Gary Fang, et al. v. Internal Revenue Service, et al.

1 2 3 4 UNITED STATES DISTRICT COURT 5 NORTHERN DISTRICT OF CALIFORNIA 6 7 GARY FANG, et al., Case No. 25-cv-06677-HSG 8 Plaintiffs, ORDER GRANTING MOTION TO 9 y. SUBSTITUTE PARTY Re: Dkt. No. 7 10 INTERNAL REVENUE SERVICE, et al., 11 Defendants. 13 Pending before the Court is a motion to substitute the United States of America for 14 || Defendant Internal Revenue Service. Dkt. No. 7. Plaintiffs bring this action seeking a refund on 3 15 || their 2018 taxes. Dkt. No. 1 at 7. “Where taxpayers are authorized to sue on matters arising out of a 16 || IRS actions, the United States is the proper…