Gregory Podlucky v. Commissioner of Internal Reven

CourtCourt of Appeals for the Third Circuit
DecidedMay 2, 2022
Docket21-2794
StatusUnpublished

This text of Gregory Podlucky v. Commissioner of Internal Reven (Gregory Podlucky v. Commissioner of Internal Reven) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Gregory Podlucky v. Commissioner of Internal Reven, (3d Cir. 2022).

Opinion

ALD-082 NOT PRECEDENTIAL

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT ___________

No. 21-2794 ___________

GREGORY JOSEPH. PODLUCKY, Appellant

v.

COMMISSIONER OF INTERNAL REVENUE; THOMAS A. CZERSKI; TIMOTHY D. MARSH; GARY AMOROSO; LISA GAPSKY; THOMAS TAYLOR; JAMES Y. GARRETT; ROBERT CESSAR; LEE KARL, Individually and in their official capacities ____________________________________

On Appeal from the United States District Court for the Western District of Pennsylvania (D.C. Civil Action No. 2:20-cv-00343) District Judge: Honorable Alan N. Bloch ____________________________________

Submitted for Possible Dismissal Pursuant to 28 U.S.C. § 1915(e)(2)(B) or Summary Action Pursuant to Third Circuit LAR 27.4 and I.O.P. 10.6 February 10, 2022

Before: JORDAN, RESTREPO and SCIRICA, Circuit Judges (Opinion filed: May 2, 2022) _________

OPINION* _________

PER CURIAM

* This disposition is not an opinion of the full Court and pursuant to I.O.P. 5.7 does not constitute binding precedent. In 2020, Appellant Gregory J. Podlucky initiated a federal lawsuit against several

federal employees under 42 U.S.C. § 1983 and Bivens v. Six Unknown Named Agents of

Fed. Bureau of Narcotics, 403 U.S. 388 (1971), alleging various constitutional violations

related to previous criminal proceedings against him. Those criminal proceedings

culminated in 2011, when he pleaded guilty to income tax evasion, mail fraud, and

conspiracy to commit money laundering in three separate criminal cases brought in the

United States District Court for the Western District of Pennsylvania. The same year, he

was sentenced to 240 months of imprisonment and ordered to pay restitution in the

amount of $661,324,329.81. His appeal was dismissed in 2012, pursuant to an appeal

waiver contained in his plea agreement. His subsequent motion under 28 U.S.C. § 2255

was denied pursuant to the same waiver, and, in 2015, this Court denied his request for a

certificate of appealability.

In Podlucky’s 2020 civil lawsuit, the District Court issued an order directing him

to show cause why the complaint was not subject to dismissal for frivolousness and for

failure to state a claim on the basis, inter alia, that it was untimely and the claims therein

were barred by the favorable-termination rule of Heck v. Humphrey, 512 U.S. 477

(1994). Podlucky then filed a request for the entry of default against the defendants,

which did not address the timeliness of his complaint or Heck. The District Court

dismissed the complaint sua sponte pursuant to 28 U.S.C. § 1915(e)(2)(B) as frivolous

and for failure to state a claim, on the basis that it was untimely and Heck-barred.

Podlucky filed a timely notice of appeal, and in this Court he has filed an argument in

support of his appeal.

2 We have jurisdiction pursuant to 28 U.S.C. § 1291. We exercise plenary review of

the District Court’s sua sponte dismissal under 28 U.S.C. § 1915(e)(2)(B)(ii) for failure to

state a claim. See Allah v. Seiverling, 229 F.3d 220, 223 (3d Cir. 2000). “[W]e accept

all factual allegations as true [and] construe the complaint in the light most favorable to

the plaintiff.” Warren Gen. Hosp. v. Amgen Inc., 643 F.3d 77, 84 (3d Cir. 2011)

(quoting Pinker v. Roche Holdings Ltd., 292 F.3d 361, 374 n.7 (3d Cir. 2002)). We may

summarily affirm if the appeal fails to present a substantial question. See Murray v.

