Phillips

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 6 DEMETRIUS PHILLIPS, Case No. 25-cv-07231-JD

Plaintiffs,

ORDER RE DISMISSAL

v.

FRANCHISE TAX BOARD, et al., Defendants.

12 Pro se plaintiff Demetrius Phillips has sued the California Franchise Tax Board (FTB) and several of its officials under 42 U.S.C. § 1983, and on several state law theories, in what appears to be a dispute over a motor vehicle fee or tax. Dkt. No. 1. Phillips also appears to allege that he is not subject to California law because he is a “non-legal entity” and does not have a “legal relationship” with the state. Id. at ECF p. 2-3. He was granted leave to proceed in forma pauperis (IFP). Dkt. No. 4. The Court denied a temporary restraining order request from Phillips. Dkt. No. 22. Defendants filed two virtually identical motions to dismiss. Dkt. Nos. 24, 25. The complaint is dismissed and the hearing set for November 13, 2025, is vacated. As a pro se plaintiff, Phillips gets a liberal construction of his complaint and the…