Gauler v. Internal Revenue Service

1 2 UNITED STATES DISTRICT COURT 3 DISTRICT OF NEVADA 4 CAROLE S. GAULER, PERSONAL Case No. 3:24-cv-00082-ART-CSD 5 REPRESENTATIVE OF THE ESTATE OF PAUL L. KLEIN, ORDER ON MOTION TO DISMISS 6 Plaintiff, (ECF No. 5) 7 v. 8 UNITED STATES OF AMERICA, 9 Defendant. 10 11 This case is about a refund for tax overpayment. Plaintiff Carole Gauler 12 sued the Internal Revenue Service (IRS) for not processing a tax refund sent 13 during the COVID-19 pandemic. The Government responded that Gauler has not 14 alleged facts allowing this Court to exercise jurisdiction. The Court agrees. 15 I. FACTUAL…