Joseph May v. United States, No. 18-1411 (8th Cir. 2018)

Annotate this Case
Court Description: Per Curiam - Before Benton, Shepherd and Stras, Circuit Judges] Civil case - Federal tax. Dismissal of pro se action under 26 U.S.C. Sec. 7431, which provides for civil damages for unauthorized inspection or disclosure of tax returns and return information, affirmed without comment.
Download PDF
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the Western District of Missouri - Jefferson City ____________ Submitted: December 10, 2018 Filed: December 13, 2018 [Unpublished] ____________ Before BENTON, SHEPHERD, and STRAS, Circuit Judges.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. -2-