(PS) Yahne v. USA IRS ( 2024 )

1 2 3 4 5 6 7 UNITED STATES DISTRICT COURT 8 FOR THE EASTERN DISTRICT OF CALIFORNIA 9 10 SCOTT G. YAHNE, No. 2:24-cv-2813 DJC AC PS 11 Plaintiff, 12 v. FINDINGS AND RECOMMENDATIONS 13 UNITED STATES OF AMERCIA; DEPARTMENT OF TREASURY 14 INTERNAL REVENUE SERVICE; DEPUTY ASSISTANT ATTORNEY 15 GENERAL D/B/A DAVAD A. HUBERT; and CALIFORNIA FRANCHISE TAX 16 BOARD, 17 Defendants. 18 19 On October 15, 2025, plaintiff filed this action in pro se and paid the filing fee. ECF No. 20 1. The case was accordingly referred to the undersigned pursuant to Local Rule 302(c)(21). The 21 undersigned has reviewed the complaint and, believing that this court lacks subject matter 22 jurisdiction to hear plaintiff’s case, issued an Order to Show Cause requiring that plaintiff respond 23 and demonstrate that federal jurisdiction exists. ECF No. 5. Plaintiff was cautioned that failure 24 to respond would result in a recommendation that this case be dismissed. Id. at 4. Plaintiff did 25 not respond, and the undersigned therefore finds that this case should be dismissed for lack of 26 jurisdiction and for failure to prosecute. 27 Accordingly, it is RECOMMENDED that this case be dismissed for lack of subject matter 28 jurisdiction (see ECF No. 5) and for failure to prosecute, and that this case be closed. ] These findings and recommendations are submitted to the United States District Judge 2 || assigned to the case, pursuant to the provisions of 28 U.S.C. § 636(b)(1). Within twenty-one days 3 || after being served with these findings and recommendations, any party may file written 4 | objections with the court and serve a copy on all parties. Id.; see also Local Rule 304(b). Such a 5 || document should be captioned “Objections to Magistrate Judge’s Findings and 6 || Recommendations.” Failure to file objections within the specified time may waive the right to 7 || appeal the District Court’s order. Turner v. Duncan, 158 F.3d 449, 455 (9th Cir. 1998); Martinez 8 | v. Yist, 951 F.2d 1153, 1156-57 (9th Cir. 1991). 9 | DATED: November 12, 2024 10 Chthion— Chore ALLISON CLAIRE 11 UNITED STATES MAGISTRATE JUDGE 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28