Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_08-cv-00120/USCOURTS-caed-1_08-cv-00120-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

GEORGE A. PRATHAFTAKIS, )

)

)

)

Plaintiff, )

)

v. )

)

LINDA E. STIFF, et al., )

)

)

)

Defendants. )

 )

1:08cv0120 AWI DLB

ORDER DISMISSING ACTION WITHOUT

LEAVE TO AMEND

Plaintiff, appearing pro se, filed the instant action on January 24, 2008. On February 11,

2008, the Court dismissed the complaint with leave to amend. Plaintiff filed his amended

complaint on February 20, 2008. His amended complaint names Linda E. Stiff, Acting

Commissioner of the Internal Revenue Service (“IRS”) as Defendant. Plaintiff has not filed an

application to proceed in forma pauperis or paid the filing fee. 

DISCUSSION

A. Screening Standard

Pursuant to 28 U.S.C. § 1915(e)(2), the court must conduct an initial review of the

complaint for sufficiency to state a claim. The court must dismiss a complaint or portion thereof

if the court determines that the action is legally “frivolous or malicious,” fails to state a claim

upon which relief may be granted, or seeks monetary relief from a defendant who is immune

from such relief. 28 U.S.C. § 1915(e)(2). If the court determines that the complaint fails to state

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a claim, leave to amend may be granted to the extent that the deficiencies of the complaint can be

cured by amendment.

Fed. R. Civ. P. 8(a) provides:

A pleading which sets forth a claim for relief, whether an original claim, counterclaim, 

cross-claim, or third-party claim, shall contain (1) a short and plain statement of the

grounds upon which the court’s jurisdiction depends, unless the court already has

jurisdiction and the claim needs no new grounds of jurisdiction to support it, (2) a short

and plain statement of the claim showing that the pleader is entitled to relief, and (3) a

demand for judgment for the relief the pleader seeks. Relief in the alternative or of

several different types may be demanded.

A complaint must contain a short and plain statement as required by Fed. R. Civ. P.

8(a)(2). Although the Federal Rules adopt a flexible pleading policy, a complaint must give fair

notice and state the elements of the claim plainly and succinctly. Jones v. Community Redev.

Agency, 733 F.2d 646, 649 (9th Cir. 1984). Plaintiff must allege with at least some degree of

particularity overt acts which the defendants engaged in that support Plaintiff's claim. Id.

Although a complaint need not outline all elements of a claim, it must be possible to infer from

the allegations that all elements exist and that there is entitlement to relief under some viable

legal theory. Walker v. South Cent. Bell Telephone Co., 904 F.2d 275, 277 (5th Cir. 1990);

Lewis v. ACB Business Service, Inc., 135 F.3d 389, 405-06 (6th Cir. 1998).

In reviewing a complaint under this standard, the Court must accept as true the allegations

of the complaint in question, Hospital Bldg. Co. v. Trustees of Rex Hospital, 425 U.S. 738, 740

(1976), construe the pro se pleadings liberally in the light most favorable to the Plaintiff, Resnick

v. Hayes, 213 F.3d 443, 447 (9th Cir. 2000), and resolve all doubts in the Plaintiff’s favor,

Jenkins v. McKeithen, 395 U.S. 411, 421 (1969).

B. Analysis

While the exact nature of Plaintiff’s original complaint was not entirely clear, he makes it

unmistakably clear is his amended complaint that he wants this Court to change the venue of a

pending Tax Court action from San Francisco to Fresno. However, as the Court explained in the

January 29, 2008, Findings and Recommendation, and again in the February 11, 2008, Order

Adopting the Findings and Recommendation and Dismissing the Complaint with Leave to

Amend, the action cannot proceed to the extent that Plaintiff is challenging a tax assessment or

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proceedings in the Tax Court. Plaintiff’s belief that “Courts are Courts” and that this Court

therefore has the ability to change the venue of a Tax Court proceeding is incorrect. 

Moreover, although Plaintiff indicated in his February 6, 2008, objections, that he was

suing based upon torts and violations of his civil rights, he makes no supported allegations in his

amended complaint. Instead, Plaintiff references Tax Court bias and incorrect tax assessments as

he continues to ignore the Court’s prior explanations as to why these claims cannot proceed. 

Plaintiff mocks the Court’s February 11, 2008, order and states that the Court “must get off its

high horse and help grieved citizen file anything relevantly well founded in belief that pertains to

Plaintiffs cognoscenti role.” Amended Complaint, at 5. Contrary to Plaintiff’s belief, the Court

was simply trying to assist him in understanding the law and the role of this Court in relation to

his claims. 

Plaintiff has been given an opportunity to amend and had failed to correct the deficiencies

noted in the Court’s prior orders. Accordingly, Plaintiff’s complaint must be DISMISSED

WITHOUT LEAVE TO AMEND. This terminates this action in its entirety. 

IT IS SO ORDERED.

Dated: February 22, 2008 /s/ Anthony W. Ishii 

0m8i78 UNITED STATES DISTRICT JUDGE

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