Anne M.Destine vs V.I.Bureau of Internal Revenue
DISTRICT COURT OF THE VIRGIN ISLANDS DIVISION OF ST. THOMAS AND ST. JOHN ANNE MARIE DESTINE, Plaintiff, v. VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Defendant. ) ) ) ) ) Case No. 3:16-cv-0098 ) ) ) ) ) ) ORDER THIS MATTER is before the Court sua sponte. On December 2, 2016, Anne Marie Destine (“Destine”) filed a complaint against the Virgin Islands Bureau of Internal Revenue (“VIBIR”). (ECF No. 1.) In her complaint, Destine alleges that she received a Notice of Deficiency for her 2012 taxes from the VIBIR. See Compl. at 1, ECF No. 1. Contending that the alleged deficiency is in error, Destine’s complaint seeks a redetermination of her 2012 taxes. Id. On December 21, 2016, Destine filed for leave to proceed in forma pauperis. (ECF No. 2.) Thereafter, on July 8, 2019, the magistrate judge entered an order granting Destine leave to proceed in forma pauperis. (ECF No. …
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DISTRICT COURT OF THE VIRGIN ISLANDS DIVISION OF ST. THOMAS AND ST. JOHN ANNE MARIE DESTINE, Plaintiff, v. VIRGIN ISLANDS BUREAU OF INTERNAL REVENUE, Defendant. ) ) ) ) ) Case No. 3:16-cv-0098 ) ) ) ) ) ) ORDER THIS MATTER is before the Court sua sponte. On December 2, 2016, Anne Marie Destine (“Destine”) filed a complaint against the Virgin Islands Bureau of Internal Revenue (“VIBIR”). (ECF No. 1.) In her complaint, Destine alleges that she received a Notice of Deficiency for her 2012 taxes from the VIBIR. See Compl. at 1, ECF No. 1. Contending that the alleged deficiency is in error, Destine’s complaint seeks a redetermination of her 2012 taxes. Id. On December 21, 2016, Destine filed for leave to proceed in forma pauperis. (ECF No. 2.) Thereafter, on July 8, 2019, the magistrate judge entered an order granting Destine leave to proceed in forma pauperis. (ECF No. 3.) That order also advised Destine of the requirement that “[u]nder the Local Rules of Civil Procedure, ‘[a] proceeding to redetermine income tax liability pursuant to a notice of deficiency or notice of liability of any person shall be by petition naming the Director, Virgin Islands Bureau of Internal Revenue, as respondent.’ LRCi 71A.1(a).” Id. at 4. As such, the July 8, 2019 order also required Destine to amend her complaint to name the Director, Virgin Islands Bureau of Internal Revenue as the proper defendant, and prepare and deliver a summons to the Clerk of Court, by August 5, 2019. See id. at 5. On March 2, 2020, the magistrate judge entered an order directing that the July 8, 2019 order be mailed to Destine—it appearing that the July 8, 2019 order was never sent to Destine. See Order at 1, March 2, 2020, ECF No. 4. The March 2, 2020 order set a new deadline Case: 3:16-cv-00098-RAM-RM Document #: 7 Filed: 03/31/21 Page 1 of 2 Destine v. VIBIR Case No. 3:16-cv-0098 Order of April 1, 2020, to amend the complaint and prepare and deliver a summons to the Clerk of Court. Id. at 1. No amended complaint, or any other filing by Destine, has been filed to date. Accordingly, it is hereby ORDERED that this matter is DISMISSED; and it is further ORDERED that the Clerk of Court shall CLOSE this case. Dated: March 31, 2021 /s/ Robert A. Molloy ROBERT A. MOLLOY District Judge Case: 3:16-cv-00098-RAM-RM Document #: 7 Filed: 03/31/21 Page 2 of 2