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Grayson, John I, IV v. Internal Revenue Service
Tentative Ruling Order Motion
Motion type
Parties
PlaintiffJohn I Grayson IV
DefendantInternal Revenue Service
Ruling
15. 26CV02234 Grayson, John I, IV v. Internal Revenue Service
EVENT: “Tentative Ruling Order Motion”
The hearing is continued to September 9, 2026 at 9:00am. The Court is inclined to dismiss the case with prejudice for lack of jurisdiction. State courts do not have jurisdiction over the Internal Revenue Service nor does it have subject matter jurisdiction over federal tax disputes. (See Civiletti v. Municipal Court (1981) 116 Cal.App.3d 105, 109; 28 USCS 1346)
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