Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_16-cv-01159/USCOURTS-casd-3_16-cv-01159-0/pdf.json

Nature of Suit Code: 871
Nature of Suit: IRS 3rd Party Suits 26 USC 7609 (U.S. plaintiff)
Cause of Action: 26:7609 IRS: Petition to Quash IRS Summons

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16cv1159 BTM(DHB)

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

McDINIS RESTAURANT CORP.,

Petitioner,

v.

INTERNAL REVENUE SERVICE; 

THE UNITED STATES OF 

AMERICA,

Respondents.

Case No.: 16cv1159 BTM(DHB)

ORDER DENYING MOTION TO 

PROCEED IN FORMA 

PAUPERIS

On May 13, 2016, Petitioner McDinis Restaurant Corp. filed a motion to 

proceed in forma pauperis under 28 U.S.C. § 1915. However, only natural persons 

may proceed in forma pauperis. Rowland v. Calif. Men’s Colony, 506 U.S. 194, 

196 (1993). Furthermore, corporations can be represented only by a licensed 

attorney. In re Bigelow, 179 F.3d 1164, 1165 (9th Cir. 1999). Civil Local Rule 

83.3.j. specifically provides:

Only natural persons representing their individual interests in propria 

persona may appear in court without representation by an attorney 

permitted to practice pursuant to Civil Local Rule 83.3. All other 

parties, including corporations, partnerships and other legal entities, 

may appear in court only through an attorney permitted to practice 

pursuant to Civil Local Rule 83.3.

Case 3:16-cv-01159-BTM-DHB Document 3 Filed 05/18/16 Page 1 of 2
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16cv1159 BTM(DHB)

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It does not appear that Petitioner is represented by a licensed attorney. 

Therefore, the Court DENIES Petitioner’s motion to proceed in forma 

pauperis. In addition, the Court will dismiss this case unless Petitioner satisfies 

the following conditions by June 3, 2016: (1) an attorney permitted to practice 

pursuant to Civil Local Rule 83.3 must enter an appearance for Petitioner; and (2) 

Petitioner must pay the filing fee.

IT IS SO ORDERED.

Dated: May 18, 2016

Case 3:16-cv-01159-BTM-DHB Document 3 Filed 05/18/16 Page 2 of 2