Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-00327/USCOURTS-caed-1_07-cv-00327-5/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6502 IRS:Enforcement of tax liens

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

DAVID J. EDWARDS, )

)

)

)

Plaintiff, )

)

v. )

)

REVENUE OFFICER DENNIS R. )

COLLINS, )

)

)

)

Defendants. )

 )

1:07cv0327 AWI DLB

FINDINGS AND RECOMMENDATION

REGARDING DISMISSAL OF ACTION

Plaintiff David J. Edwards, proceeding pro se, filed an ex parte application to quash

defective notices of tax lien on August 4, 2006. Plaintiff filed an amended application on August

28, 2006. The United States of America, the real party in interest, filed a motion to dismiss the

application on December 21, 2006. The motion is pending before the Court.

On March 1, 2007, the Court issued an order to show cause why the action should not be

dismissed if Plaintiff failed to obtain an attorney with thirty (30) days of the date of service of the

order. Plaintiff did not respond to the order to show cause.

Accordingly, the Court recommends that this action be dismissed because Plaintiff cannot

represent Central Cinema, a limited partnership, in pro se. As explained in the order to show

cause, Plaintiff is the sole general partner of Central Cinema, a limited partnership, and is

attempting to appear pro se to quash a notice lien filed against property owned by the partnership. 

However, a general partner cannot represent the partnership in pro se. D-Beam Ltd. Partnership

Case 1:07-cv-00327-AWI -DLB Document 22 Filed 04/23/07 Page 1 of 2
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v. Roller Derby Skates, Inc., 366 F.3d 972, 973-974 (9th Cir. 2004) (“It is a longstanding rule

that ‘[c]orporations and other unincorporated associations must appear in court through an

attorney.’”) (citing In re America West Airlines, 40 F.3d 1058 (9th Cir. 1994)(nonattorney

members of partnership cannot appear in court on behalf of partnership)).

RECOMMENDATION

Accordingly, because Plaintiff cannot appear pro se for Central Cinema and failed to

remedy the representation, the Court HEREBY RECOMMENDS that this action be dismissed. 

These findings and recommendations are submitted to the Honorable Anthony W. Ishii,

United States District Court judge, pursuant to the provisions of Title 28 U.S.C. § 636(b)(l). 

Within thirty (30) days after being served with these findings and recommendations, Plaintiff

may file written objections with the court. Such a document should be captioned "Objections to

Magistrate Judge's Findings and Recommendations." Plaintiff is 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).

IT IS SO ORDERED. 

Dated: April 19, 2007 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

Case 1:07-cv-00327-AWI -DLB Document 22 Filed 04/23/07 Page 2 of 2