Joseph May v. United States

Opinion

United States Court of Appeals For the Eighth Circuit

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No. 18-1411

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Joseph Allen May

lllllllllllllllllllllPlaintiff - Appellant

v.

United States of America; Internal Revenue Service; Joel Wilson, Special Agent;

Melanie G. Moffat

lllllllllllllllllllllDefendants - Appellees

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Appeal from United States District Court for the Western District of Missouri - Jefferson City

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Submitted: December 10, 2018 Filed: December 13, 2018

[Unpublished]

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Before BENTON, SHEPHERD, and STRAS, Circuit Judges.

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PER CURIAM.

Joseph Allen May appeals the district court’s1 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.

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