Marquette v. USA
Plaintiff: Charles H. Marquette, Jr.
Defendant: Internal Revenue Service, United States Treasury and USA
Case Number: 3:2019cv00467
Filed: March 28, 2019
Court: US District Court for the District of Connecticut
Presiding Judge: Janet C Hall
Referring Judge: Sarah A L Merriam
Nature of Suit: Taxes
Cause of Action: 28:1331
Jury Demanded By: None
Docket Report

This docket was last retrieved on July 8, 2019. A more recent docket listing may be available from PACER.

Date Filed Document Text
July 8, 2019 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)
June 18, 2019 USM 285 forms together with Summons and all instructions mailed to IFP plaintiff to complete and return to Clerk's office. (Pesta, J.)
June 18, 2019 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.)
June 18, 2019 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.)
April 23, 2019 Opinion or Order 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)
April 3, 2019 Opinion or Order 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.)
April 3, 2019 Opinion or Order 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.)
April 1, 2019 Opinion or Order 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)
March 28, 2019 Opinion or Order Filing 6 Standing Order re: Discovery Signed by Judge Janet C. Hall on 3/28/2019.(Anastasio, F.)
March 28, 2019 Opinion or Order 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.)
March 28, 2019 Opinion or Order Filing 4 STANDING PROTECTIVE ORDER Signed by Judge Janet C. Hall on 3/28/2019.(Anastasio, F.)
March 28, 2019 Opinion or Order 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.)
March 28, 2019 Filing 2 MOTION for Leave to Proceed in forma pauperis by Charles H. Marquette, Jr. (Anastasio, F.)
March 28, 2019 Filing 1 COMPLAINT against Internal Revenue Service, United States Treasury, filed by Charles H. Marquette, Jr. (Attachments: #1 Envelope)(Anastasio, F.)

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