Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_09-cv-01689/USCOURTS-caed-1_09-cv-01689-38/pdf.json

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

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES, 

Plaintiff,

v.

VINCENT STEVEN BOOTH; LOUISE Q. 

BOOTH; MICHAEL SCOTT IOANE; 

ACACIA CORPORATE 

MANAGEMENT, LLC; MARIPOSA 

HOLDINGS, INC.; and ALPHA 

ENTERPRISE, LLC,

Defendants.

Case No. 1:09-cv-01689-AWI-GSA

ORDER DIRECTING DEFENDANT TO 

COMPLETE HIS APPLICATION TO 

PROCEED IN FORMA PAUPERIS

(ECF No. 247)

On August 6, 2015, Defendant Michael Ioane (“Defendant”) filed a Notice of Appeal 

from a final judgment in this case. (ECF No. 246.) On that same date, Defendant filed an 

application to proceed in forma pauperis (“IFP”) in lieu of paying the filing fee to commence his 

appeal. (ECF No. 247.) 

A civil action, or appeal thereof, may proceed despite a failure to prepay the entire filing 

fee only if the party initiating the action/appeal is granted leave to proceed IFP pursuant to 28 

U.S.C. § 1915(a). See Rodriguez v. Cook, 169 F.3d 1176, 1177 (9th Cir. 1999). In applying to 

proceed IFP, a party must submit an affidavit that “state[s] the facts as to [the] affiant’s poverty 

Case 1:09-cv-01689-AWI-GSA Document 258 Filed 08/25/15 Page 1 of 3
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with some particularity, definiteness and certainty.” Jefferson v. United States, 277 F.2d 723, 725 

(9th Cir. 1960) (“The right to proceed in forma pauperis is not an unqualified one. It is a 

privilege, rather than a right”); United States v. Shadley, No. 2:09-MC-80 WBS GGH, 2010 WL 

2509910, at *1 (E.D. Cal. June 17, 2010) (denying request to proceed IFP where applicant “failed 

to adequately document her financial status”). Under 28 U.S.C. § 1915, as amended by the Prison 

Litigation Reform Act (“PLRA”), “a prisoner seeking leave to bring a civil action or appeal a 

judgment in a civil action without prepayment of fees or security . . . shall submit a certified copy 

of the trust fund account statement (or institutional equivalent) for . . . the six-month period 

immediately preceding the filing of the complaint or notice of appeal.” 28 U.S.C. § 1915(a)(2); 

Andrews v. King, 398 F.3d 1113, 1119 (9th Cir. 2005).

Defendant’s application to proceed IFP is incomplete. Despite the assertion in the 

application that “I have attached to this document a statement certified by the appropriate 

institutional officer showing all receipts, expenditures, and balances during the last six months for 

any institutional account in my name,” Defendant has attached no such document. Defendant has 

failed to submit a certified copy of his trust account statement as required by 28 U.S.C. § 

1915(a)(2). Accordingly, no later than September 15, 2015, Defendant must file a fully 

completed application with the required information or submit the required filing fee. Defendant

is advised that failure to comply with the Court’s order may result in the denial of his 

application.

IT IS SO ORDERED.

Dated: August 25, 2015 /s/ Gary S. Austin 

 UNITED STATES MAGISTRATE JUDGE

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