Court Opinion

ID: 4350222
Source: CourtListenerOpinion
Date Created: 2018-12-13 17:00:21.44582+00
Date Added: 2024-06-11T14:19:10.880276
License: Public Domain

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                                 [Unpublished]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-