Sierra

UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

PETER SIERRA, Case No. 1:22-cv-01226-SAB

Plaintiff, FINDINGS AND RECOMMENDATIONS

RECOMMENDING DISMISSAL OF FIRST

v. AMENDED COMPLAINT AND TO CLOSE

CASE

INTERNAL REVENUE SERVICE,

ORDER DIRECTING CLERK OF COURT

Defendant. TO RANDOMLY ASSIGN DISTRICT

JUDGE

16 (ECF No. 4)

OBJECTIONS DUE WITHIN FOURTEEN

DAYS

19 I. INTRODUCTION AND BACKGROUND Peter Sierra (“Plaintiff”), a state prisoner proceeding pro se and in forma pauperis, filed this action against the Internal Revenue Service (“IRS”) on July 25, 2022. (ECF No. 1.) The action was initially assigned to Magistrate Judge Allison Claire, in the Sacramento Division of the Eastern District. On August 25, 2022, Judge Claire screened the Plaintiff’s complaint, and granted Plaintiff thirty (30) days to file an amended complaint that addressed the specific deficiencies identified in…