Farrell v. Internal Revenue Service ( 2021 )

1 WO 2 3 4 5 6 IN THE UNITED STATES DISTRICT COURT 7 FOR THE DISTRICT OF ARIZONA 8 9 Patrick Farrell, No. CV-21-00697-PHX-DGC 10 Plaintiff, ORDER 11 v. 12 Internal Revenue Service, et al., 13 Defendants. 14 15 16 On April 22, 2021, Plaintiff Patrick Farrell filed a pro se complaint purportedly 17 pursuant to 42 U.S.C. § 1983 and 28 U.S.C. § 1331 (Doc. 1) and an application to proceed 18 in forma pauperis (“IFP”) (Doc. 2). The Court will grant Plaintiff’s application for IFP 19 status, screen his complaint, and dismiss the complaint for failure to state a claim. 20 I. Application to Proceed In Forma Pauperis and Filing Fee. 21 Plaintiff attaches an affidavit on a court-approved form which suggests that he 22 receives a total monthly income of $600 and that he has monthly expenses totaling $1,050. 23 Doc. 2. It is clear from Plaintiff’s affidavit that he cannot pay or give security for fees and 24 costs and still provide himself with the necessities of life. See Adkins v. E. I. Du Pont De 25 Nemours & Co., 335 U.S. 331, 339 (1943). Plaintiff’s motion for IFP status will be granted. 26 II. Screening of Complaints. 27 In IFP proceedings, a district court “shall dismiss the case at any time if the court 28 determines that . . . the action . . . fails to state a claim on which relief can be granted[.]” 1 28 U.S.C. § 1915(e)(2). Although much of § 1915 concerns prisoner litigation, § 1915(e) 2 applies to all IFP proceedings. Lopez v. Smith, 203 F.3d 1122, 1126 n.7 (9th Cir. 2000) 3 (en banc). “Section 1915(e)(2)(B)(ii) . . . allows a district court to dismiss[ ] sua sponte . . . 4 a complaint that fails to state a claim[.]” Id. at 1130. “It is also clear that section 1915(e) 5 not only permits but requires a district court to dismiss an in forma pauperis complaint that 6 fails to state a claim.” Id. at 1127. A district court dismissing under this section “should 7 grant leave to amend even if no request to amend the pleading was made, unless it 8 determines that the pleading could not possibly be cured by the allegation of other facts.” 9 Id. at 1127-29 (citations omitted). 10 A pleading must contain a “short and plain statement of the claim showing that the 11 pleader is entitled to relief.” Fed. R. Civ. P. 8(a)(2) (emphasis added). While Rule 8 does 12 not demand detailed factual allegations, “it demands more than an unadorned, the- 13 defendant-unlawfully-harmed-me accusation.” Ashcroft v. Iqbal, 556 U.S. 662, 678 14 (2009). “Threadbare recitals of the elements of a cause of action, supported by mere 15 conclusory statements, do not suffice.” Id. 16 “[A] complaint must contain sufficient factual matter, accepted as true, to ‘state a 17 claim to relief that is plausible on its face.’” Id. (quoting Bell Atlantic Corp. v. Twombly, 18 550 U.S. 544, 570 (2007)). A claim is plausible “when the plaintiff pleads factual content 19 that allows the court to draw the reasonable inference that the defendant is liable for the 20 misconduct alleged.” Id. “Determining whether a complaint states a plausible claim for 21 relief [is] . . . a context-specific task that requires the reviewing court to draw on its judicial 22 experience and common sense.” Id. at 679. Thus, although a plaintiff’s specific factual 23 allegations may be consistent with a constitutional claim, a court must assess whether there 24 are other “more likely explanations” for a defendant’s conduct. Id. at 681. 25 If the Court determines that a pleading could be cured by the allegation of other 26 facts, a pro se litigant is entitled to an opportunity to amend a complaint before dismissal 27 of the action. See Lopez v. Smith, 203 F.3d 1122, 1127-29 (9th Cir. 2000) (en banc). 28 1 Plaintiff’s Complaint will be dismissed for failure to state a claim, but because it may 2 possibly be amended to state a claim, the Court will dismiss it with leave to amend. 3 III. Complaint. 4 In his Complaint, Plaintiff sues the Internal Revenue Service (named the “Internal 5 Re-Venue Service”); Janet Yellin, Treasury Secretary; and Charles Rettig, “IRS Comm.” 6 Plaintiff alleges that he repeatedly has filed “Sovereignty Documentation” with the IRS, 7 and has been fined repeatedly for frivolous filings. Plaintiff does not explain how his 8 federal rights have been violated, but does allude to religious discrimination, asserting that 9 “the IRS and US Treasury have been run by Jews and Plaintiff is a Catholic.” Doc. 1 at 2. 