Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_04-cv-01427/USCOURTS-caed-2_04-cv-01427-0/pdf.json

Nature of Suit Code: 370
Nature of Suit: Other Fraud
Cause of Action: 28:1331 Fed. Question

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 The federal courts are courts of limited jurisdiction. In the absence of a federal statute

specifically granting subject matter jurisdiction, this court may not proceed on plaintiffs’ causes

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IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

JIM LABER, et al.,

Plaintiffs, No. CIV S-04-1427 FCD KJM PS

vs.

ROBERT COTTELL, et al.,

Defendants. ORDER

 /

A further status conference was held in this matter on May 25, 2005 before the

undersigned. Plaintiffs appeared in propria persona. No appearance was made for defendants. 

Upon consideration of the court file in this action, and good cause appearing therefor, THE

COURT ORDERS AS FOLLOWS:

1. Within thirty days from the date of this order, plaintiffs shall file with the court

a statement setting forth the basis of the court’s subject matter jurisdiction, with appropriate

citations to the statutory authority, including the Title and Section of the United States Code

conferring subject matter jurisdiction over the claims raised in the amended complaint. See Fed.

R. Civ. P. 8(a).1

Case 2:04-cv-01427-FCD-CKD Document 19 Filed 05/27/05 Page 1 of 2
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of action. Moreover, plaintiffs’ amended complaint cites to several sections of Title 26, which

pertain to tax enforcement. The United States Attorney, not private citizens, is charged with

enforcing the tax code. At heart, plaintiffs’ complaint appears to revolve around alleged

fraudulent business dealings on the part of defendants. As such, it appears plaintiffs’ complaint

is appropriately venued in state court, not the federal court.

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2. Within thirty days from the date of this order, plaintiffs shall serve summons in

compliance with Federal Rule of Civil Procedure 4. Failure to comply with this order shall result

in a recommendation this action be dismissed.

DATED: May 26, 2005.

______________________________________

UNITED STATES MAGISTRATE JUDGE

006

laber2.oas

Case 2:04-cv-01427-FCD-CKD Document 19 Filed 05/27/05 Page 2 of 2