Murphy Esq. Sr. v. U.S. Internal Revenue Service

District Court, E.D. California·Decided August 24, 2021·No. 1:21-cv-00870·Unknown

Opinion

SHANNON O MURPHY ESQ. SR., doing Case No. 1:21-cv-00870-NONE-EPG business as SHEETMETAL & Plaintiff, FINDINGS AND RECOMMENDATIONS RECOMMENDING THAT THIS ACTION BE v. DISMISED WITHOUT PREJUDICE FOR FAILURE TO STATE A CLAIM, FAILURE U.S. INTERNAL REVENUE SERVICE TO PROSECUTE, AND FAILURE TO TAXPAYER ADVOCATE, COMPLY WITH A COURT ORDER Defendant. (ECF No. 1) OBJECTIONS, IF ANY, DUE WITHIN I. BACKGROUND Plaintiff Shannon O. Murphy Esq. Sr., doing business as Sheetmetal & Associates (“Plaintiff”) is proceeding pro se and in forma pauperis in this action. Plaintiff filed a complaint on June 1, 2021. (ECF No. 1.) The complaint sets forth claims against the U.S. Internal Revenue Service Taxpayer Advocate arising out of two phone calls that caused Plaintiff to panic. (See id.) On July 9, 2021, the Court entered an order screening Plaintiff’s complaint and found that it failed to state any cognizable claims. (ECF No. 7.) The Court gave Plaintiff thirty days from the date of service of the order to file an amended complaint or to notify the Court that he wants to stand on his complaint. (Id. at 9-10.) The Court warned Plaintiff that “[f]ailure to comply with this order may result in the dismissal of this action.” (Id. at 10.) The thirty-day period has expired, and Plaintiff has not filed an amended complaint or otherwise responded to the Court’s order. Accordingly, for the reasons described below, the Court will recommend that Plaintiff’s case be dismissed for failure to state a claim. The Court will also recommend that Plaintiff’s case be dismissed for failure to comply with a court order and failure to prosecute. II. SCREENING REQUIREMENT Under 28 U.S.C. § 1915(e)(2), in any case in which a plaintiff is proceeding in forma pauperis, the Court must conduct a review of the claims brought by the plaintiff to determine whether it “state[s] a claim on which relief may be granted,” is “frivolous or malicious,” or “seek[s] monetary relief against a defendant who is immune from such relief.” If the Court determines that the complaint fails to state a claim on which relief may be granted, it must be dismissed. Id. Similarly, if the Court determines the complaint is frivolous or malicious, it must be dismissed. Id. An action is deemed to be frivolous if it is “of little weight or importance: having no basis in law or fact” and malicious if it was filed with the “intention or desire to harm another.” Andrews v. King, 398 F.3d 1113, 1121 (9th Cir. 2005). Leave to amend may be granted to the extent that the deficiencies of the complaint can be cured by amendment. Cato v. United States, 70 F.3d 1103, 1106 (9th Cir. 1995). A complaint must contain “a short and plain statement of the claim showing that the pleader is entitled to relief . . . .” Fed. R. Civ. P. 8(a)(2). Detailed factual allegations are not required, but “[t]hreadbare recitals of the elements of a cause of action, supported by mere conclusory statements, do not suffice.” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009) (citing Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 555 (2007)). Plaintiff must set forth “sufficient factual matter, accepted as true, to ‘state a claim that is plausible on its face.’” Iqbal, 556 U.S. at 663 (quoting Twombly, 550 U.S. at 555). While factual allegations are accepted as true, legal conclusions are not. Id. at 678. In determining whether a complaint states an actionable claim, the Court must accept the allegations in the complaint as true, Hosp. Bldg. Co. v. Trs. of Rex Hospital, 425 U.S. 738, 740 (1976), construe pro se pleadings liberally in the light most favorable to the Plaintiff, Resnick v. Hayes, 213 F.3d 443, 447 (9th Cir. 2000), and resolve all doubts in the Plaintiff’s favor. Jenkins v. McKeithen, 395 U.S. 411, 421 (1969). Pleadings of pro se plaintiffs “must be held to less stringent standards than formal pleadings drafted by lawyers.” Hebbe v. Pliler, 627 F.3d 338, 342 (9th Cir. 2010) (holding that pro se complaints should continue to be liberally construed after Iqbal). III. SUMMARY OF PLAINTIFF’S COMPLAINT The complaint alleges as follows:

3. Plaintiff’s Mr. Shannon O. Murphy Esq. Sr. while he did remain perform legal business attending his legal advisory and document company named Sheetmetal & Associates, about 5:45 p.m. (PST). was told by IRS. Taxpayer Advocate Hotline agent of named, Ms. Barton, that the IRS relevant computer information system was being up-dated, and that he should call back the following Monday, 01/04/2021, in order apply for at regards the IRS form 911, “Request for Taxpayer Advocate Service Assistance” reply. 4. Mr. Murphy, ths case plaintiff’s, did in fact call again the Taxpayer Advocate Hotline, at (877) 777-4778, on Monday, 01/04/2021, and was reach IRS agent #1003651022, Mr. White, at about 6:28 p.m. (PST). Mr. White, agent to defendant, did place Mr. Murphy on hold, for he implied was going to be a brief period of time, in order he, Mr. White, attend fair to applications relevant, and could be indicated applied by he alone, regards handling mine request IRS advocate relevant assistance; Mr. White, of case defendant’s agents, after about a 15 min. wait, never returned to the telephone call remain at hold jurisdiction, he apply he should return; Plaintiff’s Mr. Murphy, was compel a panic – attack, upset VA doctor diagnosed accords relevant Bipolar 1 Disorder, and since so, Mr. Murphy alleges an type assault took place. Consequently before here as was, there must definitely had occur a “breach of contract”. 5. Plaintiff’s Mr. Murphy, latter, on 01/06/2021, attempted to call again, in order comply a regards complain against the unfair subject Mr. White, did allow for tortnegligence regards occur, since he failed continue at the telephone conversation at fair progress, by he should attempt try contact to Murphy, after telephone conversation was interrupted; Plaintiff’s Mr. Murphy, this time was answered by an IRS agent at (877) 777-4778, named Mr. Lopez, agent #1000158053, at about 5:45 p.m. (PST), and was very rudely detoured of fair necessary communications relevant mine asked, requested, required. Plaintiff’s Murphy was caused again an panic – attack, that plaintiff alleges, on purpose, to elude, as for Mr. Lopez, be fair apply relevant for continuity remain attend 911 form.

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Murphy Esq. Sr. v. U.S. Internal Revenue Service, (E.D. Cal. 2021).

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