10 IV. Failure to State a Claim. 11 To prevail in a § 1983 claim, a plaintiff must show that (1) acts by the Defendants 12 (2) under color of state law (3) deprived him of federal rights, and (4) caused him damage. 13 Thornton v. City of St. Helens, 425 F.3d 1158, 1163-64 (9th Cir. 2005) (quoting Shoshone- 14 Bannock Tribes v. Idaho Fish & Game Comm’n, 42 F.3d 1278, 1284 (9th Cir. 1994)). A 15 plaintiff must also allege that he suffered a specific injury as a result of the conduct of a 16 particular defendant and he must allege an affirmative link between the injury and the 17 conduct of that defendant. Rizzo v. Goode, 423 U.S. 362, 371-72, 377 (1976). Plaintiff 18 does not state what acts by Defendants violated his federal rights, nor does he identify the 19 rights violated. His complaint fails to state a claim under § 1983. 20 V. Leave to Amend. 21 Plaintiff’s Complaint will be dismissed for failure to state a claim upon which relief 22 may be granted. Within 30 days, Plaintiff may submit a first amended complaint to cure 23 the deficiencies outlined above. 24 Plaintiff must clearly designate on the face of the document that it is the “First 25 Amended Complaint.” The first amended complaint must be retyped or rewritten in its 26 entirety and may not incorporate any part of the original Complaint by reference. 27 A first amended complaint supersedes the original Complaint. Ferdik v. Bonzelet, 28 963 F.2d 1258, 1262 (9th Cir. 1992); Hal Roach Studios v. Richard Feiner & Co., 896 F.2d 1 1542, 1546 (9th Cir. 1990). After amendment, the Court will treat the original Complaint 2 as nonexistent. Ferdik, 963 F.2d at 1262. Any cause of action that was raised in the 3 original Complaint and that was voluntarily dismissed or was dismissed without prejudice 4 is waived if it is not alleged in a first amended complaint. Lacey v. Maricopa County, 693 5 F.3d 896, 928 (9th Cir. 2012) (en banc). 6 VI. Warnings 7 A. Address Changes. 8 Plaintiff must file and serve a notice of a change of address in accordance with Rule 9 83.3(d) of the Local Rules of Civil Procedure. Plaintiff must not include a motion for other 10 relief with a notice of change of address. Failure to comply may result in dismissal of this 11 action. 12 B. Possible Dismissal. 13 If Plaintiff fails to prosecute this action or to comply with the rules or any Court 14 order, the Court may dismiss the action with prejudice pursuant to Federal Rule of Civil 15 Procedure 41(b). See Ferdik v. Bonzelet, 963 F.2d 1258, 1260-61 (9th Cir. 1992) (holding 16 that the district court did not abuse its discretion in dismissing a pro se plaintiff’s complaint 17 for failing to comply with a court order). 18 C. Plaintiff Must Become Familiar With Rules. 19 Plaintiff is advised that he must become familiar with, and follow, the Federal Rules 20 of Civil Procedure and the Rules of the United States District Court for the District of 21 Arizona (“Local Rules”), which may be obtained in the Clerk of Court’s office. For 22 purposes of the amended complaint, Plaintiff is directed to Rule 8 of the Federal Rules of 23 Civil Procedure. Rule 8(a) provides that a complaint “must contain (1) a short and plain 24 statement of the grounds for the court’s jurisdiction, . . . (2) a short and plain statement of 25 the claim showing that the pleader is entitled to relief, and (3) a demand for the relief 26 sought.” Fed. R. Civ. P. 8(a). These pleading requirements shall be set forth in separate 27 and discrete paragraphs. Rule 8(d) provides that each such paragraph “must be simple, 28 concise, and direct.” Fed. R. Civ. P. 8(d)(1). 1|| ITIS ORDERED: 2 (1) Plaintiff's Application to Proceed In Forma Pauperis (Doc. 2) is granted. 3 (2) |The Complaint (Doc. 1) is dismissed for failure to state a claim. Plaintiff shall file his amended complaint on or before June 11, 2021 in compliance with this Order. 5 (3) — If Plaintiff fails to file an amended complaint on or before June 11, 2021, 6 || the Clerk of Court must, without further order of the Court, enter a judgment of dismissal 7\|| of this action with prejudice and deny any pending unrelated motions as moot. 8 Dated this 11th day of May, 2021. D anal 6 0 Dank 0 Cot phtl 11 David G. Campbell Senior United States District Judge 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 -5-