Harris v. United States

Background

Smiley James Harris filed a document docketed as a petition for quiet title against the United States. He claimed that he purchased nearly 600 acres of federal land by paying $187.26 to Lake County, California’s tax collector, based on his contention that the county had imposed a local tax on federal property and later sold the property for nonpayment.

Prior dismissal and failure to amend

The court previously dismissed the petition because Harris had not satisfied the pleading requirements of the Quiet Title Act, 28 U.S.C. § 2409a, but granted him leave to amend. The court explained the required pleading deficiencies and set June 9, 2021, as the amendment deadline. Harris filed no amended pleading and did not otherwise communicate with the court. The opinion also stated that federal property is generally immune from local taxation, with very few exceptions, making it appear unlikely that the pleading defects could be corrected.

Reassignment and recommendation

Magistrate Judge Robert M. Illman stated that the petition had not been served and that the United States had not consented to proceed before a magistrate judge. Under those circumstances, he concluded that he lacked authority to enter a final order disposing of the case. He therefore instructed the Clerk of Court to reassign the case to a district judge and recommended that the case be dismissed with prejudice for failure to prosecute. The opinion stated that any party could object to the recommendation within 14 days after being served, and that failing to object could waive the right to appeal the district court’s order.