Filed: Dec. 13, 2018
Latest Update: Mar. 03, 2020
Summary: United States Court of Appeals For the Eighth Circuit _ No. 18-1411 _ Joseph Allen May lllllllllllllllllllllPlaintiff - Appellant v. United States of America; Internal Revenue Service; Joel Wilson, Special Agent; Melanie G. Moffat lllllllllllllllllllllDefendants - Appellees _ Appeal from United States District Court for the Western District of Missouri - Jefferson City _ Submitted: December 10, 2018 Filed: December 13, 2018 [Unpublished] _ Before BENTON, SHEPHERD, and STRAS, Circuit Judges. _ PE
Summary: United States Court of Appeals For the Eighth Circuit _ No. 18-1411 _ Joseph Allen May lllllllllllllllllllllPlaintiff - Appellant v. United States of America; Internal Revenue Service; Joel Wilson, Special Agent; Melanie G. Moffat lllllllllllllllllllllDefendants - Appellees _ Appeal from United States District Court for the Western District of Missouri - Jefferson City _ Submitted: December 10, 2018 Filed: December 13, 2018 [Unpublished] _ Before BENTON, SHEPHERD, and STRAS, Circuit Judges. _ PER..
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United States Court of Appeals
For the Eighth Circuit
___________________________
No. 18-1411
___________________________
Joseph Allen May
lllllllllllllllllllllPlaintiff - Appellant
v.
United States of America; Internal Revenue Service; Joel Wilson, Special Agent;
Melanie G. Moffat
lllllllllllllllllllllDefendants - Appellees
____________
Appeal from United States District Court
for the Western District of Missouri - Jefferson City
____________
Submitted: December 10, 2018
Filed: December 13, 2018
[Unpublished]
____________
Before BENTON, SHEPHERD, and STRAS, Circuit Judges.
____________
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.
______________________________
1
The Honorable Nanette K. Laughrey, United States District Judge for the
Western District of Missouri.
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