Veal v. Internal Revenue Service

Filing 20

ORDER VACATING HEARING. Signed by Judge Beeler on 2/22/2012. (lblc1, COURT STAFF) (Filed on 2/22/2012)

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UNITED STATES DISTRICT COURT

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Northern District of California

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Oakland Division

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For the Northern District of California

UNITED STATES DISTRICT COURT

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PAUL EUGENE VEAL,

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Plaintiff,

No. C 11-04148 LB

ORDER VACATING HEARING

v.
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INTERNAL REVENUE SERVICE,
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Defendant.
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On November 14, 2011, the court granted Defendant United States of America’s1 motion to

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dismiss pro se Plaintiff Paul Eugene Veal’s complaint, which sought to enjoin the Internal Revenue

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Service from attempting to collect taxes from Plaintiff for the years 2006-08. Order Granting

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Motion to Dismiss, ECF No. 18 at 3-4. The court granted Plaintiff permission to file an amended

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complaint within fourteen days if he could allege specific facts that would cure the deficiencies

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described in the order. Id. No amended complaint has been filed. The court ordered Plaintiff to

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show cause why the case should not be dismissed for failure to prosecute or comply with the court’s

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order. Order to Show Cause, ECF No. ECF No. 19 at 1-2. Plaintiff did not respond. The court

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The government argues that Plaintiff improperly named the Internal Revenue Service as a
defendant and that the United States of America should be substituted. Motion, ECF No. 11 at 1 n.1.
The case law supports the government’s contention that the proper party in this litigation is the
United States. See Blackmare v. Guerre, 342 U.S. 512, 514-15 (1952).
ORDER VACATING HEARING
C 11-04148 LB

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therefore VACATES the case management conference set for February 23, 2012. An entry of

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judgment will follow.

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IT IS SO ORDERED.
Dated: February 22, 2012
_______________________________
LAUREL BEELER
United States Magistrate Judge

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For the Northern District of California

UNITED STATES DISTRICT COURT

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ORDER VACATING HEARING
C 11-04148 LB

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