Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-01476/USCOURTS-caed-1_05-cv-01476-0/pdf.json

Nature of Suit Code: 890
Nature of Suit: Other Statutory Actions
Cause of Action: 26:7609 IRS: Petition to Quash IRS Summons

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

SERBAN’S BACKGROUND MUSIC, INC.,

)

)

)

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Plaintiff, )

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v. )

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FRED CHYNOWETH, et al., )

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)

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Defendants. )

 )

1:05cv1476 REC DLB

ORDER CONTINUING HEARING ON

DEFENDANTS’ MOTION TO DISMISS

PETITION TO QUASH IRS SUMMONSES

AND COUNTER PETITION FOR SUMMARY

ENFORCEMENT OF IRS SUMMONSES

On November 21, 2005, Brian M. Richards, president of plaintiff Serban’s Background

Music filed a petition to quash summonses issued by the Internal Revenue Service. On May 1,

2006, defendants the United States of America and Revenue Agent Fred Chynoweth filed a

motion to dismiss the petition and counter petition for summary enforcement of IRS summons. 

Defendants set the hearing on the motion to dismiss for June 2, 2006. On May 26, 2006, plaintiff

filed a request for continuance of the hearing to July 3, 2006. The request for continuance is also

signed by Mr. Richards, president of plaintiff. There is no indication that Mr. Richards is an

attorney.

A “corporation may appear in the federal courts only through licensed counsel.” Rowland

v. California Men’s Colony, 506 U.S. 194, 202, 113 S.Ct. 716, 721 (1993); United States v. High

Country Broadcasting Co., Inc., 3 F.3d 1244, 1245 (9 Cir. 1993); see Osborn v. President of th

Bank of United States, 9 Wheat. 738, 829, 6 L.Ed. 204 (1824); Turner v. American Bar Ass’n,

Case 1:05-cv-01476-OWW -DLB Document 4 Filed 06/02/06 Page 1 of 2
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407 F.Supp. 451, 476 (N.D. Tex. 1975) (citing the “long line of cases” from 1824 to the present

holding that a corporation may only be represented by licensed counsel). All artificial entities

must appear in federal court through counsel. Rowland, 506 U.S. at 202, 113 S.Ct. at 721. This

Court’s Local Rule 83-183(a) provides: “A corporation or other entity may appear only by an

attorney.” 

Plaintiff pursues neither this action nor its request for continuance through licensed

counsel. Accordingly, defendants’ motion to dismiss is continued to July 21, 2006 at 9:00 a.m.

in Courtroom 9. Prior to the hearing, plaintiff shall secure representation of licensed counsel to

appear for plaintiff in this action. Plaintiff’s failure to secure licensed counsel will result in a

recommendation that this action be dismissed. 

IT IS SO ORDERED. 

Dated: June 1, 2006 /s/ Dennis L. Beck 

3b142a UNITED STATES MAGISTRATE JUDGE

Case 1:05-cv-01476-OWW -DLB Document 4 Filed 06/02/06 Page 2 of 2