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Wang v. Leo Chuliya Ltd.

Damages Claim Under Internal Revenue Code Not Stated; Willfulness Inadequately Pleaded

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OPINION & ORDER Bin Wang (“Plaintiff”), on behalf of himself and others similarly situated, brings this putative class action against Defendants Leo Chuliya Ltd., d/b/a Fantasy Cuisine; Dumpling Plus Corp. d/b/a Dumpling + Noodle; Austin Chu; and Iwen Chen (together, “Defendants”) for damages under the Internal Revenue Code, 26 U.S.C. §7434 (“Section 7434″). (Complaint (“Compl.”), ECF No. 1.) Plaintiff asserts a single claim under Section 7434 alleging that Defendants willfully filed fraudulent tax information forms with the Internal Revenue Service (“IRS”). (Id. 1.) Presently before the Court is the Defendants’ motion (the “Motion”) to dismiss Plaintiff’s Complaint pursuant to Federal Rule of Civil Procedure 12(b)(6). (ECF No. 20.) For the following reasons, Defendants’ Motion is GRANTED. BACKGROUND The following facts are derived from the Complaint and are assumed as true for the purposes of this motion. See Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009). Defendants Chu and Chen are the presidents, chief executive officers, managing principals, registered agents, and secretaries of Defendants Leo Chuliya Ltd., d/b/a Fantasy Cuisine and Dumpling Plus Corp. d/b/a Dumpling + Noodle. (Compl.

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