Legal Opinion

Clift v. United States Internal Revenue Service

District Court, W.D. Washington

Decided October 14, 2016No. CASE NO. C16-5116 BHSPublishedCited by 3 opinions

1Opinion of the Court

ORDER GRANTING DEFENDANT’S MOTION TO DISMISS AND GRANTING LEAVE TO AMEND

BENJAMIN H. SETTLE, United States District Judge

This matter comes before the Court on the United States of America’s (“United States”) motion to dismiss (Dkt. 21). The Court has considered the pleadings filed in support of and in opposition to the motion and the remainder of the file and hereby grants the motion and grants leave to amend for the reasons stated herein.

I. PROCEDURAL HISTORY

On February 16, 2016, Plaintiff Steven Clift (“Clift”) filed a pro se complaint against the Internal Revenue Service (“IRS”),1 alleging…

2Cases cited24 opinions

  1. Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
  2. Kokkonen v. Guardian Life Insurance Co. of AmericaSupreme Court of the United States · 1994
  3. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  4. Jena Balistreri v. Pacifica Police Department Al Olsen, Police Chief, Individually and as a Police AgentCourt of Appeals for the Ninth Circuit · 1990
  5. Morrison v. National Australia Bank Ltd.Supreme Court of the United States · 2010

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3Cited by3 opinions

  1. Friedmann v. Internal Revenue ServiceDistrict Court, W.D. Washington · 2024
  2. Gray v. Washington State Department of TransportationDistrict Court, W.D. Washington · 2023
  3. Jones v. State of Washington Department of Employment SecurityDistrict Court, W.D. Washington · 2025

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