Jordan-Rowell v. United States
- Andrew Carter
- 1:23-cv-02155
- U.S. District Court · Southern District of New York
- 4
In Jordan-Rowell v. United States, Judge Carter dismissed claims against the Internal Revenue Service, added the United States, and ordered service.
Janessa Jordan-Rowell, the Internal Revenue Service, and the United States of America. The IRS was dismissed as the defendant, while the United States was added and ordered to be served.
What happened
In Jordan-Rowell v. United States, Janessa Jordan-Rowell, who is representing herself, challenged the Internal Revenue Service’s denial of her federal income-tax refund requests and sought damages. The court understood her amended complaint to rely on two federal tax laws, 26 U.S.C. §§ 7422 and 7433.
The court ruled that the United States, rather than the Internal Revenue Service, is the proper defendant for those claims. It dismissed the claims against the IRS but treated the amended complaint as asserting the same claims against the United States and directed the clerk to replace the IRS with the United States in the case caption.
The court ordered the clerk to issue a summons and provide the necessary documents to the U.S. Marshals Service so the United States could be served. The order was issued by Judge Andrew L. Carter, Jr.; service is due within 90 days after the summons is issued, and the court directed Jordan-Rowell to request more time if needed.
The detailed version
- Jordan-Rowell v. United States · No. 1:23-cv-02155
- Andrew Carter
- May 4, 2023
Background
Janessa Jordan-Rowell appears without a lawyer and brings claims concerning the Internal Revenue Service’s denial of her requests for federal income-tax refunds. She also seeks damages related to those denials. The court construes her amended complaint as asserting claims under 26 U.S.C. §§ 7422 and 7433. The court had previously allowed her to proceed without paying filing fees in advance.
Claims Against the IRS
The court held that the proper defendant for claims under Sections 7422 and 7433 is the United States of America, not the Internal Revenue Service. It therefore dismissed Jordan-Rowell’s claims against the IRS.
Because Jordan-Rowell was representing herself and clearly intended to bring claims against the United States, the court treated the amended complaint as asserting claims against the United States. Under Rule 21 of the Federal Rules of Civil Procedure, it directed the clerk to replace the IRS with the United States in the case caption. The court stated that this amendment does not prevent the United States from asserting defenses.
Service of Process
Because Jordan-Rowell was allowed to proceed without prepaying fees, the court directed the U.S. Marshals Service to serve the United States. The clerk was ordered to issue a summons, complete the required service form, mark it for service on the United States, and provide the Marshals Service with the necessary documents.
The court stated that service must be completed within 90 days after the summons is issued. If service is not completed in that period, Jordan-Rowell should ask for an extension. The court also directed her to notify the court in writing if her address changes and stated that the action may be dismissed if she fails to do so.
Disposition
The court dismissed the claims against the IRS, directed the clerk to add the United States as a defendant, and ordered the steps needed to serve the United States. Judge Andrew L. Carter, Jr. signed the order.
Read the full 4-page opinion on CourtListener, the free public archive maintained by the Free Law Project.