Murphy Esq. Sr. v. U.S. Internal Revenue Service Taxpayer Advocate

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

SHANNON O. MURPHY ESQ. SR. dba Case No. 1:21-cv-01238-DAD-SKO

SHEETMETAL & ASSOCIATES,

14 Plaintiff, ORDER TRANSFERRING CASE 15 v.

U.S. INTERNAL REVENUE SERVICE

TAXPAYER ADVOCATE, Defendant. _____________________________________/ 20 On August 16, 2021, Plaintiff Shannon O. Murphy Esq. Sr. dba Sheetmetal & Associates (“Plaintiff”), proceeding pro se, filed a “Complaint and Demand for Jury Trial” (the “Complaint”) against Defendant U.S. Internal Revenue Service Taxpayer Advocate (“IRS” or “Defendant”). (Doc. 1.) Plaintiff’s Complaint does not contain any allegations against Defendant. (See id.) Rather, the Complaint states that “Plaintiff wishes . . . to add facts concerns [sic] the already filed 26 27 28 complaint” and directs the Court to the complaint filed in case number “3:19–cv–0076–SK,” a case in which the Honorable Sallie Kim is the assigned magistrate judge. (Id.) The defendant in this action, the IRS, is a federal agency. The federal venue statute provides that “[a] civil action in which a…