Lopez

I. BACKGROUND

25 Plaintiff brings this representative action for recovery of penalties under the Private 26 Attorneys General Act of 2004 (“PAGA”) based on alleged violations of the California 27 Labor Code and the Industrial Welfare Commission’s (“IWC”) Wage Orders. (Complaint 28 (“Compl.”), Doc. No. 1.) Plaintiff specifically alleges the following underlying violations: (1) failure to pay minimum and overtime wages (Cal. Lab. Code §§ 510, 1194, & 1198); (2) failure to pay all wages earned and owed upon separation from employment (Cal. Lab. Code §§ 201, 202, & 203); (3) failure to pay wages timely during employment (Cal. Lab. Code § 204); (4) failure to provide accurate itemized wage statements (Cal. Lab. Code § 226); and (5) failure to reimburse necessary business expenses (Cal. Lab. Code § 2802). (See generally id.) II. LEGAL STANDARD A motion to dismiss under Rule 12(b)(6) tests the legal sufficiency of the pleadings and allows a court to dismiss a complaint upon a finding that the plaintiff has failed to state a claim upon which relief may be granted. Navarro v. Block, 250 F.3d 729, 732 (9th Cir. 2001). The court may dismiss a…