MAY v. UNITED STATES (2018)

United States Court of Appeals, Eighth Circuit.

Joseph Allen MAY Plaintiff - Appellant v. UNITED STATES of America; Internal Revenue Service; Joel Wilson, Special Agent; Melanie G. Moffat Defendants - Appellees

No. 18-1411

Decided: December 13, 2018

Before BENTON, SHEPHERD, and STRAS, Circuit Judges. Joseph Allen May, Pro Se Robert Joel Branman, I, Bruce R. Ellisen, Alison Yewdell, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant - Appellee United States of America Robert Joel Branman, I, Bruce R. Ellisen, Alison Yewdell, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Defendant - Appellee Internal Revenue Service Internal Revenue Service, Pro Se Melanie G. Moffat, Pro Se

[Unpublished]

Joseph Allen May appeals the district court’s ¹ 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

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

PER CURIAM.