(PS) McCaster v. Franchise Tax Board

CourtDistrict Court, E.D. California
DecidedJune 4, 2025
Docket2:24-cv-03161
StatusUnknown

This text of (PS) McCaster v. Franchise Tax Board ((PS) McCaster v. Franchise Tax Board) is published on Counsel Stack Legal Research, covering District Court, E.D. California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
(PS) McCaster v. Franchise Tax Board, (E.D. Cal. 2025).

Opinion

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 MATHEW-ALLEN McCASTER, No. 2:24-cv-03161-TLN-SCR 12 Plaintiff, 13 v. ORDER AND FINDINGS AND RECOMMENDATIONS 14 FRANCHISE TAX BOARD, et al., 15 Defendants. 16 17 Plaintiff is proceeding pro se in this action. This matter was accordingly referred to the 18 undersigned pursuant to Local Rule 302(c)(21). Plaintiff has filed a motion for leave to proceed 19 in forma pauperis (“IFP”) (ECF No. 2), which is incomplete. Plaintiff has also filed a complaint, 20 motion for preliminary injunction (ECF No. 3), a combined First Amended Complaint (“FAC”) 21 and motion for preliminary injunction (ECF No. 4), and a motion for summary judgment (ECF 22 No. 5). The Court directs Plaintiff to supplement his motion for IFP, and recommends the other 23 motions be denied and Plaintiff be allowed leave to file a Second Amended Complaint. 24 I. SCREENING 25 A. Legal Standard 26 The federal IFP statute requires federal courts to dismiss a case if the action is legally 27 “frivolous or malicious,” fails to state a claim upon which relief may be granted, or seeks 28 monetary relief from a defendant who is immune from such relief. 28 U.S.C. § 1915(e)(2). In 1 reviewing the complaint, the Court is guided by the requirements of the Federal Rules of Civil 2 Procedure. The Federal Rules of Civil Procedure are available online at www.uscourts.gov/rules- 3 policies/current-rules-practice-procedure/federal-rules-civil-procedure. 4 Under the Federal Rules of Civil Procedure, the complaint must contain (1) a “short and 5 plain statement” of the basis for federal jurisdiction (that is, the reason the case is filed in this 6 court, rather than in a state court), (2) a short and plain statement showing that plaintiff is entitled 7 to relief (that is, who harmed the plaintiff, and in what way), and (3) a demand for the relief 8 sought. Fed. R. Civ. P. 8(a). Plaintiff’s claims must be set forth simply, concisely and directly. 9 Fed. R. Civ. P. 8(d)(1). Forms are available to help pro se plaintiffs organize their complaint in 10 the proper way. They are available at the Clerk’s Office, 501 I Street, 4th Floor (Rm. 4-200), 11 Sacramento, CA 95814, or online at www.uscourts.gov/forms/pro-se-forms. 12 A claim is legally frivolous when it lacks an arguable basis either in law or in fact. 13 Neitzke v. Williams, 490 U.S. 319, 325 (1989). In reviewing a complaint under this standard, the 14 court will (1) accept as true all of the factual allegations contained in the complaint, unless they 15 are clearly baseless or fanciful, (2) construe those allegations in the light most favorable to the 16 plaintiff, and (3) resolve all doubts in the plaintiff’s favor. See Neitzke, 490 U.S. at 327; Von 17 Saher v. Norton Simon Museum of Art at Pasadena, 592 F.3d 954, 960 (9th Cir. 2010), cert. 18 denied, 564 U.S. 1037 (2011). 19 The court applies the same rules of construction in determining whether the complaint 20 states a claim on which relief can be granted. Erickson v. Pardus, 551 U.S. 89, 94 (2007) (court 21 must accept the allegations as true); Scheuer v. Rhodes, 416 U.S. 232, 236 (1974) (court must 22 construe the complaint in the light most favorable to the plaintiff). Pro se pleadings are held to a 23 less stringent standard than those drafted by lawyers. Haines v. Kerner, 404 U.S. 519, 520 24 (1972). However, the court need not accept as true conclusory allegations, unreasonable 25 inferences, or unwarranted deductions of fact. Western Mining Council v. Watt, 643 F.2d 618, 26 624 (9th Cir. 1981). A formulaic recitation of the elements of a cause of action does not suffice 27 to state a claim. Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 555-57 (2007); Ashcroft v. Iqbal, 28 556 U.S. 662, 678 (2009). 1 To state a claim on which relief may be granted, the plaintiff must allege enough facts “to 2 state a claim to relief that is plausible on its face.” Twombly, 550 U.S. at 570. “A claim has 3 facial plausibility when the plaintiff pleads factual content that allows the court to draw the 4 reasonable inference that the defendant is liable for the misconduct alleged.” Iqbal, 556 U.S. at 5 678. A pro se litigant is entitled to notice of the deficiencies in the complaint and an opportunity 6 to amend, unless the complaint’s deficiencies could not be cured by amendment. See Akhtar v. 7 Mesa, 698 F.3d 1202, 1213 (9th Cir. 2012). 8 B. Plaintiff’s Complaint and First Amended Complaint 9 Plaintiff filed his original complaint on November 11, 2024. ECF No. 1. The original 10 complaint named three defendants: 1) Franchise Tax Board of the State of California (“FTB”); 2) 11 Kern County Assessor-Recorder’s Office; and 3) Jonathon Chen, Auditor. ECF No. 1 at 2. 12 Plaintiff alleges he is the Chief of the Mathias El Tribe and that Kern County has imposed 13 property taxes, and the FTB “attempted to tax me in my official capacity as Chief.” Id. at 4. 14 Plaintiff sought declaratory and injunctive relief to prevent the taxation. Id. 15 Plaintiff also filed a three-page motion for preliminary injunction (ECF No. 3) that was 16 not supported by any evidentiary exhibits or declarations. The motion sought to prevent Kern 17 County and the FTB “from imposing or collecting taxes on the Mathias El Tribe’s land or on 18 myself in my official capacity.” ECF No. 3 at 3. 19 Prior to the screening of the original complaint, on December 17, 2024, Plaintiff filed the 20 FAC. By operation of procedural rules, Plaintiff was allowed to amend once as a matter of course 21 at that phase of the case. Fed. R. Civ. P. 15(a). The FAC is now the operative complaint. The 22 FAC alleges that on December 1, 2024, Kern County discontinued Medi-Cal benefits for Plaintiff 23 and his two children. ECF No. 4 at 1. Plaintiff asserts that because this termination occurred 24 during the pendency of this litigation it “suggests retaliatory motives.” ECF No. 4 at ¶ 6. 25 Plaintiff alleges violation of the Indian Health Care Improvement Act. Id. at 2. All of the 26 allegations in the FAC appear to be directed at Kern County, and not at the FTB or Mr. Chen, 27 who were defendants in the original complaint. Plaintiff seeks injunctive relief in the form of 28 ordering Kern County to “reinstate Medi-Cal services” for Plaintiff and his children. Id. at 3. 1 C. Analysis 2 The primary relief requested in the FAC is to have this Court order Kern County to 3 reinstate Plaintiff’s state health care benefits. ECF No. 4 at 3. This appears entirely different 4 than the relief sought in Plaintiff’s motion for summary judgment (“MSJ”). ECF No. 5.

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Erickson v. Pardus
551 U.S. 89 (Supreme Court, 2007)
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Bluebook (online)
(PS) McCaster v. Franchise Tax Board, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ps-mccaster-v-franchise-tax-board-caed-2025.