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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 party defendant,” since “Congress has made no
17 || provisions for suits against ... the IRS.” Devries v. IRS, 359 F. Supp. 2d 988, 991-92 (E.D. Cal.
Zz 18 || 2005); see also 26 U.S.C. § 7422(f)(1) (permitting suits for refunds “only against the United
19 || States”). Asa result, the Court agrees that the IRS is not a proper defendant. The Court
20 || GRANTS the motion. Dkt. No. 7. The Court DIRECTS the Clerk to substitute the United States
21 of America as the Defendant in place of the Internal Revenue Service and to update the case
22 || caption accordingly. This order VACATES the May 28, 2026 hearing date.
23 IT IS SO ORDERED.
24 || Dated: 4/6/2026
Alasperd 5 Sb)
HAYWOOD S. GILLIAM, JR.
26 United States District Judge
27
28 | Plaintiffs did not file an opposition by the deadline.
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