Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_06-cv-00183/USCOURTS-caed-2_06-cv-00183-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7403 Suit to Enforce Federal Tax Lien

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff, CIV S-06-0183 GEB KJM

vs.

DAVID LAUGENOUR, et al.,

Defendants. FINDINGS & RECOMMENDATIONS

 /

Presently calendared for hearing on April 5, 2006 is plaintiff’s motion to strike the

answer filed by defendant Kelly Laugenour on behalf of Kellee Trust. As provided by Local

Rule 78-230(h), the court has determined that the matter will be submitted on the papers without

oral argument. Upon review of the motion and the file in this action, and good cause appearing

therefor, THE COURT FINDS AS FOLLOWS: 

Defendant Kelly Laugenour filed an answer pro se on February 16, 2006 as trustee

of Kellee Trust. Unincorporated associations, including trusts, must appear in court through a

licensed attorney. See Rowland v. California Men's Colony, 506 U.S. 194, 202, 113 S.Ct. 716,

721(1993); C.E. Pope Equity Trust v. United States, 818 F.2d 696, 697 (9th Cir. 1987); see also

Church of the New Testament v. United States, 783 F.2d 771, 773-74 (9th Cir. 1986). Likewise,

a trustee may not appear pro se as a trust’s legal representative. C.E. Pope, 818 F.2d at 697-98

Case 2:06-cv-00183-GEB -KJM Document 29 Filed 04/04/06 Page 1 of 2
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(dismissing complaint signed only by nonlawyer trustee). Because defendant Kelly Laugenour is

named only in her representative capacity of the trust in this action, and not in her personal

capacity, the answer should be stricken.

Accordingly, IT IS HEREBY RECOMMENDED that:

1. Plaintiff’s motion to strike be granted;

2. The answer filed February 16, 2006 by defendant Kelly Laugenour be stricken;

3. Default be entered against Kellee Trust.

These findings and recommendations are submitted to the United States District

Judge assigned to the case pursuant to the provisions of 28 U.S.C. § 636(b)(l). Within ten days

after being served with these findings and recommendations, any party may file written

objections with the court and serve a copy on all parties. Such a document should be captioned

“Objections to Findings and Recommendations.” Any reply to the objections shall be served and

filed within ten days after service of the objections. The parties are advised that failure to file

objections within the specified time may waive the right to appeal the District Court's order. 

Martinez v. Ylst, 951 F.2d 1153 (9th Cir. 1991).

DATED: April 3, 2006.

______________________________________

UNITED STATES MAGISTRATE JUDGE

006

usa-laugenour.tru

Case 2:06-cv-00183-GEB -KJM Document 29 Filed 04/04/06 Page 2 of 2