(PS) Singh v. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 RAGHVENDRA SINGH, No. 2:23-cv-00053 KJM AC PS Plaintiff, v. FINDINGS AND RECOMMENDATIONS INTERNAL REVENUE SERVICE, Defendant. 16 Plaintiff is proceeding pro se, and this action accordingly was referred to the undersigned by Local Rule 302(c)(21). Plaintiff was granted leave to proceed in forma pauperis, and his initial complaint was found unsuitable for service. ECF No. 3. Plaintiff filed a First Amended Complaint, which was also found unsuitable for service. ECF Nos. 4, 5. Now before the court is plaintiff’s Second Amended Complaint. Because the court finds this complaint also to be unsuitable for service, the undersigned recommends that the complaint be dismissed without further leave to amend. I. Screening Standard The federal IFP statute requires federal courts to dismiss a case if the action is legally “frivolous or malicious,” fails to state a claim upon which relief may be…