Zyskowski

I. INTRODUCTION

21 Plaintiff Joseph Adam Zyskowski sues an IRS employee, Defendant Neil T. 22 Schoonmaker, over a dispute as to whether Plaintiff owes penalties from allegedly filing a frivolous tax return. Upon review of the initial complaint on May 1, 2023, the Court issued an order for Plaintiff to show cause why this case should not be dismissed for lack of subject-matter jurisdiction. (ECF No. 6). Generally, the Court noted that Plaintiff had failed to identify any cognizable federal claim and had not sufficiently alleged diversity of citizenship among the parties or the amount in controversy. Within the order, the Court advised Plaintiff of the standards governing a tax-refund action and permitted Plaintiff to file an amended complaint adequately alleging jurisdiction. On May 17, 2023, Plaintiff timely responded, filing the following documents: (1) a motion to withdraw a filing included with his initial complaint, titled “Rules of the Joseph Adam 4 Zyskowski Court,”1 that purported to set procedural and substantive rules for how this case would proceed (ECF No. 9); (2) a response to the order to show cause, asserting that the Court…