Barrett v. Federal Government Internal Revenue Service

CourtDistrict Court, E.D. Missouri
DecidedOctober 7, 2024
Docket4:24-cv-01002
StatusUnknown

This text of Barrett v. Federal Government Internal Revenue Service (Barrett v. Federal Government Internal Revenue Service) is published on Counsel Stack Legal Research, covering District Court, E.D. Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Barrett v. Federal Government Internal Revenue Service, (E.D. Mo. 2024).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION

GWENDOLYN K. BARRETT, ) ) Plaintiff, ) ) v. ) No. 4:24-cv-01002-MTS ) FEDERAL GOVERNMENT INTERNAL ) REVENUE SERVICE, ) ) Defendant. )

MEMORANDUM AND ORDER This matter is before the Court on review of Plaintiff Gwendolyn Barrett’s Application to Proceed in District Court Without Prepaying Fees or Costs. Doc. [2]. Having reviewed the Application, the Court finds that Plaintiff is unable to pay the costs associated with this matter. The Court will therefore grant the Application and waive the filing fee. On review under 28 U.S.C. § 1915(e)(2), the Court will dismiss this action because it fails to state a claim upon which relief may be granted. Legal Standard on Initial Review Under 28 U.S.C. § 1915(e)(2), the Court must dismiss a complaint filed in forma pauperis if the action is frivolous or malicious, fails to state a claim upon which relief may be granted, or seeks monetary relief against a defendant who is immune from such relief. When reviewing a complaint filed by a self-represented person under 28 U.S.C. § 1915, the Court accepts the well-pleaded facts as true, White v. Clark, 750 F.2d 721, 722 (8th Cir. 1984) (per curiam), and liberally construes the complaint, Erickson v. Pardus, 551 U.S. 89, 94 (2007) (per curiam); Haines v. Kerner, 404 U.S. 519, 520 (1972) (per curiam). A “liberal construction” means that if the essence of an allegation is discernible, the district court should construe the complaint in a way that permits the claim to be considered within the proper legal framework. Solomon v. Petray, 795 F.3d 777, 787 (8th Cir. 2015). Even so, self-represented plaintiffs

must allege facts which, if true, state a claim for relief as a matter of law. Martin v. Aubuchon, 623 F.2d 1282, 1286 (8th Cir. 1980) (per curiam); see also Stone v. Harry, 364 F.3d 912, 914– 15 (8th Cir. 2004) (refusing to supply additional facts or to construct a legal theory for the self- represented plaintiff). To sufficiently state a claim for relief, a complaint must plead more than “legal conclusions” and “[t]hreadbare recitals of the elements of a cause of action [that are] supported by mere conclusory statements.” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009). A plaintiff must

demonstrate a plausible claim for relief, which is more than a “mere possibility of misconduct.” Id. at 679. “A claim has facial plausibility when the plaintiff pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged.” Id. at 678. Determining whether a complaint states a plausible claim for relief is a context-specific task that requires the reviewing court to draw on its judicial experience and common sense. Id. at 679.

The Complaint Plaintiff worked as a St. Louis-based Tax Law Specialist for the Internal Revenue Service. Doc. [1]. She brings this action against the IRS for alleged employment discrimination in violation of Title VII of the Civil Rights Act of 1964 (“Title VII”), 42 U.S.C. § 2000e to 2000e-17; the Americans with Disabilities Act of 1990 (“ADA”), 42 U.S.C. §§ 12101–12213; the Age Discrimination in Employment Act of 1967 (“ADEA”), 29 U.S.C. §§ 621-634; and the Rehabilitation Act of 1973, 29 U.S.C. §§ 791–797b. Id. at 1–2. While the Complaint is light on detail, Plaintiff appears to allege the following adverse employment actions:

• The IRS suspended Plaintiff for 10 days for failure to satisfy her tax obligations. Plaintiff does not state when this action occurred. She attributes her failure to satisfy her tax obligations to mail fraud, and she asserts that she should only have been reprimanded.

• On March 31, 2023, Crystal M. Williams denied Plaintiff’s health-based request to telework, despite Plaintiff submitting “appropriate paperwork approved by the Reasonable Accommodation Director.”

