PEOPLE OF CAL. EX REL. ERVIN v. District Director
Opinion
Opinion
Coyle, J.
ORDER SUBSTITUTING UNITED STATES AS PROPER PARTY RESPONDENT, GRANTING MOTION TO DISMISS, AND DIRECTING ENTRY OF JUDGMENT FOR RESPONDENTS
On September 10, 2001, the court heard the United States’ Motion to Dismiss. No appearance was made by or on behalf of petitioner, Robert S. Ervin.
On May 20, 2001, Robert S. Ervin filed a “Verified Petition for Writ of Mandamus or Writ of Certiorari, Prohibition or other Writ as the Court deems appropriate remedy [Code of Civil Procedure § 1085, 1086, 1102, 1103]” in the Stanislaus County Superior Court. Petitioner is described as “The people of California, ex rel Robert S. Ervin, Citizen in Party”. Respondents are “District Director, Modesto, California, Internal Revenue Service, in his individual capacity, and Does I-XX”. The Petition alleges in pertinent part:
The Petition prays for the following relief:
Although the Petition refers to attached exhibits, the only attachments are a memorandum of points and authorities and a declaration by Robert S. Ervin, wherein he avers in pertinent part:
On June 27, 2001, the United States removed the Petition to this court pursuant to 28 U.S.C. § 1442 .