Williams v. IRS Exam Department

Background

Michael O. Williams, proceeding without a lawyer, brought a federal-question action challenging a 2018 tax assessment and other matters. He named the “IRS Exam Department” as the defendant. The opinion states that Williams resides in Queens County and that the IRS Exam Department is located in Suffolk County.

Transfer analysis

The court discussed the federal venue statute, 28 U.S.C. § 1391, and the transfer statute, 28 U.S.C. § 1404(a). Section 1404(a) permits transfer for the convenience of the parties and witnesses and in the interest of justice. The court considered the locations of the underlying events, the parties, witnesses, documents, and other circumstances.

The court concluded that the underlying events occurred in Queens County, where Williams resides, and in Suffolk County, where unnamed IRS officials allegedly committed the wrongful acts and where documentary evidence could likely be found. Because both counties are in the Eastern District of New York, the court found venue proper there and concluded that transfer was in the interest of justice.

Disposition

The Clerk of Court was directed to transfer the action to the United States District Court for the Eastern District of New York. The transferee court will decide whether Williams may proceed without prepaying fees. The Southern District court directed that a summons not issue and stated that the order closes the case. It also certified that any appeal would not be taken in good faith and denied permission to proceed without prepaying fees for purposes of an appeal. The order did not decide the merits of Williams’s challenge to the tax assessment.