Caraballo v. United States Of America
Plaintiff: Gabby Caraballo
Defendant: UNITED STATES OF AMERICA
Case Number: 1:2026cv22749
Filed: April 21, 2026
Court: U.S. District Court for the Southern District of Florida
Presiding Judge: Marty Fulgueira Elfenbein
Referring Judge: K Michael Moore
Nature of Suit: Taxes
Cause of Action: 26 U.S.C. ยง 7422 IRS: Refund Taxes
Jury Demanded By: Plaintiff
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Docket Report

This docket was last retrieved on May 28, 2026. A more recent docket listing may be available from PACER.

Date Filed Document Text
May 28, 2026 Filing 9 Summons Issued as to U.S. Attorney and U.S. Attorney General (ls)
May 27, 2026 Filing 8 NOTICE of Filing Proposed Summons(es) by Gabby Caraballo (Attachments: #1 Summon(s) to US Attorney General, #2 Summon(s) to US Attorney for SDFL) (Carnevale, Heather)
May 27, 2026 Opinion or Order Filing 7 PAPERLESS ORDER. THIS CAUSE is before the Court on Plaintiff's Application to Proceed In Forma Pauperis (the "Application"), ECF No. #3 . In the Application, Plaintiff explains that she qualifies for in forma pauperis ("IFP") status for the following reasons: she has no income, receives only $662.67 in supplemental security income each month, has $100 in her checking account, and does not have any assets See ECF No. #3 at 1-2. Under 28 U.S.C. 1915, the Court "may authorize the commencement, prosecution or defense of any suit, action or proceeding, civil or criminal, or appeal therein, without prepayment of fees or security therefor, by a person who submits an affidavit that includes a statement of all assets such" person "possesses that the person is unable to pay such fees or give security therefor." See 28 U.S.C. 1915(a)(1). "When considering a motion filed pursuant to 1915(a), the only determination to be made by the court is whether the statements in the affidavit satisfy the requirement of poverty." Martinez v. Kristi Kleaners, Inc., 364 F.3d 1305, 1307 (11th Cir. 2004) (alterations adopted, quotation marks and footnote omitted). "Where the IFP affidavit is sufficient on its face to demonstrate economic eligibility, the court should first docket the case and then proceed to the question of whether the asserted claim is frivolous." Id. (alterations adopted).After reviewing Plaintiff's IFP affidavit, ECF No. #3 , the Court concludes that it is sufficient on its face to demonstrate economic eligibility, so Plaintiff qualifies for indigent status in this civil action. See Martinez, 364 F.3d at 1307. Proceeding to the question of whether Plaintiff's asserted claims are frivolous, the Court concludes that they are not. A claim is frivolous if it "realistically has no better than a slight chance of success" or "lacks an arguable basis" in law or "in fact, for example, [by] asserting fantastic facts." Clark v. State of Ga. Pardons & Paroles Bd., 915 F.2d 636, 640 n.1 (11th Cir. 1990). Plaintiff's Complaint suffers from neither of these deficiencies. See generally ECF No. #1 . Instead, the Complaint adequately alleges plausible facts tending to establish each element of each of her claims for relief. See generally ECF No. #1 . For that reason, Plaintiff's Complaint is not obviously and facially frivolous, see 28 U.S.C. 1915(e)(2)(i), nor does it fail to state a claim on which relief may be granted," see id. 1915(e)(2)(ii). It also does not seek monetary relief against a defendant who is clearly immune from such relief as 26 U.S.C. 7422(f)(1) contains a sovereign immunity waiver. See id. 1915(e)(2)(iii). As a result, the Court finds that Plaintiff's Complaint is sufficient to survive the screening required by 28 U.S.C. 1915(e) and is not subject to dismissal at this stage.Accordingly, the Application, ECF No. #3 , is GRANTED. Plaintiff may proceed IFP in this action. Plaintiff shall provide the Clerk of Court with her proposed Summonses no later than June 8, 2026. Signed by Magistrate Judge Marty Fulgueira Elfenbein on 5/27/2026. (MFE)
April 27, 2026 Opinion or Order Filing 6 ORDER SETTING DISCOVERY PROCEDURES. Signed by Magistrate Judge Marty Fulgueira Elfenbein on 4/27/2026. See attached document for full details. (kpe)
April 22, 2026 Opinion or Order Filing 5 PAPERLESS ORDER REFERRING CASE. PURSUANT to 28 U.S.C. 636 and the Magistrate Rules of the Local Rules of the Southern District of Florida, the above-captioned cause is hereby referred to Magistrate Judge Marty Fulgueira Elfenbein to take all necessary and proper action as required by law regarding all pre-trial, non-dispositive matters and for a Report and Recommendation on any dispositive matters. Signed by Judge K. Michael Moore on 4/22/2026. (hyn)
