(PC) Perryman v. U.S. Internal Revenue Service ( 2021 )

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 DAVID PERRYMAN, No. 2:21-cv-00044 TLN CKD P 12 Plaintiff, 13 v. ORDER 14 U.S. INTERNAL REVENUE SERVICE, et al., 15 Defendants. 16 17 18 Plaintiff, a California prisoner proceeding pro se, has filed a motion asking that the Court 19 reconsider its August 21, 2021 Order dismissing this case without prejudice. (ECF No. 15.) A 20 district court may reconsider a ruling under either Federal Rule of Civil Procedure 59(e) or 60(b). 21 See Sch. Dist. Number. 1J, Multnomah County v. ACandS, Inc., 5 F.3d 1255, 1262 (9th Cir. 22 1993). “Reconsideration is appropriate if the district court (1) is presented with newly discovered 23 evidence, (2) committed clear error or the initial decision was manifestly unjust, or (3) if there is 24 an intervening change in controlling law.” Id. at 1263. 25 Plaintiff does not present newly discovered evidence suggesting this matter should not 26 have been dismissed, and there has been no change in relevant law. Furthermore, the Court finds 27 that, after a de novo review of this case, dismissal of this case was neither erroneous nor 28 manifestly unjust. 1 Accordingly, IT IS HEREBY ORDERED that Plaintiff's motion for reconsideration (ECF 2 | No. 15) is DENIED. 3 | Date: September 29, 2021 4 /) 6 Troy L. Nuhlep ] 7 United States District Judge 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 >