Carr v. Internal Revenue Service

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 PHYLLIS CARR, Case No. 20-cv-00744-WHO 8 Plaintiff, ORDER GRANTING DEFENDANT’S 9 v. MOTION FOR SUMMARY JUDGMENT AND DISMISSING CASE 10 UNITED STATES OF AMERICA, FOR LACK OF SUBJECT MATTER JURISDICTION Defendant. 11 Re: Dkt. Nos. 48, 65, 75, 79, 81 12 13 Pro se plaintiff Phyllis Carr filed suit against defendant United States, arguing that she is 14 entitled to a refund for taxes that she allegedly overpaid in 2012. Both parties have filed motions 15 seeking summary judgment in their favor. On this record, I find that I…