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S.D.N.Y.Procedural orderFiled Oct. 24, 2024

Cobb v. Internal Revenue Service

Judge
Laura Swain
Docket
1:24-cv-07949
Court
U.S. District Court · Southern District of New York
Pages
3
EmploymentCivil ProcedurePro Se
In one sentence

In Cobb v. Internal Revenue Service, Chief Judge Swain transferred the employment-discrimination case to New Hampshire because venue was improper in New York.

Who this affects

Tammie Michelle Cobb’s employment-discrimination action was transferred from the Southern District of New York to the District of New Hampshire; the discrimination claims were not decided.

What happened

Cobb v. Internal Revenue Service concerns Tammie Michelle Cobb’s claims that her employer discriminated against her because of race and disability while she worked in Manchester, New Hampshire. She represented herself and appeared to rely on federal laws protecting against workplace discrimination.

The court found that the case was filed in the wrong federal district. Because the alleged events occurred in Manchester and the relevant employment records were likely there, the court transferred the case to the District of New Hampshire instead of deciding the discrimination claims.

Chief Judge Laura Taylor Swain directed the clerk to transfer the action, closed the case in the Southern District of New York, and stated that the New Hampshire court would decide whether Cobb could proceed without paying filing fees. The court also denied permission to appeal without prepaying fees.

The detailed version

For law students, journalists, and other readers who want the full reasoning

Case
Cobb v. Internal Revenue Service · No. 1:24-cv-07949
Judge
Laura Swain
Date
Oct. 24, 2024

Background

Tammie Michelle Cobb, who resides in Fairfield County, Connecticut, filed this self-represented action against the Internal Revenue Service, Anne Marie Dion, Allison Vermette, Gerald Melvin, and John Doe, identified as an IRS union representative known as “Phil.” The court understood Cobb to be asserting claims under Title VII of the Civil Rights Act of 1964 and the Americans with Disabilities Act of 1990. Cobb alleged that her employer discriminated against her because of race and disability at an IRS office in Manchester, New Hampshire.

Venue analysis

The court applied the special venue rule for Title VII and Americans with Disabilities Act claims. That rule allows such claims to be brought where the alleged unlawful employment practice occurred, where relevant employment records are maintained and administered, or where the person would have worked absent the alleged unlawful practice. Cobb did not allege that the relevant conduct occurred in the Southern District of New York or that the relevant employment records were maintained there. She also did not allege that the employer could not be found in another district and had its principal office in the Southern District of New York.

The court rejected reliance on Melvin’s alleged residence in the Southern District of New York because the residence of one individual defendant did not control venue under this rule. The court also noted that Cobb did not explain how Melvin was involved in the events underlying her claims.

Ruling

Under 28 U.S.C. § 1406(a), when a case is filed in the wrong venue, a court may transfer it to a district where it could have been brought if transfer serves the interests of justice. The court concluded that venue lay in the District of New Hampshire because the alleged employment practices occurred in Manchester and the relevant employment records were likely located there. It therefore transferred the action to the United States District Court for the District of New Hampshire.

The clerk was directed to transfer the action. The court stated that the transferee court would decide whether Cobb could proceed without prepaying fees, and that no summons would issue from the Southern District of New York. The order closed the case in that court. The court also certified that an appeal would not be taken in good faith and denied permission to appeal without prepaying fees.

The authoritative version

Read the full 3-page opinion on CourtListener, the free public archive maintained by the Free Law Project.

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