Summary
concluding United States should be substituted for the IRS as defendant in tax refund suit based upon finding Congress had not authorized suits against the Department of the Treasury or any of its divisions or branches
Summary of this case from Shi Min Zhang v. Internal Revenue Serv.Opinion
2:20-cv-02336-TLN-CKD
11-29-2021
CYNTHIA A. SCHMIDT, Plaintiff, v. UNITED STATES, Defendant.
ORDER
Troy L. Nunley United States District Judge.
This matter was referred to a United States Magistrate Judge pursuant to Local Rule 302(c)(19). On September 30, 2021, the magistrate judge filed findings and recommendations herein which contained notice that any objections to the findings and recommendations were to be filed within fourteen days. (ECF No. 18.) No. party has filed objections to the findings and recommendations.
In accordance with the provisions of 28 U.S.C. § 636(b)(1)(C) and Local Rule 304, this Court has conducted a review of this matter. The Court finds the findings and recommendations to be supported by the record and by proper analysis.
Accordingly, IT IS HEREBY ORDERED:
1. The findings and recommendations filed September 30, 2021 (ECF No. 18) are adopted in full;
2. The Clerk of the Court is directed to substitute the United States for the IRS as the1
proper defendant and the IRS is dismissed from the case;
3. Defendant's motion to dismiss under Rule 12(b)(1) (ECF No. 13) is granted;
4. Plaintiffs complaint is dismissed for lack of subject matter jurisdiction; and
5. The Clerk of the Court is directed to close this case.2