Murphy Esq. Sr. v. U.S. Internal Revenue Service

I. BACKGROUND

20 Plaintiff Shannon O. Murphy Esq. Sr., doing business as Sheetmetal & Associates 21 (“Plaintiff”) is proceeding pro se and in forma pauperis in this action. 22 Plaintiff filed a complaint on June 1, 2021. (ECF No. 1.) The complaint sets forth claims 23 against the U.S. Internal Revenue Service Taxpayer Advocate arising out of two phone calls that caused Plaintiff to panic. (See id.) On July 9, 2021, the Court entered an order screening Plaintiff’s complaint and found that it failed to state any cognizable claims. (ECF No. 7.) The Court gave Plaintiff thirty days from the date of service of the order to file an amended complaint or to notify the Court that he wants to stand on his complaint. (Id. at 9-10.) The Court warned Plaintiff that “[f]ailure to comply with this order may result in the dismissal of this action.” (Id. at 10.) The thirty-day period has expired, and Plaintiff has not filed an amended complaint or otherwise responded to the Court’s order. Accordingly, for the reasons described below, the Court will recommend that Plaintiff’s case be dismissed for failure to state a claim. The Court will also recommend…