Govig & Associates Incorporated v. United States Internal Revenue Service

1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 Govig & Associates Incorporated, et al., No. CV-19-05185-PHX-SMB 10 Plaintiffs, ORDER 11 v. 12 United States of America, et al., 13 Defendant. 14 15 Pending before the Court is the United States’ Motion to Dismiss and Supporting 16 Memorandum and responsive pleadings. (Doc. 23, “Mot.”; see also Doc. 26, “Resp.”; Doc. 17 28, “Reply”.) Despite the parties’ independent requests, the Court elects to rule without 18 oral argument. See L.R. Civ 7.2(f). This Order also considers Plaintiff’s related Motion for 19…