(PS) Schmidt v. United States, No. 2:2020cv02336 - Document 19 (E.D. Cal. 2021)

Court Description: ORDER signed by District Judge Troy L. Nunley on 11/29/2021 ADOPTING in FULL 18 Findings and Recommendations. SUBSTITUTING the United States in place of the Internal Revenue Service. GRANTING 13 Motion to Dismiss under Rule 12(b)(1). Plaintiff's complaint is DISMISSED for lack of subject matter jurisdiction, and the Clerk of the Court is directed to close this case. CASE CLOSED(Reader, L)

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(PS) Schmidt v. United States Doc. 19 1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 CYNTHIA A. SCHMIDT, 12 13 14 No. 2:20-cv-02336-TLN-CKD Plaintiff, ORDER v. UNITED STATES, 15 Defendant. 16 17 This matter was referred to a United States Magistrate Judge pursuant to Local Rule 18 302(c)(19). On September 30, 2021, the magistrate judge filed findings and recommendations 19 herein which contained notice that any objections to the findings and recommendations were to 20 be filed within fourteen days. (ECF No. 18.) No party has filed objections to the findings and 21 recommendations. 22 In accordance with the provisions of 28 U.S.C. § 636(b)(1)(C) and Local Rule 304, this 23 Court has conducted a review of this matter. The Court finds the findings and recommendations 24 to be supported by the record and by proper analysis. 25 Accordingly, IT IS HEREBY ORDERED: 26 1. The findings and recommendations filed September 30, 2021 (ECF No. 18) are 27 28 adopted in full; 2. The Clerk of the Court is directed to substitute the United States for the IRS as the 1 Dockets.Justia.com 1 proper defendant and the IRS is dismissed from the case; 2 3. Defendant’s motion to dismiss under Rule 12(b)(1) (ECF No. 13) is granted; 3 4. 4 5. The Clerk of the Court is directed to close this case. 5 Plaintiff’s complaint is dismissed for lack of subject matter jurisdiction; and DATE: November 29, 2021 6 7 8 9 Troy L. Nunley United States District Judge 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2

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