RICHARD A. JONES, District Judge.
This matter comes before the Court on Defendants' second Motion to Dismiss (Dkt. # 24). For the reasons that follow, the Court
On January 11, 2019, the Government filed a Complaint against Elmer Buckardt, Karen Buckardt, the D'Skell Agape Society, and Snohomish County, asking the Court to: (1) reduce the outstanding tax assessments against Mr. Buckardt to judgments, (2) set aside transfers of two of the Buckardt's properties to the D'Skell Agape Society, (3) foreclose federal tax liens on the properties, and (4) sell the properties. Dkt. # 1. Defendants Elmer Buckardt, Karen Buckardt, and the D'Skell Agape Society (collectively the "Defendants") subsequently moved to dismiss this action for lack of jurisdiction. Dkt. # 12. On October 31, 2019, this Court denied Defendants' motion to dismiss for lack of jurisdiction, noting the Court has jurisdiction under 28 U.S.C. § 1331. Dkt. # 23.
Two days later, Defendants filed a second one-page motion to dismiss in which Defendants argue: "The supporting reason for motion to dismissed [sic] is on grounds
Defendants' Motion is frivolous and the Court declines to consider it. See Fed. R. Civ. P. 11 (allowing for sanctions where "a filing is frivolous, legally unreasonable, or without factual foundation, or is brought for an improper purpose"). Defendants are also cautioned against any future frivolous filings. Federal courts have the discretion to impose sanctions on litigants engaging in frivolous litigation and the Court will not hesitate to do so if Defendants continue to abuse the judicial process. See Gomez v. Vernon, 255 F.3d 1118, 1133-34 (9th Cir.2001) (citing Roadway Express, Inc. v. Piper, 447 U.S. 752, 766 (1980)).
For the foregoing reasons, Defendants' Motion to Dismiss is