief”) as Defendants, to add factual allegations, and to add a request for injunctive relief in the form of an administrative hearing from the Commissioner and the Chief. Plaintiff contends that there is no delay or prejudice in allowing amendment because “Plaintiff is filing the motion within the time limits allowed by the Court’s Scheduling Order.” (ECF No. 20-1 at 2). Plaintiff…