Martin v. Olson
Filing
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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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UNITED STATES DISTRICT COURT
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DISTRICT OF NEVADA
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______________________________________
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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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Plaintiff Scott Martin filed this pro se Petition for a writ of mandamus ordering Nina
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Olson, the National Taxpayer Advocate, to respond to various inquiries. He demanded that she
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investigate certain “procedural irregularities” by employees of the Internal Revenue Service
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(“IRS”) and report her findings to him. Plaintiff disclaimed any desire for a taxpayer assistance
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order. The United States moved to dismiss for lack of subject matter jurisdiction, sovereign
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immunity, and failure to state a claim. The Court granted the motion for lack of subject matter
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jurisdiction.
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Plaintiff appealed. He also filed two motions to amend in this Court, seeking to join the
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Commissioner of the IRS as a defendant. The Court denied the motions because Plaintiff could
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not amend adjudicated claims, and the Court would not reconsider dismissal, because Plaintiff
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had not sufficiently alleged mandamus jurisdiction over the Commissioner.
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Plaintiff has now filed a motion for a preliminary injunction asking the Court to order the
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IRS to cease publication of IRS Publication No. 1 (“Taxpayer Bill of Rights”) because it is
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“materially false, fictitious, [and] fraudulent.” Because no claims remain, however, Plaintiff
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necessarily cannot show a likelihood of success on the merits, even if the motion pertained to a
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claim he previously brought, which it does not.
CONCLUSION
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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.
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_____________________________________
ROBERT C. JONES
United States District Judge
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