Manufacturers Representatives Incorporated v. Internal Revenue Service

Filing 5

ORDER that plaintiff MRI secure counsel to represent it within 21 days of this order and counsel must enter an appearance on behalf of plaintiff MRI within that time. Failure to comply will result in a report and recommendation dismissing this case. Signed by Magistrate Judge Stephanie K. Bowman on 10/4/12. (jl1)

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF OHIO
WESTERN DIVISION

MANUFACTURERS REPRESENTATIVES INC.,
Case No. 1:12-cv-749
Plaintiff,
Dlott, C.J.
Bowman, M.J.
vs.
INTERNAL REVENUE SERVICE,
Defendant.
ORDER
On September 28, 2012, Manufacturers Representatives Incorporated (“MRI”)
initiated this action by filing a complaint with jury demand against the Internal Revenue
Service. (Doc. 1). The complaint was signed by Henry Carota, the President of MRI.
Thus, it appears that Mr. Carota is attempting to bring this action on behalf of MRI rather
than himself as an individual.
It is well-settled that a corporation, partnership, or association cannot appear in
federal court except through an attorney. See Rowland v. California Men’s Colony, 506
U.S. 194, 202 (1993). See also Doherty v. American Motors Corp., 728 F.2d 334, 340
(6th Cir. 1984). There is no indication that Mr. Carota is an attorney licensed to practice
law.

Furthermore, it is insufficient that the person attempting to represent the

corporation is an officer of the corporation. Reich v. Pierce, 45 F.3d 431, 1194 WL
709292, at *4, n.1 (6th Cir. Dec. 20, 1994) (citing Ginger v. Cohen, 426 F.2d 1385, 1386
(6thCir. 1970)); accord Kinder Capital, Inc. v. Unity Community, 85 F.3d 629, 1996 WL
229819, at *1 (6th Cir. May 6, 1996). Thus, Mr. Carota cannot represent the corporation

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in this case.
Plaintiff MRI must secure counsel to represent it in this case within twenty-one
(21) days of the filing date of this Order, and counsel must enter an appearance on
behalf of Plaintiff MRI within that time. Failure to comply with the terms of this Order will
result in a Report and Recommendation to the District Judge that this case be
dismissed as a result of MRI’s failure to appear in this matter through counsel.

IT IS SO ORDERED.
s/Stephanie K. Bowman
Stephanie K. Bowman
United States Magistrate Judge

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