(PC) Melger v. United States Department of the Treasury

District Court, E.D. California·Decided March 23, 2022·No. 1:21-cv-01183·Unknown

Opinion

THOMAS JOSEPH MELGER, ) Case No.: 1:21-cv-01183-JLT-SAB (PC) ) Plaintiff, ) ) FINDINGS AND RECOMMENDATIONS v. ) RECOMMENDING DISMISSAL OF ACTION

UNITED STATES DEPARTMENT OF ) (ECF No. 18) ) TREASURY, et al., ) ) Defendants. ) ) )

Plaintiff Thomas Joseph Melger is proceeding pro se and in forma pauperis in this civil rights action pursuant to 42 U.S.C. § 1983. Plaintiff filed the instant action on August 2, 2021. On August 10, 2021, the Court screened Plaintiff’s complaint, found no cognizable claim, and granted Plaintiff thirty days to file an amended complaint. (ECF No. 9.) Plaintiff filed a first amended complaint on August 19, 2021. (ECF No. 11.) On October 28, 2021, the undersigned issued Findings and Recommendations recommending that the action be dismissed for failure to state a cognizable claim for relief. (ECF No. 15.) On January 20, 2022, the assigned District Judge adopted the Findings and Recommendations, in part, and granted Plaintiff leave to file a second amended complaint within thirty days. (ECF No. 17.) Plaintiff failed to file a second amended complaint within the thirty day time frame. Therefore, on February 28, 2022, the Court ordered Plaintiff within fourteen days why the action should not be dismissed. (ECF No. 18.) Plaintiff has failed to file a response to the order to show cause and the time to do so has passed. I. Notwithstanding any filing fee, the court shall dismiss a case if at any time the Court determines that the complaint “(i) is frivolous or malicious; (ii) fails to state a claim on which relief may be granted; or (iii) seeks monetary relief against a defendant who is immune from such relief.” 28 U.S.C. § 1915(e)(2); see Lopez v. Smith, 203 F.3d 1122, 1129 (9th Cir. 2000) (section 1915(e) applies to all in forma pauperis complaints, not just those filed by prisoners); Calhoun v. Stahl, 254 F.3d 845 (9th Cir. 2001) (dismissal required of in forma pauperis proceedings which seek monetary relief from immune defendants); Cato v. United States, 70 F.3d 1103, 1106 (9th Cir. 1995) (district court has discretion to dismiss in forma pauperis complaint under 28 U.S.C. § 1915(e)); Barren v. Harrington, 152 F.3d 1193 (9th Cir. 1998) (affirming sua sponte dismissal for failure to state a claim). The Court exercises its discretion to screen the plaintiff’s complaint in this action to determine if it “(i) is frivolous or malicious; (ii) fails to state a claim on which relief may be granted; or (iii) seeks monetary relief against a defendant who is immune from such relief.” 28 U.S.C. § 1915(e)(2). In determining whether a complaint fails to state a claim, the Court uses the same pleading standard used under Federal Rule of Civil Procedure 8(a). 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)). In reviewing the pro se complaint, the Court is to liberally construe the pleadings and accept as true all factual allegations contained in the complaint. Erickson v. Pardus, 551 U.S. 89, 94 (2007). Although a court must accept as true all factual allegations contained in a complaint, a court need not accept a plaintiff’s legal conclusions as true. Iqbal, 556 U.S. at 678. “[A] complaint [that] pleads facts that are ‘merely consistent with’ a defendant’s liability . . . ‘stops short of the line between possibility and plausibility of entitlement to relief.’” Id. (quoting Twombly, 550 U.S. at 557). II. Plaintiff’s amended complaint alleges that he did not receive his second or third EIPs for $600 and $1,400, which were distributed pursuant to 26 U.S.C. §§ 6428A and 6428B. (ECF No. 11.) Plaintiff alleges his sister filed a request on the IRS’s website on his behalf for non-tax filers but had nonetheless not received his EIPs. He does not allege he filed a tax return for the year 2020. (Id.) The relevant statutes permit “an eligible individual” to receive a tax credit in the amount of $600, id. § 6428A(a), and $1,400, id. § 6428B(a). Both statutes define an “eligible individual” to mean “any individual other than” (1) a nonresident alien, (2) “any individual with respect to whom a deduction under [26 U.S.C. § 151] is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins,” and (3) an estate or trust. 26 U.S.C. §§ 6428A(d)(1)-(3); 6428B(d)(1)-(3). Incarcerated persons are “eligible individuals” to receive EIPs under the CARES Act. Scholl v. Mnuchin, 494 F. Supp. 3d 661, 689 (N.D. Cal. 2020). District courts addressing similar claims brought under the CARES Act have typically found that plaintiffs lack standing because they needed to file a tax return first. Graham v. Department of the Treasury Internal Revenue Service, No. 21-CV-1411, 2021 WL 5356784 (E.D. Pa. Nov. 17, 2021), is a prime example. There, a state inmate had sought an economic impact payment but had not yet filed a tax return. Id. at *1–2. The court first determined that the plaintiff did not need to exhaust administrative remedies before filing suit. Id. at *2. Then, relying on the statute governing the first round of payments—which, for present purposes, is similar to the portions of the tax code here—the court concluded that the plaintiff lacked standing: Article III of the Constitution limits the power of the federal judiciary to the resolution of cases and controversies. Sprint Commc’ns Co., L.P. v. APCC Servs., Inc., 554 U.S. 269, 273 (2008). “That case-or-controversy requirement is satisfied only where a plaintiff has standing.” Id. “[T]he irreducible constitutional minimum of standing contains three elements.” Lujan v. Defenders of Wildlife, 504 U.S. 555, 560 (1992). First, the plaintiff must have suffered an “injury in fact” that is “concrete and particularized” and “actual or imminent, not conjectural or hypothetical.” Id. (internal quotations omitted). Second, there must be a “causal connection between the injury and the conduct complained of” such that the injury is fairly traceable to the defendant’s conduct. Id. Third, it mus

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