12 USC 411 PRO

Schlabach moved for partial relief from the Court's dispositive order on November 23, 2018. The Court granted the United States' motion to dismiss on October 24, 2018. The United States moved to dismiss Schlabach's complaint on August 28, 2018. Schlabach filed his complaint on February 13, 2018. Having reviewed the file and relevant legal authorities, the Court grants the United States' motion. The United States argues the Court lacks subject matter jurisdiction over Schlabach's refund claims for tax years 2009, 2010, and 2012, and Schlabach fails to state a facially plausible refund claim for tax year 2013. Schlabach seeks an order invalidating the civil monetary penalties the IRS charged him for filing frivolous income tax returns regarding tax years 2009, 2010, 2012, and 2013, and refunding the money he paid or the IRS applied toward those penalties.

12 USC 411 PRO

The United States seeks summary judgment in its favor on Plaintiff John Schlabach's pro se complaint against the Internal Revenue Service ('IRS').ДЄs an initial matter, the Court grants the United States' unopposed request to substitute itself for the IRS as Defendant in this case.

United States District Judge ORDER GRANTING DEFENDANT'S CONVERTED MOTION FOR SUMMARY JUDGMENTД«efore the Court, without oral argument, is Defendant the United States of America's converted motion for summary judgment, ECF No.

12 usc 411