Marquette v. USA
| Charles H. Marquette, Jr. |
| Internal Revenue Service, United States Treasury and USA |
| 3:2019cv00467 |
| March 28, 2019 |
| US District Court for the District of Connecticut |
| Janet C Hall |
| Sarah A L Merriam |
| Taxes |
| 28 U.S.C. ยง 1331 |
| None |
Docket Report
RSS Track this Docket
This docket was last retrieved on July 8, 2019. A more recent docket listing may be available from PACER.
| Document Text |
|---|
| Filing 13 USM 285 forms together with Summons, Complaint, OPTD, Standing Protective Order, Electronic Filing Order, Standing Order re Discovery, Order granting IFP reviewed and sent to USM for service on defendant USA. (Reis, Julia) |
| Filing 12 NOTICE TO COUNSEL/SELF-REPRESENTED PARTIES : Counsel or self-represented parties initiating or removing this action are responsible for serving all parties with attached documents and copies of #5 Electronic Filing Order, #3 Order on Pretrial Deadlines, #6 Order, #2 MOTION for Leave to Proceed in forma pauperis filed by Charles H. Marquette, Jr., 7 Order Referring Case to Magistrate Judge, #4 Protective Order, 8 RECOMMENDED RULING, 10 Order on Recommended Ruling, #1 Complaint filed by Charles H. Marquette, Jr., 9 Order on Motion for Leave to Proceed in forma pauperis Signed by Clerk on 6/18/19.(Pesta, J.) |
| Filing 11 ELECTRONIC SUMMONS ISSUED in accordance with Fed. R. Civ. P. 4 and LR 4 as to *USA* with answer to complaint due within *60* days. *Charles H. Marquette, Jr.* *37 Clark Avenue* *North Haven, CT 06473*. (Pesta, J.) |
| USM 285 forms together with Summons and all instructions mailed to IFP plaintiff to complete and return to Clerk's office. (Pesta, J.) |
Filing 10
ORDER: Absent objection and upon review, the 8 Recommended Ruling is Affirmed, Adopted, and Ratified. SO ORDERED by Judge Janet C. Hall on 4/23/2019. (Lewis, D)
|
|
Filing 9
ORDER granting #2 Motion for Leave to Proceed in forma pauperis. Plaintiff has filed a motion seeking to proceed without payment of fees and costs, which motion includes a sworn statement as to plaintiff's current financial circumstances. See Doc. #2 . Plaintiff has completed the required information. Plaintiff asserts that he is unable to afford to pay fees and costs, as his monthly income and benefits just cover his monthly expenses. See generally id. at 3-5. Plaintiff also states that he owes money to several doctors. See id. at 5. At this stage, such allegations are sufficient to establish that plaintiff is unable to pay the ordinary filing fees required by the Court. 28 U.S.C. 1915(a)(1). Accordingly, plaintiff's #2 Motion for Leave to Proceed in forma pauperis is GRANTED. The Court has also reviewed the Complaint (Doc. #1 ) pursuant to 28 U.S.C. 1915(e)(2) and finds that the claim(s) asserted may proceed to service of process on defendant United States. It is so ordered. Signed by Judge Sarah A. L. Merriam on 4/3/2019. (Katz, S.)
|
|
Filing 8
RECOMMENDED RULING. The self-represented plaintiff has filed a Complaint against the Internal Revenue Service and United States Treasury asserting a refund claim for tax years 2012 and 2013. See generally Doc. #1 . Although the nature of plaintiff's claims are generally cognizable, see 26 U.S.C. 7422, the IRS and United States Treasury are immune from civil actions seeking tax refunds. See Johnson v. IRS, No. 3:18CV278(VAB)(WIG), 2018 WL 1750469, at *1 (D. Conn. Feb. 26, 2018); Gavigan v. Comm'r. I.R.S., No. 3:06CV942(PCD), 2007 WL 1238651, at *4 (D. Conn. Apr. 27, 2007). The United States, however, "may be sued for refund of federal taxes[.]" Johnson, 2018 WL 1750469, at *1; see also 26 U.S.C. 7422(f)(1); 28 U.S.C. 1346(a)(1). "When, as in the instant action, the Internal Revenue Service has been sued for refund, the United States has been substituted for the Internal Revenue Service as the defendant. Such substitution may be effected by the Court sua sponte." Williams v. U.S. Dep't of Treasury I.R.S., No. 07CV212(CJS), 2013 WL 7121192, at *3 (W.D.N.Y. Jan. 29, 2013); see also 26 U.S.C. 7422(f)(2). Accordingly, the Court recommends that the United States be substituted as the sole defendant in this action in the place of the IRS and United States Treasury.This is a recommended ruling. Any objections to this recommended ruling must be filed with the Clerk of the Court within fourteen (14) days of being served with this order. See Fed. R. Civ. P. 72(b)(2); 28 U.S.C. 636(b)(1). Failure to object within fourteen (14) days will preclude appellate review. See 28 U.S.C. 636(b)(1); Rules 72, 6(a) and 6(d) of the Federal Rules of Civil Procedure; D. Conn. L. Civ. R. 72.2; Small v. Secretary of H.H.S., 892 F.2d 15 (2d Cir. 1989) (per curiam); F.D.I.C. v. Hillcrest Assoc., 66 F.3d 566, 569 (2d Cir. 1995). It is so ordered. Signed by Judge Sarah A. L. Merriam on 4/3/2019. (Katz, S.)
|
|
Filing 7
ORDER REFERRING CASE to Magistrate Judge Sarah A. L. Merriam for motion including #2 MOTION for Leave to Proceed in forma pauperis SO ORDERED by Judge Janet C. Hall on 4/1/2019.Motions referred to Sarah A. L. Merriam(Lewis, D)
|
|
Filing 6
Standing Order re: Discovery Signed by Judge Janet C. Hall on 3/28/2019.(Anastasio, F.)
|
|
Filing 5
ELECTRONIC FILING ORDER FOR COUNSEL - PLEASE ENSURE COMPLIANCE WITH COURTESY COPY REQUIREMENTS IN THIS ORDER Signed by Judge Janet C. Hall on 3/28/2019.(Anastasio, F.)
|
|
Filing 4
STANDING PROTECTIVE ORDER Signed by Judge Janet C. Hall on 3/28/2019.(Anastasio, F.)
|
|
Filing 3
Order on Pretrial Deadlines: Amended Pleadings due by 5/27/2019 Discovery due by 9/27/2019 Dispositive Motions due by 11/1/2019 Signed by Clerk on 3/28/2019.(Anastasio, F.)
|
| Filing 2 MOTION for Leave to Proceed in forma pauperis by Charles H. Marquette, Jr. (Anastasio, F.) |
| Filing 1 COMPLAINT against Internal Revenue Service, United States Treasury, filed by Charles H. Marquette, Jr. (Attachments: #1 Envelope)(Anastasio, F.) |
Access additional case information on PACER
Use the links below to access additional information about this case on the US Court's PACER system. A subscription to PACER is required.
Access this case on the Connecticut District Court's Electronic Court Filings (ECF) System
- Search for Party Aliases
- Associated Cases
- Attorneys
- Case File Location
- Case Summary
- Docket Report
- History/Documents
- Parties
- Related Transactions
- Check Status
Disclaimer: Justia Dockets & Filings provides public litigation records from the federal appellate and district courts. These filings and docket sheets should not be considered findings of fact or liability, nor do they necessarily reflect the view of Justia.
