Eighth Circuit Affirms Dismissal of Unauthorized Disclosure Suit
May, Joseph Allen v. United States et al.
- Case NameJoseph Allen May v. United States et al.
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-1411
- JudgePer Curiam
- Parallel Citation744 Fed. Appx. 9942019-1 U.S. Tax Cas. (CCH) P50,1032018 WL 6575142
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2018-48761
- Tax Analysts Electronic Citation2018 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[Unpublished]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
- Case NameJoseph Allen May v. United States et al.
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-1411
- JudgePer Curiam
- Parallel Citation744 Fed. Appx. 9942019-1 U.S. Tax Cas. (CCH) P50,1032018 WL 6575142
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2018-48761
- Tax Analysts Electronic Citation2018 TNT 241-30