April 22, 2026 Opinion or Order Filing 4 PAPERLESS PRETRIAL ORDER. This order has been entered upon the filing of the complaint. Plaintiff's counsel is hereby ORDERED to forward to all defendants, upon receipt of a responsive pleading, a copy of this Order. It is further ORDERED that S.D. Fla. L.R. 16.1 shall apply to this case and the parties shall hold a scheduling conference no later than twenty (20) days after the filing of the first responsive pleading by the last responding defendant, or within sixty (60) days after the filing of the complaint, whichever occurs first. However, if all defendants have not been served by the expiration of this deadline, Plaintiff shall move for an enlargement of time to hold the scheduling conference, not to exceed 90 days from the filing of the Complaint. Within ten (10) days of the scheduling conference, counsel shall file a joint scheduling report. Failure of counsel to file a joint scheduling report within the deadlines set forth above may result in dismissal, default, and the imposition of other sanctions including attorney's fees and costs. The parties should note that the time period for filing a joint scheduling report is not tolled by the filing of any other pleading, such as an amended complaint or Rule 12 motion. The scheduling conference may be held via telephone. At the conference, the parties shall comply with the following agenda that the Court adopts from S.D. Fla. L.R. 16.1: (1) Documents (S.D. Fla. L.R. 16.1.B.1 and 2) - The parties shall determine the procedure for exchanging a copy of, or a description by category and location of, all documents and other evidence that is reasonably available and that a party expects to offer or may offer if the need arises. Fed. R. Civ. P. 26(a)(1)(B). (a) Documents include computations of the nature and extent of any category of damages claimed by the disclosing party unless the computations are privileged or otherwise protected from disclosure. Fed. R. Civ. P. 26(a)(1)(C). (b) Documents include insurance agreements which may be at issue with the satisfaction of the judgment. Fed. R. Civ. P. 26(a)(1)(D). (2) List of Witnesses - The parties shall exchange the name, address and telephone number of each individual known to have knowledge of the facts supporting the material allegations of the pleading filed by the party. Fed. R. Civ. P. 26(a)(1)(A). The parties have a continuing obligation to disclose this information. (3) Discussions and Deadlines (S.D. Fla. L.R. 16.1.B.2) - The parties shall discuss the nature and basis of their claims and defenses and the possibilities for a prompt settlement or resolution of the case. Failure to comply with this Order or to exchange the information listed above may result in sanctions and/or the exclusion of documents or witnesses at the time of trial. S.D. Fla. L.R. 16.1.I. The parties are hereby on notice that this Court requires all filings to be formatted in 12 point Times New Roman font and double spaced, including any footnotes, with one inch margins on all sides. Failure to follow these formatting guidelines may result in the filing being stricken, any opposing filing being granted by default, and the imposition of other sanctions, including attorney's fees and costs. Multiple Plaintiffs or Defendants shall file joint motions with co-parties unless there are clear conflicts of position. If conflicts of position exist, parties shall explain the conflicts in their separate motions. Failure to comply with ANY of these procedures may result in the imposition of appropriate sanctions, including but not limited to, the striking of the motion or dismissal of this action. The parties shall seek extensions of time in a timely fashion. "A motion for extension of time is not self-executing.... Yet, by filing these motions on or near the last day, and then sitting idle pending the Court's disposition of the motion, parties essentially grant their own motion. The Court will not condone this." Compere v. Nusret Miami, LLC, 2020 WL 2844888, at *2 (S.D. Fla. May 7, 2020) (internal citations omitted). Pursuant to Administrative Order 2016-70 of the Southern District of Florida and consistent with the Court of Appeals for the Eleventh Circuit's Local Rules and Internal Operating Procedures, within three (3) days of the conclusion of a trial or other proceeding, parties must file via CM/ECF electronic versions of documentary exhibits admitted into evidence, including photographs of non-documentary physical exhibits. The Parties are directed to comply with each of the requirements set forth in Administrative Order 2016-70 unless directed otherwise by the Court.Telephonic appearances are not permitted for any purpose. Upon reaching a settlement in this matter the parties are instructed to notify the Court by telephone and to file a Notice of Settlement within twenty-four (24) hours. Signed by Judge K. Michael Moore on 4/22/2026. (hyn)
April 21, 2026 Filing 3 MOTION for Leave to Proceed in forma pauperis by Gabby Caraballo. Responses due by 5/5/2026. (scn)
April 21, 2026 Filing 2 Clerks Notice of Judge Assignment to Judge K. Michael Moore. Pursuant to 28 USC 636(c), the parties are hereby notified that the U.S. Magistrate Judge Marty Fulgueira Elfenbein is available to handle any or all proceedings in this case. If agreed, parties should complete and file the Consent form found on our website. It is not necessary to file a document indicating lack of consent. (scn)
April 21, 2026 Filing 1 COMPLAINT for Refund against UNITED STATES OF AMERICA. Filing fees $ 405.00. IFP Filed, filed by Gabby Caraballo. (Attachments: #1 Civil Cover Sheet, #2 Motion to Proceed IFP, #3 Exhibit Ex. A 2020 Return, #4 Exhibit Ex. B Account Transcript, #5 Exhibit Ex. C Bank Letter, #6 Exhibit Ex. D Form 3911, #7 Exhibit Ex. E Notice of Disallowance)(Carnevale, Heather)

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Plaintiff: Gabby Caraballo
Represented By: MaryAnn Youngblood David
Represented By: Jeffrey Martin Hearne
Represented By: Heather Bernardy Carnevale
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Defendant: UNITED STATES OF AMERICA
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