Nagim et al v. Internal Revenue Service

Filing 11

ORDER of Dismissal. ORDERED that the Complaint and the action are dismissed without prejudice. FURTHER ORDERED that Defendants Motion to Dismiss 9 is denied as moot. FURTHER ORDERED that leave to proceed in forma pauperis on appeal is denied, by Judge Lewis T. Babcock on 4/3/12.(lygsl, )

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLORADO

Civil Action No. 11-cv-03405-BNB
RONALD J. NAGIM, and
JANET SARMIENTO,
Plaintiffs,
v.
INTERNAL REVENUE SERVICE,
Defendant.

ORDER OF DISMISSAL

On February 21, 2012, Magistrate Judge Boyd N. Boland instructed Plaintiffs to
show cause why the action should not be dismissed for failure to exhaust administrative
remedies in keeping with 26 U.S.C. § 7422(a) and for lack of subject matter jurisdiction.
Plaintiffs’ Response to Magistrate Judge Boland’s Order to Show Cause is, for
the most part, unintelligible and unresponsive. Plaintiffs also do not address their failure
to exhaust remedies under § 7422(a) and the lack of subject matter jurisdiction as the
Court had directed. The instant action, therefore, will be dismissed.
Finally, the Court certifies pursuant to 28 U.S.C. § 1915(a)(3) that any appeal
from this Order is not taken in good faith, and, therefore, in forma pauperis status is
denied for the purpose of appeal. See Coppedge v. United States, 369 U.S. 438
(1962). If Plaintiffs file a notice of appeal they must also pay the full $455 appellate
filing fee or file a motion to proceed in forma pauperis in the United States Court of
Appeals for the Tenth Circuit within thirty days in accordance with Fed. R. App. P. 24.

Accordingly, it is
ORDERED that the Complaint and the action are dismissed without prejudice for
failure to exhaust and for lack of subject matter jurisdiction. It is
FURTHER ORDERED that Defendant’s Motion to Dismiss, Doc. No. 9, is denied
as moot. It is
FURTHER ORDERED that leave to proceed in forma pauperis on appeal is
denied.
DATED at Denver, Colorado, this 3rd day of

April

, 2012.

BY THE COURT:

s/Lewis T. Babcock
LEWIS T. BABCOCK, Senior Judge
United States District Court

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