(PS) Singh v. Internal Revenue Service

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 RAGHVENDRA SINGH, No. 2:25-cv-1138-TLN-CKD PS 12 Plaintiff, 13 v. ORDER AND 14 INTERNAL REVENUE SERVICE, et al., FINDINGS AND RECOMMENDATIONS 15 Defendant. 16

17 18 This action was referred to the undersigned pursuant to Local Rule 302(c)(21). See 28 19 U.S.C. § 636(b)(1). Plaintiff’s pro se complaint filed on February 22, 2022 (ECF No. 1) is before 20 the court for screening. Plaintiff also seeks to proceed in forma pauperis. (ECF No. 2.) Plaintiff’s 21 application makes the showing required by 28 U.S.C. § 1915. The motion to proceed in forma 22 pauperis is granted. 23 Pursuant to 28 U.S.C. § 1915(e), the court must screen every in forma pauperis 24 proceeding, and must order dismissal of the case if it is “frivolous or malicious,” “fails to state a 25 claim on which relief may be granted,” or “seeks monetary relief against a defendant who is 26 immune from such relief.” 28 U.S.C. § 1915(e)(2)(B); Lopez v. Smith, 203 F.3d 1122, 1126-27 27 (2000). Plaintiff’s complaint should…