Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_13-cv-00780/USCOURTS-caed-2_13-cv-00780-6/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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UNITED STATES DISTRICT COURT 

FOR THE EASTERN DISTRICT OF CALIFORNIA 

RAGHVENDRA SINGH, 

Plaintiff, 

v. 

UNITED STATES OF AMERICA, 

Defendant. 

No. 2:13-cv-780-TLN-EFB PS 

ORDER 

 On August 29, 2014, the government filed a motion to dismiss plaintiff’s first amended 

complaint for failure to state a claim pursuant to Federal Rule of Civil Procedure (“Rule”) 

12(b)(6) and for lack of jurisdiction pursuant to Rule 12(b)(1).1 ECF No. 44. That motion was 

before the court for hearing on October 1, 2014, and is currently under submission. 

 On September 18, 2014, plaintiff filed a second amended complaint. The complaint was 

not filed in compliance with Federal Rule of Civil Procedure 15(a). A plaintiff may amend the 

complaint once as a matter of course within 21 days of the service of a defendant’s answer or 

Rule 12(b).2

 Plaintiff has already amended his complaint as a matter of course, and he filed his 

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 This case, in which plaintiff is proceeding pro se, is before the undersigned pursuant to 

Eastern District of California Local Rule 302(c)(21). See 28 U.S.C. § 636(b)(1). 

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 Federal Rule of Civil Procedure 15(a)(1) provides that “[a] party may amend its 

pleading once as a matter of course within: (A) 21 days after serving it, or (B) if the pleading is 

one to which a responsive pleading is required, 21 days after service of a responsive pleading or 

Case 2:13-cv-00780-TLN-EFB Document 62 Filed 10/22/14 Page 1 of 2
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second amend complaint without either a stipulation or leave of the court. The court will address 

that proposed amended complaint in the findings and recommendation on the motion currently 

under submission. 

 Accordingly, it is hereby ordered that the October 29, 2014 hearing on defendant’s motion 

to dismiss is vacated. 

DATED: October 22, 2014. 

 

 

21 days after service of a motion under Rule 12(b), (e), or (f), whichever is earlier.” Rule 

15(a)(2) provides that “[i]n all other cases, a party may amend its pleading only with the opposing 

party’s written consent or the court’s leave.” 

Case 2:13-cv-00780-TLN-EFB Document 62 Filed 10/22/14 Page 2 of 2