United States of America v. Kraus

Filing 63

ORDER denying 57 Motion to Dismiss; denying 61 Motion to Dismiss signed by Judge Benjamin H. Settle.(TG; cc mailed to pro se defendant)

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1 2 3 4 5 UNITED STATES DISTRICT COURT WESTERN DISTRICT OF WASHINGTON AT TACOMA 6 7 8 UNITED STATES OF AMERICA, Plaintiff, 9 10 v. CASE NO. C16-5449 BHS ORDER DENYING DEFENDANT’S MOTIONS TO DISMISS DORAN R. KRAUS, et al., 11 Defendants. 12 13 14 This matter comes before the Court on Defendant Doran R. Kraus’s (“Kraus”) motion to dismiss and updated motion to dismiss. Dkts. 57, 61. 15 On June 8, 2016, the United States of America (the “Government”) filed its 16 complaint against Kraus to reduce to judgment tax assessments for the years 2001–2004. 17 Dkt. 1. On December 14, 2016, the Government moved to amend its complaint in order 18 to add additional tax assessments for the years 2005–2007, foreclose federal tax liens on 19 real property, and name additional parties who may claim an interest to the foreclosure as 20 defendants. Dkt. 18. On January 26, 2017, the Court granted leave to amend. Dkt. 22. On 21 January 27, 2017, the Government filed its amended complaint. Dkt. 23. 22 ORDER - 1 1 On June 29, 2017, Kraus filed a motion to dismiss. Dkt. 57. On June 14, 2017, 2 the Government responded. Dkt. 60. On July 27, 2017, Kraus filed an updated motion to 3 dismiss. Dkt. 61. On August 11, 2017, the Government responded. Dkt. 62. 4 In this case, Kraus’s motions are meritless. Kraus moves to dismiss for lack of 5 jurisdiction and because the Government has failed to respond to discovery. The Court, 6 however, has jurisdiction over this action to reduce federal tax assessments. Moreover, 7 Kraus has failed to show that he has properly propounded discovery upon the 8 Government or that the Government has failed to timely respond. Therefore, the Court 9 DENIES Kraus’s motions. 10 IT IS SO ORDERED. 11 Dated this 16th day of August, 2017. A 12 13 BENJAMIN H. SETTLE United States District Judge 14 15 16 17 18 19 20 21 22 ORDER - 2

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