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Eighth Circuit Affirms Dismissal of Unauthorized Disclosure Suit

DEC. 13, 2018

May, Joseph Allen v. United States et al.

DATED DEC. 13, 2018
DOCUMENT ATTRIBUTES
  • Case Name
    Joseph Allen May v. United States et al.
  • Court
    United States Court of Appeals for the Eighth Circuit
  • Docket
    No. 18-1411
  • Judge
    Per Curiam
  • Parallel Citation
    744 Fed. Appx. 994
    2019-1 U.S. Tax Cas. (CCH) P50,103
    2018 WL 6575142
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-48761
  • Tax Analysts Electronic Citation
    2018 TNT 241-30

May, Joseph Allen v. United States et al.

Joseph Allen May
Plaintiff-Appellant
v.

United States of America; Internal Revenue Service; Joel Wilson, Special Agent;
Melanie G. Moffat
Defendants-Appellees

United States Court of Appeals
For the Eighth Circuit

Appeal from United States District Court
for the Western District of Missouri — Jefferson City

Submitted: December 10, 2018

Filed: December 13, 2018

[Unpublished]

Before BENTON, SHEPHERD, and STRAS, Circuit Judges.

PER CURIAM.

Joseph Allen May appeals the district court's1 dismissal of his pro se action under 26 U.S.C. § 7431 (providing for civil damages for unauthorized inspection or disclosure of tax returns and tax return information). We find no basis, and May offers none, for reversing the dismissal. See Topchian v. JPMorgan Chase Bank, N.A., 760 F.3d 843, 848-49 (8th Cir. 2014) (de novo review; explaining liberal construction of pro se complaint). We also find no abuse of discretion in the denial of May's post-judgment motion. See Ryan v. Ryan, 889 F.3d 499, 507-08 (8th Cir. 2018) (Fed. R. Civ. P. 59(e) motion); Horras v. Am. Capital Strategies, Ltd., 729 F.3d 798, 804 (8th Cir. 2013) (post-judgment motion for leave to amend complaint). The judgment is affirmed. See 8th Cir. R. 47B.

FOOTNOTES

1The Honorable Nanette K. Laughrey, United States District Judge for the Western District of Missouri.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Case Name
    Joseph Allen May v. United States et al.
  • Court
    United States Court of Appeals for the Eighth Circuit
  • Docket
    No. 18-1411
  • Judge
    Per Curiam
  • Parallel Citation
    744 Fed. Appx. 994
    2019-1 U.S. Tax Cas. (CCH) P50,103
    2018 WL 6575142
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-48761
  • Tax Analysts Electronic Citation
    2018 TNT 241-30
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