Free Sacred Trinity Church v. Internal Revenue Service

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF CALIFORNIA 10 FREE SACRED TRINITY CHURCH, a Case No.: 3:21-cv-1756-W (JLB) California nonprofit religious corporation; 12 and OPTIMUM HEALTH INSTITUTE – ORDER DENYING DEFENDANT’S SAN DIEGO, a California nonprofit

PARTIAL MOTION TO DISMISS

religious corporation,

AND DENYING PLAINTIFFS’

Plaintiff, REQUEST FOR EXPEDITED v. PROCEEDINGS [DOC. 9]

INTERNAL REVENUE SERVICE,

17 Defendant. 18 Pending before the Court is Defendant Internal Revenue Service’s (“IRS”) Partial Motion to Dismiss Plaintiffs’ Complaint for failure to state a claim under Federal Rule of Civil Procedure 12(b)(6). (Mot. [Doc. 9].) Defendant also opposes Plaintiffs’ request for expedited proceedings under 28 U.S.C. Section 1657. (Id.) Plaintiffs Free Sacred Trinity Church (“FSTC”) and Optimum Health Institute – San Diego (“OHI-SD”) oppose the Motion. (Opp’n [Doc. 14].) The Court decides the matter on the papers submitted and without oral…