Martin v. Olson

Filing 27

ORDER that the Motion for a Preliminary Injunction (ECF No. 26 ) is DENIED. Signed by Judge Robert C. Jones on 5/22/2018. (Copies have been distributed pursuant to the NEF - LH)

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1 2 3 UNITED STATES DISTRICT COURT 4 DISTRICT OF NEVADA 5 6 7 8 9 10 11 ______________________________________ ) ) SCOTT R. MARTIN, ) ) Petitioner, ) ) vs. ) ) NINA E. OLSON, ) ) Respondent. ) ) 3:17-cv-00474-RCJ-VPC ORDER 12 13 Plaintiff Scott Martin filed this pro se Petition for a writ of mandamus ordering Nina 14 Olson, the National Taxpayer Advocate, to respond to various inquiries. He demanded that she 15 investigate certain “procedural irregularities” by employees of the Internal Revenue Service 16 (“IRS”) and report her findings to him. Plaintiff disclaimed any desire for a taxpayer assistance 17 order. The United States moved to dismiss for lack of subject matter jurisdiction, sovereign 18 immunity, and failure to state a claim. The Court granted the motion for lack of subject matter 19 jurisdiction. 20 Plaintiff appealed. He also filed two motions to amend in this Court, seeking to join the 21 Commissioner of the IRS as a defendant. The Court denied the motions because Plaintiff could 22 not amend adjudicated claims, and the Court would not reconsider dismissal, because Plaintiff 23 had not sufficiently alleged mandamus jurisdiction over the Commissioner. 24 1 of 2 1 Plaintiff has now filed a motion for a preliminary injunction asking the Court to order the 2 IRS to cease publication of IRS Publication No. 1 (“Taxpayer Bill of Rights”) because it is 3 “materially false, fictitious, [and] fraudulent.” Because no claims remain, however, Plaintiff 4 necessarily cannot show a likelihood of success on the merits, even if the motion pertained to a 5 claim he previously brought, which it does not. CONCLUSION 6 7 8 9 10 IT IS HEREBY ORDERED that the Motion for a Preliminary Injunction (ECF No. 26) is DENIED. IT IS SO ORDERED. Dated this 8th day22, 2018. May of March, 2018. 11 12 _____________________________________ ROBERT C. JONES United States District Judge 13 14 15 16 17 18 19 20 21 22 23 24 2 of 2

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