The court has considered Defendant’s Motion to Tax Costs filed April 3, 2020, and Plaintiff’s Motion to Strike filed, April 8, 2020, the oppositions and any reply. The court makes findings and rules on each motion and issues its tentative decision as follows:

The court finds that Plaintiff served a CCP §998 offer to compromise, in the amount of $15,000.00, when he served the Summons and Complaint on April 14, 2018. The court finds that Defendant did not accept the offer by May 14, 2018, so the offer expired by operation of law. The court questions whether the offer was reasonable since it was served with the Summons and Complaint, and even if received, did not provide a reasonable time to consider the offer. The court notes that Defendant accepted the offer on June 15, 2018, after the offer had expired by operation of law, to no legal effect. The court finds that Defendant served a § 998 offer to compromise on October 9, 2018, in the amount of $15,000.00. Plaintiff did not accept the