Duggan v. United States of America et al
Filing
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ORDER Denying 51 Plaintiff's Motion to Reconsider Order Granting the United States of America's Suggestion of Subject Matter Jurisdiction With Respect to Counts 1 and 2 of the Complaint (cc: Philip A. Duggan via first class mail). Signed by Judge Salvador Mendoza, Jr. (PL, Case Administrator)
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FILED IN THE
U.S. DISTRICT COURT
EASTERN DISTRICT OF WASHINGTON
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Aug 10, 2017
SEAN F. MCAVOY, CLERK
UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF WASHINGTON
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PHILIP A. DUGGAN,
No. 2:16-CV-0034-SMJ
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Plaintiff,
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v.
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UNITED STATES OF AMERICA,
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Defendant.
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ORDER DENYING PLAINTIFF’S
MOTION TO RECONSIDER
ORDER GRANTING THE UNITED
STATES OF AMERICA’S
SUGGESTION OF SUBJECT
MATTER JURISDICTION WITH
RESPECT TO COUNTS 1 AND 2
OF THE COMPLAINT
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Before the Court, without oral argument, is Plaintiff Duggan’s Motion to
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Reconsider Order Granting the United States of America’s Suggestion of Lack of
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Subject Matter Jurisdiction with Respect to Counts 1 and 2 of the Complaint. ECF
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No. 51. Through this motion Plaintiff Duggan requests that the Court vacate its
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previous Order granting the United States’ motion, ECF No. 47, and deny it instead.
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ECF No. 51. The United States opposes Duggan’s motion. ECF No. 57. Having
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reviewed the pleadings and the file in this matter, the Court is fully informed and
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denies the instant motion.
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The Court’s Scheduling Order addressed the filing of motions to reconsider.
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ECF No. 39 at 10. That order directs the parties to follow the U.S. District Court for
ORDER - 1
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the Western District of Washington’s Local Rule 7(h). Id. The Scheduling Order
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also informs parties that motions to reconsider are disfavored and such motions
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exceeding five (5) pages will not be considered. Id. Local Rule 7(h) also informs
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parties that motions to reconsider are ordinarily denied “in the absence of a showing
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of manifest error in the prior ruling or a showing of new facts or legal authority
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which could not have been brought to [the Court’s] attention earlier with reasonable
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diligence.” Local Rule 7(h)(1) of the U.S. District Court for the Western District of
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Washington. Further, no responses, and by extension replies, are allowed on
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motions to reconsider absent a request from the parties to file such documents. Id.
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at 7(h)(3).
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Here, although Duggan’s motion is 11 pages long, the Court has reviewed it.
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The Court has also considered the United States’ response, ECF No. 57, and
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Duggan’s reply, ECF No. 66. Duggan cites Federal Rule of Civil Procedure 60 as
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the basis for his request. ECF No. 66 at 2. Duggan states that “he should have better
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pointed out the reasons why certain letters were requests for abatement and refund
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not just about tax liability” and that “[t]his could be considered mistake or excusable
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neglect.” ECF No. 66 at 2.
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The Court has reviewed Duggan’s filings regarding the instant motion and
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they can be fairly described as rearguing the same matters the Court considered in
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rendering its decision regarding counts one and two of the complaint. See ECF. Nos.
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47, 51 and 66. In making its previous ruling at issue here, ECF No. 47, the Court
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considered all of the parties’ filings and the entire file, as applicable to the United
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States’ motion regarding this Court’s subject matter jurisdiction with respect to
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counts one and two. Duggan offers no new information or legal bases for the Court
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to reassess and reverse its decision. That Duggan disagrees with the Court’s findings
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and ruling is not a sufficient basis for the Court to grant Duggan’s present request.
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Therefore, the Court denies the instant motion.
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Accordingly, IT IS HEREBY ORDERED:
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1.
Plaintiff’s Motion to Reconsider Order Granting the United States of
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America’s Suggestion of Lack of Subject Matter Jurisdiction with
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Respect to Counts 1 and 2 of the Complaint, ECF No. 51, is DENIED.
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IT IS SO ORDERED. The Clerk’s Office is directed to enter this Order and
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provide copies to all counsel.
DATED this 10th day of August 2017.
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__________________________
SALVADOR MENDOZA, JR.
United States District Judge
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ORDER - 3
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