Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-5_06-cv-01896/USCOURTS-cand-5_06-cv-01896-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

---

United States District Court

For the Northern District of California

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

ORDER GRANTING RESPONDENT'S MOTION TO DISMISS—No. C-06-01896 RMW

JAH

United States District Court

For the Northern District of California

E-filed on 9/19/06

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

SAN JOSE DIVISION

JOAN DONATO,

Petitioner,

v.

COMMISSIONER OF INTERNAL

REVENUE (C.I.R.),

Respondent.

No. C-06-01896 RMW

ORDER GRANTING RESPONDENT'S

MOTION TO DISMISS

[Re Docket Nos. 4, 5, 15, 18]

Respondent Commissioner of Internal Revenue moves dismiss the petition of Joan Donato

for failure to state a claim upon which relief can be granted. Respondent's motion is granted. The

petition filed by Donato shows on its face that it is frivolous. Furthermore, she refused to provide

the documents requested by the IRS. Therefore, any face-to-face meeting would have been futile. 

Under these circumstances, the IRS had no obligation to provide a hearing. See I.R.S. C.C.N. CC2003-031, 2003 WL 24016817. It is clear that a meeting in person would have served no useful

purpose. 

DATED: 9/15/06

RONALD M. WHYTE

United States District Judge

Case 5:06-cv-01896-RMW Document 20 Filed 09/19/06 Page 1 of 2
United States District Court

For the Northern District of California

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

ORDER GRANTING RESPONDENT'S MOTION TO DISMISS—No. C-06-01896 RMW

JAH 2

A copy of this order was mailed on to:

Counsel for petitioner:

Joan Donato 

20180 Old Big Basin Road 

Boulder Creek, CA 95006 

Counsel for respondent:

Cynthia Lewis Stier 

United States Attorney 

450 Golden Gate Avenue 

San Francisco, CA 94102 

Counsel are responsible for distributing copies of this order to co-counsel, as necessary.

Case 5:06-cv-01896-RMW Document 20 Filed 09/19/06 Page 2 of 2