(PC)Vargas

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 9 FRANCISCO JAVIER VARGAS, JR., No. 2:21-cv-02102 WBS DB P Plaintiff, v. ORDER INTERNAL REVENUE SERVICE, et al., Defendants. 15 Plaintiff, a state prisoner, proceeds without counsel and seeks relief relating to economic impact payments (“EIPs”) allegedly owed but not received under the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”). Plaintiff’s first amended complaint filed on April 29, 2022 (ECF No. 11) is before the court for screening. For the reasons set forth below, the court lacks subject matter jurisdiction over plaintiff’s claims for alleged violations of his constitutional rights brought against the Unites States, its agencies, and officials acting in the scope of their employment. The first amended complaint also fails to state a cognizable claim for a tax refund suit under 28 U.S.C. § 1346 and 26 U.S.C. § 7422. Plaintiff will be granted another opportunity to file an amended complaint to attempt to 25 …