Bledsoe, 650 F.3d 246, 247 (3d Cir. 2011) (per curiam); 3d Cir. L.A.R. 27.4; I.O.P. 10.6.

The District Court correctly concluded that three of Podlucky’s claims were Heck-

barred. “In Heck, the Supreme Court held that a [42 U.S.C.] § 1983 suit should be

dismissed when ‘a judgment in favor of the plaintiff would necessarily imply the

invalidity of his conviction or sentence . . . unless the plaintiff can demonstrate that the

conviction or sentence has already been invalidated.’” Long v. Atl. City Police Dep’t,

670 F.3d 436, 447 (3d Cir. 2012) (second alteration in original) (quoting Heck, 512 U.S.

at 487)); see also Lora-Pena v. FBI, 529 F.3d 503, 505 n.2 (3d Cir. 2008) (per curiam)

(“[T]he reasoning in Heck has been applied to bar Bivens claims.”). Three of Podlucky’s

claims—the claims challenging the District Court’s jurisdiction over his criminal

proceedings, challenging the validity of his guilty plea, and alleging Brady1 violations—

if successful, would necessarily imply the invalidity of his conviction. See Connors v.

Graves, 538 F.3d 373, 378 (5th Cir. 2008); Amaker v. Weiner, 179 F.3d 48, 51 (2d Cir.

1 Brady v. Maryland, 373 U.S. 83 (1963).

3 1999). Because his criminal judgments have not been vacated, these claims are barred by

Heck. However, the District Court erred in dismissing these claims with prejudice as he

may bring them later if his convictions are invalidated. See Heck, 512 U.S. at 489-90

(stating that a § 1983 claim based on an allegedly unconstitutional conviction or sentence

does not accrue until the invalidation of that conviction or sentence); Curry v. Yachera,

835 F.3d 373, 379 (3d Cir. 2016) (modifying dismissal of Heck-barred malicious

prosecution claims to reflect that the claims are dismissed without prejudice).

The remainder of Podlucky’s claims, which raise technical challenges to the IRS’s

use of its summons authority and searches in which officials discovered inculpatory

evidence, while not Heck-barred, see generally Estate of Lagano v. Bergen Cnty.

Prosecutor’s Office, 769 F.3d 850, 861 (3d Cir. 2014); Smith v. City of Chi., 3 F.4th

332, 338-39 (7th Cir. 2021), were untimely.2 The statute of limitations is an affirmative

defense. See Fed. R. Civ. P. 8(c). However, a court may dismiss claims sua sponte if a

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Related

Connors v. Graves
538 F.3d 373 (Fifth Circuit, 2008)
Brady v. Maryland
373 U.S. 83 (Supreme Court, 1963)
Heck v. Humphrey
512 U.S. 477 (Supreme Court, 1994)
Jones v. Bock
549 U.S. 199 (Supreme Court, 2007)
Dique v. New Jersey State Police
603 F.3d 181 (Third Circuit, 2010)
Fogle v. Pierson
435 F.3d 1252 (Tenth Circuit, 2006)
Vasquez Arroyo v. Starks
589 F.3d 1091 (Tenth Circuit, 2009)
Murray v. Bledsoe
650 F.3d 246 (Third Circuit, 2011)
Warren General Hospital v. Amgen Inc.
643 F.3d 77 (Third Circuit, 2011)
Long v. Atlantic City Police Department
670 F.3d 436 (Third Circuit, 2012)
Amaker v. Weiner
179 F.3d 48 (Second Circuit, 1999)
Lora-Pena v. Federal Bureau of Investigation
529 F.3d 503 (Third Circuit, 2008)
Allah v. Seiverling
229 F.3d 220 (Third Circuit, 2000)
Joseph Curry v. Brianne Yachera
835 F.3d 373 (Third Circuit, 2016)
Keith Smith v. City of Chicago
3 F.4th 332 (Seventh Circuit, 2021)

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