Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_07-cv-02187/USCOURTS-casd-3_07-cv-02187-1/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA

Plaintiff,

CASE NO. 07CV2187 IEG (NLS)

ORDER GRANTING PLAINTIFF’S

MOTION TO DISMISS THIRDPARTY COMPLAINT AGAINST

JOHN R. MONROE

[Doc. No. 21]

vs.

ROOSEVELT KYLE, individually or d/b/a

CENTURY ONE RESORTS, LTD or

CENTURY ONE ASSOCIATES; REBECCA

TYREE a/k/a/ RUBEE TYREE or RUBY

TYREE; COA FINANCIAL GROUP, LLC

d/b/a COA FINANCIAL NETWORK

TRUST c/o T&N FASHION; and EAGLE

FINANCIAL SERVICES, LLC

Defendants.

Presently before the Court is Plaintiff’s Motion to Dismiss Third-Party Complaint Against

John R. Monroe.

On November 15, 2007, the United States filed a complaint against Roosevelt Kyle seeking

to enjoin him from preparing tax returns for others. On December 21, 2007, Kyle filed an Answer

and Third Party Complaint against Department of Justice Trial Attorney Jon R. Monroe and Does

1 through 1000. Roosevelt asserts Mr. Monoroe is liable for failing to “settle the account and

close this instant case in a timely manner” and asks for “forfeiture of the public hazard bond of

John R. Monroe, IA #0008881.” (Counterclaims, at 7-8; Doc. 5.)

To the extent the court interprets Kyle’s allegations as implicating Mr. Monroe in wrongful

Case 3:07-cv-02187-IEG-NLS Document 41 Filed 06/30/08 Page 1 of 2
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activity, the Court finds Kyle fails to state a viable claim. The conduct about which he complains

was allegedly performed by Mr. Monroe within the scope of his official duties as an employee of

the United States. Suits against employees in their official capacities are actually suits against the

United States. Gilbert v. DaGrossa, 756 F.2d 1455, 1458-59 (9th Cir. 1985). Where the suit has

not been consented to by the United States, dismissal of the action is required. See id. Kyle’s

third party complaint is ordered DISMISSED.

IT IS SO ORDERED.

DATED: June 30, 2008

IRMA E. GONZALEZ, Chief Judge

United States District Court

Case 3:07-cv-02187-IEG-NLS Document 41 Filed 06/30/08 Page 2 of 2