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GARY ELMORE, Plaintiff, v. INTERNAL REVENUE SERVICE, et al., Defendants.

ORDER

LARRY HICKS, District Judge

Before the Court is a pro se case filed against the Internal Revenue Service ("IRS" or "Defendant"). The Plaintiff in this case is a disgruntled taxpayer who is disputing a penalty levied against him by the IRS. For the following reasons, the Court will dismiss this case, without prejudice, for want of prosecution.

On September 5, 2001, Plaintiff moved the Court to declare certain IRS determinations and policies invalid and to enjoin the IRS from further employment of such policies. Plaintiff took no further action and there is no indication in the record that the Plaintiff ever served the Defendant. Pursuant to Local Rule 41-1, Plaintiff was sent notice by the Clerk's Office on June 21, 2002, that this action had been pending for more than nine months without any proceedings. The Plaintift was further warned that if no action was taken in this case by July 2, 2002, the Clerk's Office would make application for dismissal for want of prosecution. plaintiff responded with a one sentence letter stating that he had not "been contacted by the IRS person who imposed the penalty on [him] without the authority to do so. Nor [had he] been apprised of a court date to dispute the matter." plaintiff took no further action. Indeed, this case is almost seventeen months old and it appears from the record that the plaintiff has not served the Defendant. Local Rule 41-1 provides that:

[a]ll civil actions that have been pending in this court for more than nine (9) months without any proceeding of record having been taken may, after notice, be dismissed for want of prosecution on motion of counsel or by the court.

Local Rule 41-1.

The Plaintiff has been given notice that the case would be dismissed it he did not move forward with it. He has not done so. As a result, the Plaintiff's complaint (Docket #1) is dismissed, without prejudice, for want of prosecution.

IT IS SO ORDERED.

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ELMORE v. INTERNAL REVENUE SERVICE, (D.Nev. 2003)
(Jan 27, 2003)