United States of America v. Edwards, et al.

Filing 41

ORDER DIRECTING the Clerk to Terminate Defendant State of California, Franchise Tax Board, signed by Magistrate Judge Sheila K. Oberto on 8/15/2018. State of California Franchise Tax Board terminated. (Martin-Gill, S)

1
2
3
4
5
6
7
8
9

IN THE UNITED STATES DISTRICT COURT

10

FOR THE EASTERN DISTRICT OF CALIFORNIA
FRESNO DIVISION

11
12
13

UNITED STATES OF AMERICA,

14
15

Plaintiff, ORDER DIRECTING THE CLERK TO
TERMINATE DEFENDANT STATE OF
CALIFORNIA, FRANCHISE TAX
BOARD

v.

16
17
18

Case No. 1:17-CV-01105-AWI-SKO

DAVID J. EDWARDS, et al.,
(Doc. 40)
Defendants.

19
20

Plaintiff United States of America (“Plaintiff”) initiated this civil action by filing a

21

complaint in this Court on August 16, 2017. (Doc. 1 (the “Complaint”).) The Complaint seeks to

22

reduce certain federal tax assessments against Defendant David J. Edwards to judgment and to

23

foreclose related federal tax liens on real property located at 330-364 South Clovis Avenue, Fresno,

24

California and 451 Burl Avenue, Clovis, California (the “Subject Property”). (See id.) The

25

Complaint also named the State of California, Franchise Tax Board; Central Cinema, LP; and

26

Marcia Doerr (Trustee) as defendants in this action as parties with a potential claim or interest in

27

the Subject Property pursuant to 26 U.S.C. § 7403(b). (See id.)

28
1
Order (Case No. 1:17-CV-01105-AWI-SKO)

1

On April 4, 2018, Plaintiff filed a motion for default judgment against all defendants with

2

the exception of the State of California, Franchise Tax Board. (Doc. 22.) On May 4, 2018, the

3

undersigned entered findings and recommendations recommending the Court grant the motion for

4

default judgment and enter judgment in favor of Plaintiff and against Defendant David J. Edwards,

5

which the assigned district judge subsequently adopted. (Docs. 28 and 29.)

6

On August 14, 2018, Plaintiff filed a “Stipulation of Dismissal with Prejudice with Regard

7

to Defendant State of California, Franchise Tax Board” pursuant to Federal Rule of Civil Procedure

8

41(a)(1)(A). (Doc. 40.) In relevant part, Rule 41(a)(1)(A) provides as follows:

9

11

[A] plaintiff may dismiss an action without a court order by filing: (i) a notice of
dismissal before the opposing party serves either an answer or a motion for
summary judgment; or (ii) a stipulation of dismissal signed by all parties who have
appeared.

12

Fed. R. Civ. P. 41(a)(1)(A). “The plaintiff may dismiss some or all of the defendants, or some or

13

all of his claims, through a Rule 41(a)(1) notice,” and the dismissal “automatically terminates the

14

action as to the defendants who are the subjects of the notice.” Wilson v. City of San Jose, 111

15

F.3d 688, 692 (9th Cir. 1997).

10

16

Because Plaintiff filed a stipulation of dismissal with prejudice under Rule 41(a)(1)(A)(i),

17

this case has automatically terminated as to Defendant State of California, Franchise Tax Board.

18

Fed. R. Civ. P. 41(a)(1)(A). Accordingly, the Clerk of the Court is directed to TERMINATE

19

Defendant State of California, Franchise Tax Board.
This case shall remain OPEN pending resolution of Plaintiff’s case against the remaining

20
21

defendants against whom judgment has not yet been entered.

22
23
24

IT IS SO ORDERED.
Dated:

August 15, 2018

/s/

Sheila K. Oberto

UNITED STATES MAGISTRATE JUDGE

25
26
27
28
2

Order (Case No. 1:17-CV-01105-AWI-SKO)

.