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SMITH v. UNITED STATES DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE

Case No. 17-cv-05394-EMC.

MARTIN D SMITH, Plaintiff, v. UNITED STATES DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States District Court, N.D. California.

March 7, 2018.

Editors Note
Applicable Law: 26 U.S.C. § 7422
Cause: 26 U.S.C. § 7422 IRS: Refund Taxes
Nature of Suit: 870 Taxes
Source: PACER

Attorney(s) appearing for the Case

Martin D Smith, Plaintiff, represented by Robert Lawrence Goldstein , Law Offices of Robert L. Goldstein.

United States Department of Treasury, Internal Revenue Service, Defendant, represented by Landon Monte Yost , Tax Division Civil Western.

ORDER GRANTING DEFENDANT'S MOTION TO DISMISS, AND DENYING AS MOOT PLAINTIFF'S MOTION FOR CLASS CERTIFICATION

Docket Nos. 9, 19.

I. INTRODUCTION

Plaintiff Martin D. Smith (hereafter "Smith") failed to timely file a tax return for the 2001 tax year, and...

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