Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-00327/USCOURTS-caed-1_07-cv-00327-0/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. )

 )

1:06mc0032 SMS

ORDER TO SHOW CAUSE WHY ACTION

SHOULD NOT BE DISMISSED FOR

FAILURE TO PROPERLY SERVE

DEFENDANTS

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

defective notice of lien on August 4, 2006. Plaintiff filed an amended application on August 28,

2006. Plaintiff names Internal Revenue Officer Dennis R. Collins as Defendant.

On September 14, 2006, Plaintiff filed a proof of service showing that he served

Defendant with the relevant papers on August 30, 2006.

Pursuant to F.R.Civ.P. 4( i )(1), the summons and complaint must also be served on the

Internal Revenue Service and the United States Attorney General and United States Attorney for

the Eastern District of California. “When an action is one against named individual defendants,

but the acts complained of consist of actions taken by defendants in their official capacity as

agents of the United States, the action is in fact one against the United States.” Atkinson v.

O’Neill, 867, F.2d 589, 590 (10th Cir. 1989). “[A] suit against IRS employees in their official

capacity is essentially a suit against the United States.” Gilbert v. DaGrossa, 756 F.2d 1455,

Case 1:07-cv-00327-AWI -DLB Document 9 Filed 10/23/06 Page 1 of 2
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1458 (9th Cir. 1985).

Accordingly, Plaintiff is ORDERED TO SHOW CAUSE, in writing, within fifteen (15)

days of the date of service of this order, why this action should not be dismissed for failure to

serve the proper parties. 

Failure to respond to this order will result in a recommendation that this action be

dismissed.

IT IS SO ORDERED. 

Dated: October 20, 2006 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

Case 1:07-cv-00327-AWI -DLB Document 9 Filed 10/23/06 Page 2 of 2