Parker v. Department of the Treasury

CourtDistrict Court, E.D. Missouri
DecidedDecember 20, 2021
Docket4:21-cv-01227
StatusUnknown

This text of Parker v. Department of the Treasury (Parker v. Department of the Treasury) 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
Parker v. Department of the Treasury, (E.D. Mo. 2021).

Opinion

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MISSOURI EASTERN DIVISION

RAEVON PARKER, ) ) Plaintiff, ) ) v. ) No. 4:21-CV-1227-JAR ) DEPARTMENT OF THE TREASURY, et al., ) ) Defendants. )

MEMORANDUM AND ORDER

This matter is before the Court upon the motion of plaintiff Raevon Parker for leave to proceed in this action without prepaying fees or costs. Upon consideration of the motion and the financial information provided therein, the Court concludes that plaintiff is unable to pay the filing fee. The motion will therefore be granted. Additionally, for the reasons discussed below, the Court will dismiss this action, without prejudice. Legal Standard Under Rule 12(h)(3) of the Federal Rules of Civil Procedure, if the Court determines at any time that it lacks subject matter jurisdiction, it must dismiss the action. Additionally, this Court is required to review a complaint filed in forma pauperis to determine whether summary dismissal is appropriate. See 28 U.S.C. § 1915(e). This Court must dismiss a complaint or any portion of it that states a frivolous or malicious claim, that fails to state a claim upon which relief may be granted, or that seeks monetary relief from a defendant who is immune from such relief. 28 U.S.C. § 1915(e)(2)(B). An action is frivolous if it “lacks an arguable basis in either law or fact.” Neitzke v. Williams, 490 U.S. 319, 328 (1989). An action fails to state a claim upon which relief may be granted if it does not plead “enough facts to state a claim to relief that is plausible on its face.” Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 570 (2007). A claim is facially plausible when the plaintiff “pleads factual content that allows the court to draw the reasonable inference that the defendant is liable for the misconduct alleged.” Ashcroft v. Iqbal, 556 U.S. 662, 678 (2009). Determining whether a complaint states a plausible claim for relief is a context-specific task that requires the reviewing court to draw upon judicial experience and common sense. Id. at 679. The court must assume the veracity of well-pleaded facts, but need not accept as true “[t]hreadbare recitals of the elements of a cause of action, supported by mere conclusory statements.” Id. at 678

(citing Twombly, 550 U.S. at 555). This Court must liberally construe complaints filed by laypeople. Estelle v. Gamble, 429 U.S. 97, 106 (1976). This means that “if the essence of an allegation is discernible,” the court should “construe the complaint in a way that permits the layperson’s claim to be considered within the proper legal framework.” Solomon v. Petray, 795 F.3d 777, 787 (8th Cir. 2015) (quoting Stone v. Harry, 364 F.3d 912, 914 (8th Cir. 2004)). However, even pro se complaints 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). Federal courts are not required to assume facts that are not alleged, Stone, 364 F.3d at 914-15, nor are they required to interpret procedural rules so as to excuse mistakes by those who proceed without counsel. See McNeil v. United States, 508 U.S. 106, 113 (1993).

The Complaint Plaintiff prepared the complaint using the Court’s “Complaint for Violation of Civil Rights” complaint form. He identifies the defendants as the United States Department of the Treasury, and the Internal Revenue Service. Plaintiff avers this Court has jurisdiction over this action because his claims arise under 42 U.S.C. § 1983, and writes “Right to appeal” and “The defendants failed to inform of charges, and seized property or provide witnesses to call and confront.” (ECF No. 1 at 3, 4). Plaintiff also indicates an intent to bring a Bivens1 action against the defendants to vindicate the violation of his Fifth and Sixth amendment rights, and writes: “Protection against trial w/o indict Right to be informed of charges.” Id. at 3. Because of the manner in which plaintiff prepared the complaint, his claims are not readily discernible. However, it appears he seeks $1 trillion from the defendants in connection with the allegedly wrongful assessment of taxes and/or fees, and/or the wrongful refusal to give him money. He alleges that after he completed college, “Defendants recanted on an amount issued when at the

time plaintiff qualified for funding from government. Taxes have been [illegible] to plaintiff’s account with no warning or way to contest. Defendant has threatened to take several attempts to retrieve funds from plaintiff.” Id. at 4. Plaintiff further alleges “the IRS said I owed a debt to them that I was unaware of for years,” and threatened to take money from plaintiff and assess late fees. Id. Plaintiff’s description of his injuries and his prayer for relief give no indication of what his claims might be. He claims the defendants humiliated, embarrassed and slandered him, and subjected him to “negative labeling” and “being outcast amo[]ngst the only society to accept or acknowledge.” Id. at 5. He further alleges the defendants caused “[p]hysical injuries include aches, and pains from injections of unapproved medications for unexplained phenomena of intel[i]gence mistaken for a form of psychos’s [sic] that’s unfounded to date.” Id. at 5. He seeks $1 trillion

dollars in damages, and writes: The plaintiff would like the court to issue a recurring funding to the community that has been targeted to be deprived of opportunity for economic gain. The plaintiff is requesting that some form of reparations be issued to his demographic of peeps. The plaintiff would like for this honorable court to supply plaintiff with enough to cover legal fees and expens[]es to cover the start-up of a marijuana dispensary in Missouri. The plaintiff believes that he should not be deprived of a thriving economic opportunity in the marijuana field. Plaintiff would also request to be given a formal title to be addressed properly as to be no confusion for identity. Mr. President is enough.

1 Bivens v. Six Unknown Named Agents of the Federal Bureau of Narcotics, 403 U.S. 388 (1971). Id. at 5. After filing the complaint, plaintiff submitted materials he received from the Internal Revenue Service. It is unclear exactly how the materials relate to the allegations described in the complaint. Plaintiff has also filed a motion asking this Court to “hold the defendant liable and subject to suit for which the entity using the ruse of government to assault its citizens to produce monetary gain.” (ECF No. 4 at 2).

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Related

Estelle v. Gamble
429 U.S. 97 (Supreme Court, 1976)
United States v. Mitchell
463 U.S. 206 (Supreme Court, 1983)
West v. Atkins
487 U.S. 42 (Supreme Court, 1988)
Neitzke v. Williams
490 U.S. 319 (Supreme Court, 1989)
Denton v. Hernandez
504 U.S. 25 (Supreme Court, 1992)
McNeil v. United States
508 U.S. 106 (Supreme Court, 1993)
Federal Deposit Insurance v. Meyer
510 U.S. 471 (Supreme Court, 1994)
Lane v. Pena
518 U.S. 187 (Supreme Court, 1996)
Bell Atlantic Corp. v. Twombly
550 U.S. 544 (Supreme Court, 2007)
Ashcroft v. Iqbal
556 U.S. 662 (Supreme Court, 2009)
Lee A. Barnes, Jr. v. United States
448 F.3d 1065 (Eighth Circuit, 2006)
Patel v. United States Bureau of Prisons
515 F.3d 807 (Eighth Circuit, 2008)
James Solomon v. Deputy U.S. Marshal Thomas
795 F.3d 777 (Eighth Circuit, 2015)
Martin v. Aubuchon
623 F.2d 1282 (Eighth Circuit, 1980)

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Bluebook (online)
Parker v. Department of the Treasury, Counsel Stack Legal Research, https://law.counselstack.com/opinion/parker-v-department-of-the-treasury-moed-2021.