Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_07-cv-00327/USCOURTS-caed-1_07-cv-00327-3/pdf.json

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

---

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

1

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

DAVID J. EDWARDS, )

)

)

)

Plaintiff, )

)

v. )

)

REVENUE OFFICER DENNIS R. )

COLLINS, )

)

)

)

Defendants. )

 )

1:07cv0327 AWI DLB

ORDER TO SHOW CAUSE WHY ACTION

SHOULD NOT BE DISMISSED

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.

Plaintiff, the sole general partner of Central Cinema, a limited partnership, 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 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)).

 

Case 1:07-cv-00327-AWI -DLB Document 20 Filed 02/28/07 Page 1 of 2
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

2

Plaintiff is therefore ORDERED TO SHOW CAUSE why this action should not be

dismissed if Plaintiff does not obtain an attorney to represent Central Cinema, LP, within thirty

(30) days of the date of service of this order.

IT IS SO ORDERED. 

Dated: February 28, 2007 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

Case 1:07-cv-00327-AWI -DLB Document 20 Filed 02/28/07 Page 2 of 2