Martin v. Olson

Filing 23

ORDER denying Plaintiff's ECF Nos. 19 , 20 Motions to Amend. Signed by Judge Robert C. Jones on 2/14/2018. (Copies have been distributed pursuant to the NEF - KR)

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UNITED STATES DISTRICT COURT
DISTRICT OF NEVADA
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SCOTT R. MARTIN,
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Petitioner,
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vs.
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NINA E. OLSON,
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Respondent.
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3:17-cv-00474-RCJ-VPC
ORDER

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This is a pro se Petition for a writ of mandamus ordering Nina Olson, the National

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Taxpayer Advocate (“the Advocate”), to respond to various inquiries. Plaintiff Scott Martin

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demanded that the Advocate investigate certain “procedural irregularities” by employees of the

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Internal Revenue Service (“IRS”) and report her findings to him. Plaintiff disclaimed any desire

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for a taxpayer assistance order. The United States moved to dismiss for lack of subject matter

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jurisdiction, sovereign immunity, and failure to state a claim. The Court granted the motion for

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lack of subject matter jurisdiction. Plaintiff has filed two motions to amend, seeking to join the

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Commissioner of the IRS as a defendant. But Plaintiff may not amend a dismissed complaint,

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and to the extent Plaintiff asks the Court to reconsider dismissal, joining the Commissioner

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would not create subject matter jurisdiction, because, like the Advocate, the Commissioner has

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no nondiscretionary, ministerial duty to Plaintiff.

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CONCLUSION

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IT IS HEREBY ORDERED that the Motions to Amend (ECF Nos. 19, 20) are DENIED.

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IT IS SO ORDERED.

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Dated this 6th day of February, 2018.
February 14, 2018.

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_____________________________________
ROBERT C. JONES
United States District Judge

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