Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_16-cv-00829/USCOURTS-caed-1_16-cv-00829-0/pdf.json

Nature of Suit Code: 440
Nature of Suit: Other Civil Rights
Cause of Action: 42:1983 Civil Rights Act

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

FRANK SILVA,

Plaintiff,

v.

MARIE B. KELLY,et al.,

Defendants.

Case No. 1:16-cv-00829-AWI-SAB

ORDER DISMISSING COMPLAINT WITH 

LEAVE TO AMEND 

(ECF No. 1)

FOURTEEN-DAY DEADLINE

Plaintiff Frank Silva, proceeding pro se, filed the complaint in this action on June 15, 

2016. (ECF No. 1.) 

I.

SCREENING REQUIREMENT

Pursuant to 28 U.S.C. § 1915(e)(2), the Court must dismiss a case if at any time the Court 

determines that the complaint fails to state a claim upon which relief may be granted. In 

determining whether a complaint fails to state a claim, the Court uses the same pleading standard 

used under Federal Rule of Civil Procedure 8(a). A complaint must contain “a short and plain 

statement of the claim showing that the pleader is entitled to relief. . . .” Fed. R. Civ. P. 8(a)(2). 

Detailed factual allegations are not required, but “[t]hreadbare recitals of the elements of a cause 

of action, supported by mere conclusory statements, do not suffice.” Ashcroft v. Iqbal, 556 U.S. 

662, 678 (2009) (citing Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 555 (2007)). 

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“[A] complaint must contain sufficient factual matter, accepted as true, to „state a claim 

to relief that is plausible on its face.‟” Iqbal, 556 U.S. at 678 (quoting Twombly, 550 U.S. at 

570). “[A] complaint [that] pleads facts that are „merely consistent with‟ a defendant‟s liability . 

. . „stops short of the line between possibility and plausibility of entitlement to relief.‟” Iqbal, 

556 U.S. at 678 (quoting Twombly, 550 U.S. at 557). Further, although a court must accept as 

true all factual allegations contained in a complaint, a court need not accept a plaintiff‟s legal 

conclusions as true. Iqbal, 556 U.S. at 678. 

II.

DISCUSSION

Federal courts are courts of limited jurisdiction and their power to adjudicate is limited to 

that granted by Congress. U.S. v. Sumner, 226 F.3d 1005, 1009 (9th Cir. 2000). Pursuant to 28 

U.S. C. § 1331, federal courts have original over “all civil actions arising under the Constitution, 

laws, or treaties of the United States. “A case „arises under‟ federal law either where federal law 

creates the cause of action or where the vindication of a right under state law necessarily turns on 

some construction of federal law.” Republican Party of Guam v. Gutierrez, 277 F.3d 1086, 1088 

(9th Cir. 2002) (internal punctuation omitted) (quoting Franchise Tax Bd. v. Construction 

Laborers Vacation Trust, 463 U.S. 1, 8–9 (1983) (citations omitted)). “[T]he presence or 

absence of federal-question jurisdiction is governed by the „well-pleaded complaint rule,‟ which 

provides that federal jurisdiction exists only when a federal question is presented on the face of 

the plaintiff‟s properly pleaded complaint.” Republican Party of Guam, 277 F.3d at 1089 

(citations omitted). Plaintiff brings this action alleging federal question jurisdiction. 

Plaintiff‟s allegations in this action resolve around the filing of his tax returns. Plaintiff 

states that he hired Robert Puffer to file his 2012 tax return. When following up over a period of 

months, Mr. Puffer told Plaintiff he needed to provide bank statements. Mr. Puffer eventually

said he was too busy to complete the tax return, so Plaintiff took his taxes to Gilbertos Tax to 

have his tax returns completed. Gilbertos told him they needed more bank statements which he 

provided to them. Gilbertos only completed his 2012 and 2013 taxes and requested more bank 

statements. Gilbertos completed his 2014 taxes and found that he owed $24,600.00. Plaintiff 

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questioned the amount owed so took his taxes to Garcia‟s Bookkeeping for an amended 2014 

return and to complete his 2015 taxes. In his request for damages, Plaintiff states he asked Marie 

Kelly for a copy of his 2012 tax return and she told him she would give him a copy if he 

dismissed his small claims action. It is unclear from the complaint what Plaintiff‟s claims are in 

this action.

Plaintiff‟s allegations in this action do not provide a cause of action based upon federal 

law. Plaintiff is advised that the fact that his injury might involve his federal tax liability does 

not establish jurisdiction to adjudicate claims against his tax preparers. For this action to arise 

under federal law, Plaintiff must establish that “federal law creates the cause of action” or his 

“asserted right to relief depends on the resolution of a substantial question of federal law.” K2 

America Corp. v. Roland Oil & Gas, LLC, 653 F.3d 1024, 1029 (9th Cir. 2011). 

Under Rule 15(a) of the Federal Rules of Civil Procedure, a party may amend the party‟s 

pleading once as a matter of course at any time before a responsive pleading is served. 

Otherwise, a party may amend only by leave of the court or by written consent of the adverse 

party, and leave shall be freely given when justice so requires. Fed. R. Civ. P. 15(a). Rule 15(a) 

is very liberal and leave to amend „shall be freely given when justice so requires.‟” Amerisource 

Bergen Corp. v. Dialysis West, Inc., 465 F.3d 946, 951 (9th Cir. 2006) (quoting Fed. R. Civ. P. 

15(a)). 

Plaintiff shall be granted an opportunity to amend his complaint to cure the deficiencies 

identified in this order. Plaintiff is advised that in his amended complaint he must identify the 

basis for federal jurisdiction in this action, set forth sufficient facts for the court to infer that his 

federal rights were violated, and must state the relief requested.

III.

CONCLUSION AND ORDER

Based on the foregoing, IT IS HEREBY ORDERED that:

1. Plaintiff‟s complaint, filed June 15, 2016, is dismissed with leave to amend;

2. Within fourteen (14) days from the date of service of this order, Plaintiff shall file 

an amended complaint;

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3. The Clerk of the Court is directed to issue civil new case documents in this action; 

and

4. Failure to file an amended complaint in compliance with this order will result in 

this action being dismissed for lack of jurisdiction.

IT IS SO ORDERED.

Dated: June 16, 2016 

UNITED STATES MAGISTRATE JUDGE

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