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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UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT TACOMA

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UNITED STATES OF AMERICA,
Plaintiff,

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v.

CASE NO. C16-5449 BHS
ORDER DENYING
DEFENDANT’S MOTIONS TO
DISMISS

DORAN R. KRAUS, et al.,

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Defendants.

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This matter comes before the Court on Defendant Doran R. Kraus’s (“Kraus”)
motion to dismiss and updated motion to dismiss. Dkts. 57, 61.

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On June 8, 2016, the United States of America (the “Government”) filed its

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complaint against Kraus to reduce to judgment tax assessments for the years 2001–2004.

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Dkt. 1. On December 14, 2016, the Government moved to amend its complaint in order

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to add additional tax assessments for the years 2005–2007, foreclose federal tax liens on

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real property, and name additional parties who may claim an interest to the foreclosure as

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defendants. Dkt. 18. On January 26, 2017, the Court granted leave to amend. Dkt. 22. On

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January 27, 2017, the Government filed its amended complaint. Dkt. 23.

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ORDER - 1

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On June 29, 2017, Kraus filed a motion to dismiss. Dkt. 57. On June 14, 2017,

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the Government responded. Dkt. 60. On July 27, 2017, Kraus filed an updated motion to

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dismiss. Dkt. 61. On August 11, 2017, the Government responded. Dkt. 62.

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In this case, Kraus’s motions are meritless. Kraus moves to dismiss for lack of

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jurisdiction and because the Government has failed to respond to discovery. The Court,

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however, has jurisdiction over this action to reduce federal tax assessments. Moreover,

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Kraus has failed to show that he has properly propounded discovery upon the

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Government or that the Government has failed to timely respond. Therefore, the Court

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DENIES Kraus’s motions.

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IT IS SO ORDERED.

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Dated this 16th day of August, 2017.

A

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BENJAMIN H. SETTLE
United States District Judge

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ORDER - 2