Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-01431/USCOURTS-caed-1_06-cv-01431-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF CASE NO. CV-F-06-1431-LJO-DLB

AMERICA, 

Plaintiff, ORDER DISMISSING CASE 

vs.

JAGTAR SINGH,

Defendant.

 /

The Court has received and reviewed the notice of voluntary dismissal filed by Plaintiff United

States of America on May 30, 2007 pursuant to Federal Rule of Civil Procedure 41(a). Rule 41 reads:

(a) Voluntary Dismissal: Effect Thereof. (1) ...[A]n action may be dismissed by the

plaintiff without order of the court (I) by filing a notice of dismissal at any time before

service by the adverse party of an answer or of a motion for summary judgment,

whichever first occurs...

The effect of filing the notice of dismissal is clear in the Ninth Circuit: 

[O]nce a notice of voluntary dismissal is filed, the district court in which the action is

pending loses jurisdiction and cannot exercise discretion with respect to the terms and

conditions of the dismissal.

Commercial Space Management Co. Inc. v. Boeing Co., Inc., 193 F.3d 1074, 1075 (9 Cir. 1999). th

Accordingly, this case is dismissed without prejudice. 

IT IS SO ORDERED.

Dated: May 31, 2007 /s/ Lawrence J. O'Neill 

Case 1:06-cv-01431-LJO -DLB Document 19 Filed 05/31/07 Page 1 of 2
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b9ed48 UNITED STATES DISTRICT JUDGE

Case 1:06-cv-01431-LJO -DLB Document 19 Filed 05/31/07 Page 2 of 2