United States of America v. Simones

Filing 16

MEMORANDUM OPINION AND ORDER OF DISMISSAL by District Judge Judith C. Herrera. (baw)

IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF NEW MEXICO
IN THE MATTER OF THE TAX
INDEBTEDNESS OF
JAMES M. SIMONES,
205 Holiday Circle
Moriarty, New Mexico 87035

No 17mc25 JCH

MEMORANDUM OPINION AND ORDER OF DISMISSAL
THIS MATTER comes before the Court on James M. Simones’ Application for
Reconsideration of Ex Parte Order for Entry on Premises to Effect Levy, and Application for
Injunctive Relief, Doc. 10, filed April 28, 2017, and on his Application for Reconsideration of
Ex Parte Order for Entry on Premises to Effect Levy, and Application for Injunctive Relief, Doc.
14, filed May 24, 2017.
On April 4, 2017, the Court entered its Ex Parte Order for Entry on Premises to Effect
Levy authorizing a Revenue Officer to enter certain premises for the purpose of seizing the
property of James M. Simones which is subject to levy by the United States in satisfaction of
unpaid federal taxes. See Doc. 3. Mr. Simones subsequently filed the two Applications for
Reconsideration now before the Court requesting the Court to: (i) reconsider its Ex Parte Order;
(ii) enjoin collection activities by Revenue Officers; (iii) order the United States not to sell or
dispossess any properties belonging to Mr. Simones until this matter has been settled; and (iv)
order the United States to return the seized property to Mr. Simones.
Mr. Simones also initiated a civil case in which he filed a complaint and a motion for
injunctive relief which seek the relief requested in the two Applications for Reconsideration now
before the Court. See Doc. 1, filed April 18, 2018, and Doc. 7, filed May 4, 2017, in Simones v.
Dominguez, No. 17cv495 WJ/SCY. The Court denied Mr. Simones motion for injunctive relief,
dismissed Mr. Simones’ complaint without prejudice, and granted Mr. Simones leave to file an

amended complaint. See Doc. 11, filed January 2, 2018, in Simones v. Dominguez, No. 17cv495
WJ/SCY. Instead of filing an amended complaint, Mr. Simones voluntarily dismissed the case.
See Doc. 12, filed January 17, 2018, in Simones v. Dominguez, No. 17cv495 WJ/SCY. The
Court will, therefore, deny the two Applications for Reconsideration as moot and dismiss this
case.
IT IS ORDERED that:
(i)

James M. Simones’ Application for Reconsideration of Ex Parte Order for Entry
on Premises to Effect Levy, and Application for Injunctive Relief, Doc. 10, filed
April 28, 2017, is DENIED; and,

(ii)

James M. Simones’ Application for Injunctive Relief, Doc. 10, filed April 28,
2017, and on his Application for Reconsideration of Ex Parte Order for Entry on
Premises to Effect Levy, and Application for Injunctive Relief, Doc. 14, filed
May 24, 2017, is DENIED; and

(iii)

This case is DISMISSED.

________________________________
UNITED STATES DISTRICT JUDGE

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