• Ms. Williams determined that Plaintiff’s work-from-home setup was noncompliant because it relied on a wireless internet connection, despite verification by the IT Help Desk and Plaintiff’s internet service provider that Plaintiff’s connection was hard-wired.

• The IRS informed Plaintiff that her maximum pay grade was 9.9, even though tax specialists in Kansas City, Missouri can reach grade 11.

Id. at 5–6. Discussion Plaintiff asserts claims under Title VII, the ADA, the ADEA, and the Rehabilitation Act. The Court will address each in turn. 1. Title VII Title VII prohibits “employer discrimination on the basis of race, color, religion, sex, or national origin, in hiring, firing, salary structure, promotion and the like.” Winfrey v. City of Forrest City, 882 F.3d 757, 758 (8th Cir. 2018). In her Complaint, Plaintiff states that the IRS discriminated against her because of her disability and age.1 She does not allege that the IRS discriminated against her on the basis of race, color, religion, sex, or national origin. Indeed, she does not even allege any facts regarding her race, color, religion, sex, or national

origin. Title VII does not prohibit age- or disability-based discrimination. Smythe v. Potter, 4:05-cv-01471-FRB, 2006 WL 2927545, at *2 (E.D. Mo. Oct. 11, 2006). Thus, the Court finds that Plaintiff has failed to state a plausible claim under Title VII. 2. The ADA “The ADA bars private employers from discriminating against a qualified individual on the basis of disability.” Faidley v. United Parcel Serv. of America, Inc., 889 F.3d 933, 940 (8th Cir. 2018). The ADA does not provide a cause of action against the federal government.

See 42 U.S.C. § 12111(5)(B)(i) (“The term ‘employer’ does not include . . . the United States[.]”); see also Taylor v. Lew, 4:13-cv-2481-SNLJ, 2014 WL 4724689, at *4 (E.D. Mo. Sept. 23, 2014); Calero-Cerezo v. U.S. Dep’t of Just., 355 F.3d 6, 12 n.1 (1st Cir. 2004) (noting “the ADA is not available to federal employees”). Thus, the Court finds that Plaintiff also has failed to state a plausible claim under the ADA. 3. The ADEA

“The ADEA prohibits employers from discriminating against any individual on the basis of age with respect to his or her compensation, terms, conditions, or privileges of employment.” Jankovitz v. Des Moines Indep. Cmty.

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Related

Haines v. Kerner
404 U.S. 519 (Supreme Court, 1972)
Erickson v. Pardus
551 U.S. 89 (Supreme Court, 2007)
Ashcroft v. Iqbal
556 U.S. 662 (Supreme Court, 2009)
Calero-Cerezo v. U.S. Dep of Justice
355 F.3d 6 (First Circuit, 2004)
Rahlf v. Mo-Tech Corp., Inc.
642 F.3d 633 (Eighth Circuit, 2011)
Michael Argenyi v. Creighton University
703 F.3d 441 (Eighth Circuit, 2013)
Barbara Hager v. Arkansas Dept. of Health
735 F.3d 1009 (Eighth Circuit, 2013)
James Solomon v. Deputy U.S. Marshal Thomas
795 F.3d 777 (Eighth Circuit, 2015)
Raymond L. Brown v. Green Tree Servicing LLC
820 F.3d 371 (Eighth Circuit, 2016)
Barton Ex Rel. Estate of Barton v. Taber
820 F.3d 958 (Eighth Circuit, 2016)
Estate of Barnwell Ex Rel. Barnwell v. Watson
880 F.3d 998 (Eighth Circuit, 2018)
Aldridge Winfrey v. City of Forrest City, Arkansas
882 F.3d 757 (Eighth Circuit, 2018)
Faidley v. United Parcel Serv. of Am., Inc.
889 F.3d 933 (Eighth Circuit, 2018)
Rodgers v. Henderson
10 F. App'x 467 (Ninth Circuit, 2001)
Achagzai v. Broadcasting Board of Governors
170 F. Supp. 3d 164 (District of Columbia, 2016)
Martin v. Aubuchon
623 F.2d 1282 (Eighth Circuit, 1980)

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Bluebook (online)
Barrett v. Federal Government Internal Revenue Service, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barrett-v-federal-government-internal-revenue-service-moed-2024.