Facebook, Inc. and Subsidiaries v. Internal Revenue Service et al
| Facebook, Inc. and Subsidiaries |
| Internal Revenue Service, John Koskinen and UNITED STATES OF AMERICA |
| 4:2017cv06490 |
| November 8, 2017 |
| US District Court for the Northern District of California |
| San Francisco Office |
| San Mateo |
| Laurel Beeler |
| Review or Appeal of Agency Decision |
| 05 U.S.C. ยง 551 |
| None |
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Filing
42
ORDER by Judge Laurel Beeler granting 19 Motion to Dismiss for Lack of Jurisdiction.As set forth in the attached order, the court rules as a matter of law that Facebook does not have an enforceable right to take its tax case to IRS Appea ls or to compel the IRS to do so. Facebook therefore lacks Article III standing, and the IRS's decision not to refer Facebook's tax case to IRS Appeals is not reviewable under the Administrative Procedure Act. The court therefore grants the IRS's motion to dismiss this case. Because the defects in Facebook's complaint cannot be cured, dismissal is with prejudice. (lblc1S, COURT STAFF) (Filed on 5/14/2018)
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