Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_15-cv-02135/USCOURTS-caed-2_15-cv-02135-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6702 IRS: Refund of Income Tax Penalty

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UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

PHAT M. KHONG,

Plaintiff,

v.

UNITED STATES,

1

Defendant.

No. 2:15-cv-2135 TLN AC (PS)

ORDER

Plaintiff, proceeding in this action in pro per, has requested leave to proceed in forma 

pauperis pursuant to 28 U.S.C. § 1915. This proceeding was referred to the undersigned by E.D. 

Cal. R. 302(c)(21), pursuant to 28 U.S.C. § 636(b)(1). Plaintiffs have submitted an affidavit 

making the showing required by 28 U.S.C. § 1915(a)(1). Accordingly, the request to proceed in 

forma pauperis will be granted. 

The determination that plaintiff may proceed in forma pauperis does not complete the 

required inquiry. Pursuant to 28 U.S.C. § 1915(e)(2) (screening of IFP complaints), the court is 

directed to dismiss the case at any time if it determines the allegation of poverty is untrue, or the 

action is frivolous or malicious, fails to state a claim on which relief may be granted, or seeks 

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 “United States” was substituted as defendant, in place of “Internal Revenue Service,” pursuant 

to 26 U.S.C. § 7422(f)(2). Accord, Reyes v. Dep't of Treasury, 2009 WL 981604, at *5 (E.D. 

Cal. 2009), as amended (Apr. 14, 2009), report and recommendation adopted, 2009 WL 1798150 

(E.D. Cal. 2009).

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monetary relief against an immune defendant.

For screening purposes, the complaint appears to state a cognizable claim for relief under 

26 U.S.C. § 7422 (civil actions for refund of tax paid). If the allegations of the complaint are 

proven, plaintiff has a reasonable opportunity to prevail on the merits of this action.

Good cause appearing, IT IS HEREBY ORDERED that:

1. Plaintiff's request for leave to proceed in forma pauperis (ECF No. 2), is GRANTED.

2. Under IRC 7422(f), this action may only be brought against the United States. 

Accordingly, pursuant to IRC 7422(f)(2), the United States is hereby SUBSTITUTED as 

defendant.

3. The Clerk of the Court is directed to serve the undersigned’s scheduling order in civil 

cases.

4. The Clerk of the Court is further directed to serve a copy of this order on the United 

States Marshal, 501 “I” Street, Sacramento, Ca., 95814, Tel. No. (916) 930-2030.

5. The Clerk of the Court is directed to issue forthwith, all process pursuant to Federal 

Rule of Civil Procedure 4, including a copy of this court’s scheduling order, without prepayment 

of costs.

6. Plaintiff is directed to supply the U.S. Marshal, within 15 days from the date this order 

is filed, all information needed by the Marshal to effect service of process, and shall file a 

statement with the court that said documents have been submitted to the United States Marshal. 

The court anticipates that, to effect service, the U.S. Marshal will require at least:

a. One completed summons;

b. One completed USM-285 form;

c. One copy of the endorsed filed complaint, with an extra copy for the U.S. 

Marshal; 

d. One copy of this court’s scheduling order; and

e. One copy of the instant order.

7. The United States Marshal is directed to serve all process (which here includes a copy 

of this court’s scheduling order and an appropriate form for consent to trial by a magistrate 

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judge), without prepayment of costs, not later than sixty days from the date of this order. Service 

of process shall be completed by delivering a copy of the summons and complaint to the United 

States Attorney for the Eastern District of California, and by sending a copy of the summons and 

complaint by registered or certified mail to the Attorney General of the United States at 

Washington, D.C. See Fed. R. Civ. P. 4(i)(1)(A).

8. In the event the U.S. Marshal is unable, for any reason whatsoever, to effectuate 

service on any defendant within 60 days from the date of this order, the Marshal is directed to 

report that fact, and the reasons for it, to the undersigned.

9. Failure to comply with this order may result in a recommendation that this action be 

dismissed.

DATED: October 27, 2015

Case 2:15-cv-02135-TLN-AC Document 3 Filed 10/28/15 Page 3 of 3