UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA 10 CRAIG PETERSEN, Case No. 21-cv-01345-BAS-AGS
Plaintiff,
ORDER:
v. (1) DENYING PLAINTIFF’S STEFAN KASAIN,
MOTION FOR LEAVE TO AMEND
Defendant. HIS COMPLAINT (ECF No. 20)
16 (2) DISMISSING ACTION WITH PREJUDICE
I. BACKGROUND Plaintiff Craig Petersen brought this action on July 27, 2021, against the Internal Revenue Service (“IRS”), its revenue officer Joseph Unger, and Stefan Kasain, claiming wrongful levy of taxes against the bank account of Crystal Castle Alliance, an organization of which Plaintiff alleges he is the “Director, President, Treasurer and Secretary.” (Compl. ¶¶ 3, 8.) On January 21, 2022, the Court issued an Order granting the motion to dismiss filed by Defendants IRS and Unger, finding that Petersen failed to allege administrative exhaustion and statutory standing required to bring a wrongful levy claim. (Order, ECF No. 18.) The…