Opinion
Civil Action No. 99-N-1789
March 27, 2002
ORDER CONCERNING MAGISTRATE JUDGE'S RECOMMENDATION
This matter is before the Court on the "Recommendation of United States Magistrate Judge" filed July 17, 2000. The only objection is the federal defendants' objection to the magistrate judge's recommendation that their motion to transfer plaintiff's ninth cause of action to the United States District Court for the District of Arizona be denied. I have conducted the requisite de novo review of this objection, the record, and the recommendation.
Plaintiff's ninth claim is one for unauthorized disclosure of return information. It appears that a virtually identical claim asserted by plaintiff's spouse was filed in Arizona and was dismissed last year by the Arizona federal court. The magistrate judge's recommendation correctly recognizes that the interests of consistency, efficiency and judicial economy would be served if a single court were to adjudicate similar claims arising from the same series of transactions. The recommendation also recognizes that witnesses reside in both Arizona and Colorado. The magistrate judge suggests that decisive weight should be given to plaintiff's choice of forum. While this is ordinarily correct, that choice is afforded less weight when (as here) plaintiff is not a resident of the forum. Indeed, plaintiff resides in Arizona. In striking the proper balance. I give less weight to plaintiff's choice and more weight to the interest of efficiency and consistency. I therefore agree with defendants and reject this aspect of the recommendation. Accordingly, it is
ORDERED as follows:
1. The recommendation is ACCEPTED in part and REJECTED in part.
2. Defendants' motion to dismiss the first through eighth claims And to transfer the ninth claim (#8) is GRANTED.
3. Plaintiff's claims are hereby dismissed with prejudice, in their entirety, with the exception of plaintiff's ninth claim against the United States.
4. Plaintiff's ninth claim against the United States is hereby transferred to the United States District Court for the District of Arizona.