Legal Opinion

Guancione v. Internal Revenue Service

District Court, N.D. California

Decided July 10, 2023No. 5:22-cv-02619Unknown

1Opinion

1 2 3 UNITED STATES DISTRICT COURT 4 NORTHERN DISTRICT OF CALIFORNIA 5 SAN JOSE DIVISION 6 7 ROSALIE GUANCIONE©, Case No. 22-cv-02619-BLF 8 Plaintiff, ORDER GRANTING MOTION TO 9 v. DISMISS WITH PREJUDICE 10 INTERNAL REVENUE SERVICE, [Re: ECF No. 31] 11 Defendant. 12 13 Pro se Plaintiff Rosalie Guancione© brought this action against the Internal Revenue 14 Service (“IRS”), alleging that the IRS has improperly failed to remove tax liens on her property at 15 560 Hobie Lane, San Jose, CA 95127. Now before the Court is Defendant’s motion to dismiss the 16 Third Amended Complaint. See ECF No. 39…

2Cases cited18 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. Foman v. DavisSupreme Court of the United States · 1962
  3. Lopez v. SmithCourt of Appeals for the Ninth Circuit · 2000
  4. United States v. TestanSupreme Court of the United States · 1976
  5. Eminence Capital, Llc, and Jay Spechler v. Aspeon, Inc. Richard P. StackCourt of Appeals for the Ninth Circuit · 2003

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