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Ziyue Zhang v. Internal Revenue Service et al - Civil APA Challenge

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Summary

Plaintiff Ziyue Zhang filed a civil action against the Internal Revenue Service and United States of America in the Northern District of California on January 16, 2026. The case basis is Administrative Procedures Act/Review or Appeal of Agency Decision. The IRS subsequently filed a motion to dismiss for lack of jurisdiction on April 10, 2026, with a hearing set for May 26, 2026 before Magistrate Judge Virginia K. DeMarchi.

What changed

A civil case was filed in the Northern District of California challenging IRS action or inaction under the Administrative Procedures Act. The IRS responded by filing a motion to dismiss challenging the court's jurisdiction over the matter.

Affected parties should monitor this case for jurisdictional rulings that could affect future APA challenges against the IRS. The motion hearing scheduled for May 26, 2026 will determine whether the case proceeds.

Archived snapshot

Apr 16, 2026

GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.

Ziyue Zhang v. Internal Revenue Service, et al

Case Number: 5:26-cv-00525-VKD Judge: DeMarchi, Virginia K. Location: San Jose Case Type: Civil Case Basis: U.S. Government Defendant Nature of Suit: Other Statutes: Administrative Procedures Act/Review or Appeal of Agency Decision Date Filed:

January 16, 2026

Last Filing Date:

April 6, 2026

View Publicly Available Documents Case Summary No summary of this case is available

Recent Filings

Date Filed Docket Number Document Description
04-16-26 14 CONSENT/DECLINATION to Proceed Before a US Magistrate Judge by Internal Revenue Service, United States of America.. (Stevko, Alexander)
04-15-26 12 CONSENT/DECLINATION to Proceed Before a US Magistrate Judge by Internal Revenue Service, United States of America.. (Stevko, Alexander)
04-10-26 10 MOTION to Dismiss for Lack of Jurisdiction filed by Internal Revenue Service, United States of America. Motion Hearing set for 5/26/2026 10:00 AM in San Jose, Courtroom 2, 5th Floor before Magistrate Judge Virginia K. DeMarchi. Responses

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Named provisions

Administrative Procedures Act

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Last updated

Classification

Agency
NDCA
Filed
January 16th, 2026
Instrument
Enforcement
Legal weight
Binding
Stage
Final
Change scope
Minor
Document ID
5:26-cv-00525-VKD
Docket
5:26-cv-00525-VKD

Who this affects

Applies to
Government agencies Consumers
Industry sector
9211 Government & Public Administration
Activity scope
Civil litigation APA judicial review Court filings
Geographic scope
California US-CA

Taxonomy

Primary area
Judicial Administration
Operational domain
Legal
Topics
Taxation

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