Kelly
Kelly v. United States
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA 10 MICHAEL R. KELLY, Case No.: 21-cv-367-WQH-MSB
Plaintiff,
ORDER
v. UNITED STATES OF AMERICA, Defendant. 16 HAYES, Judge: 17 The matter before the Court is the Motion to Dismiss filed by Defendant United 18 States of America. (ECF No. 7).
I. PROCEDURAL BACKGROUND
20 On March 2, 2021, Plaintiff Michael R. Kelly filed a Verified Complaint against 21 Defendant United States of America, alleging that the Internal Revenue Service (“IRS”) 22 conducted an unnecessary secondary examination in violation of 26 U.S.C. § 7605(b). 23 (ECF No. 1). On May 20, 2021, Defendant United States filed a Motion to Dismiss the 24 Complaint for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Federal 25 Rules of Civil Procedure. (ECF No. 7). On June 14, 2021, Plaintiff filed an Opposition to 26 the Motion to Dismiss. (ECF No. 8). On June 21, 2021, the United States filed a Reply. 27 (ECF No. 9). 28 II. ALLEGATIONS IN THE COMPLAINT Plaintiff Michael R. Kelly…