DLD

- 132 NOT PRECEDENTIAL

UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT

___________ No. 15

- 2892

___________ JEFFREY GIBSON
,

Appellant

v.
J.P. HARRIS ASSOCIATES; SUSQUEHANNA TWP. TAXING OFFICE

____________________________________ On A ppeal from the United States District Court for the Middle District of Pennsylvania (D.C. Civil No. 1

- 13

- cv

- 02901 ) District Judge: Honorable John E. Jones
, III

____________________________________ Submitted for Possible Dismissal Pursuant to 28 U.S.C. § 1 915(e)(2)(B) or Summary Action Pursuant to Third Circuit L

. A

. R

. 27.4 and I.O.P. 10.6 February 4, 2016 Before: CHAGARES, GREENAWAY, JR. and SLOVITER
, Circuit Judges

(Opinion filed : February 23, 2016 )

_________ OPINION *

_________ PER CURIAM

* This disposition is not an opinion of the full C ourt and pursuant to I.O.P. 5.7 does not constitute binding precedent.2

Jeffrey Gibson, proceeding pro se, appeals from the District Court’s order denying
his motion to reopen his District Court proceedings . For the reasons set forth below, we

will sum marily affirm.

In 2013 , Gibson filed a n application to proceed in forma pauperis and a proposed
complain t, na ming as defendants J.P. Harris Associates and Susquehanna Township
Taxing Office. A Magistrate Judge recommended granting Gibson’s application to
proceed in forma pauperis and screened his complaint pursuant to 28 U.S.C.
§ 1915(e)(2). A lthough the Magistrate Judge found the allegations unclear
, she discerned
that Gibson sought an order from the District Court directing Susquehanna Township
, Pennsylvania
, to turn over information on school property taxes from 2011 and 2012.
Gibson also complained th at the state had no right to levy a school tax and requested an
order ending school taxes in Pennsylvania and replacing them with a federal tax on oil
and gas companies. In an order entered on September 9, 2014, the District Court adopted
the Magistrate J udge’s report , granted Gibson leave to proceed in forma pauperis, and

d ismissed his complaint with prejudice as frivolous pursuant to § 1915(e)(2)(B)(i).
Gibson did not appeal this dismissal.
Instead, on July 23, 2015, Gibson filed a “ motion to reopen ” and a second motion
to proceed in forma pauperis . In his motion to reopen , Gibson alleged that a June 2014
report from the Pennsylvania “State Auditor General Office” purportedly found that
Susquehanna Township “wasted 7.2 million dollars of people tax m oney.” Based on this
report, Gibson requested that Susquehanna Township repay taxpayers $7.2 million and3

that a tax be levied on gas and oil companies to re place the school tax in Pennsylvania.

In an order entered on July 27, 2015, the District Court su mmarily denied his motion to
proceed in forma pauperis and his motion to reopen , noting that, as it had concluded
when dismissing the complaint under § 1915(e)(2)(B)(i), Gibson’s claims had no basis in
fact or law and were entirely frivolous. Gibson filed a timely notice of appeal.
We have jurisdiction pursuant to 28 U.S.C. § 1291
, 1 and we may summarily affirm
the District Court’s order if the appeal does not raise a substantial question. 3d Cir.
L.A.R. 27.4; 3d Cir. I.O.P. 10.6. We may affirm on any basis supported by the record.

See Erie Telecomms., Inc. v. City of Erie , 853 F.2d 1084, 1089 n.10 (3d Cir. 1988)

. We construe Gibson’s motion to reopen as seeking relief pursuant to Federal Rule

of Civil Procedure 60(b)(2) , which allows a litigant to obtain relief from a final judgment
based on “newly discovered evidence

. ” 2 Generally, we review orders denying Rule 60(b)

motions for abuse of discretion. See Jackson v. Danberg , 656 F.3d 157, 162 (3d Cir.

1 To the extent that Gibson seeks to challenge the District Court’s September 9, 2014 order dismissing his complaint as frivolous pursuant to § 1915(e)(2)(B)(i), we lack jurisdiction because the notice of appeal was not timely with regard to that order. Pursuant to Rule 4(a)(1) of the Federal Rules of Appellate Procedure, a notice of appeal in a civil case in which the United States is not a party must be filed within 30 days of the date of entry of the judgment or order appealed. Gibson’s notice of appeal was filed after the District Court entered its order dismissing the complaint. Although the time to appeal may be tolled if, within 28 days of entry of judgment, a party files a motion pursuant to Rule 60 of the Federal Rules of Civil Procedure, see Fed. R. App. P. 4(a)(4)(A)(vi)
, Gibson’s motion to reopen was filed well beyond that time fram e.

2 Although G ibson did not cite Rule 60(b)(2) in his motion to reopen, he expressly moved to reopen his case “on the legal gro[unds] that a case m[a]y be reopened should new information to the case [be] f[ou]nd.”4

2011)

. An appeal from the denial of Rule 60(b) relief does not bring up the underlying
judgment for review. See Browder v. Dir., Dep’t of Corr. , 434 U.S. 257, 263 n.7 (1978)

.
Pursuant to Rule 60(b)(2), a district court has discretion to reopen a judgment only if the
newly discovered evidence is mater ial and “ would probably have changed the outcome”
of the proceedings. See Bohus v. Beloff , 950 F.2d 919, 930 (3d Cir. 1991)

. The District Court initially dismissed Gibson’s complaint pursuant to
§ 1915(e)(2)(B)(i) because his request to stop Pennsylva nia school taxes lacked any basis

in fact or law. Gibson’s claim in his motion to reopen that a June 2014 report allegedly
found that Susquehanna Township somehow misused $7.2 million of taxpayer money
does not change the District Court’s analysis that Gi bson’s claims were factually and
legally frivolous. Indeed, Gibson made similar claims in his objection s to the Magistrate
Judge’s report and recommendation, which the District Court determined were without

merit. In addition, Gibson’s motion to reopen r easserts his requests to end school taxes
and levy taxes against oil and gas companies. T hese allegations are insufficient to
warrant the “extraordinary relief” afforded by Rule 60(b). 3 See Bohus , 950 F.2d at 930
(“We view Rule 60(b) motions as ‘extraord inary relief which should be granted only

3 To the extent Gibson’s motion to r eopen could be construed as seeking re lief pursuant to Rule 60(b)(6), it similarly fails. Rule 60(b)(6) permits a litigant to move for relief from judgment for “any other reason that justifies relief.” A l itigant moving under Rule 60(b)(6) must show “ext raordinary circumstances” to justify reopening of a final judgment. Gonzalez v. Crosby , 545 U.S. 524, 535 (2005) . Gibson has not presented any extraordinary reasons why his District Court proceeding should be reopened.5

where extraordinary justifying circumstances are present.’”) (citation omitted).
Therefore, we conclude that the District Court acted within its discretion in denying
Gibson’s motion to reopen. 4
Accordingly, we will affirm the District Court’s order.

4 To the extent Gibson also appea ls the denial of his July 23, 2015 motion for leave to proceed in forma pauperis, we note that the District Court had already granted Gibson leave to proceed in forma pauperis in its order entered on September 9, 2014. Accordingly, Gibson’s second motion for leave to proceed in forma pauperis was unnecessary.