Bobie Kenneth Townsend v. Commissioner of Internal Revenue and Commissioner of the Social Security Administration

Summary

The United States District Court for the Eastern District of Texas denied Bobie Kenneth Townsend’s motion to reconsider the court’s prior order adopting the magistrate judge’s Report and Recommendation. The court also denied as moot Townsend’s motion for leave to file a reply and held that his arguments did not establish grounds to disturb the prior ruling concerning his tax-levy claims and sovereign immunity.

Holdings

1. A motion seeking reconsideration of an order that does not end the action is governed by Federal Rule of Civil Procedure 54(b), and the district court may reconsider the order for any sufficient reason as justice requires.
2. Reconsideration was unwarranted because Plaintiff merely reasserted arguments previously raised and the authorities he cited did not establish a waiver of sovereign immunity for a claim under 26 U.S.C. § 6331(h).
3. Plaintiff did not need leave to file the reply because it was timely and within the applicable page limit; the motion for leave was therefore denied as moot.

Questions Presented

1. Whether the district court should reconsider its prior interlocutory order under Federal Rule of Civil Procedure 54(b).
2. Whether Plaintiff's repeated objections and cited authorities established grounds to reconsider the dismissal of his claim under 26 U.S.C. § 6331(h).
3. Whether Plaintiff needed leave to file a reply under the Eastern District of Texas local rules.

Disposition

other