(PC) Beaton v. IRS

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 PAUL NIVARD BEATON, No. 2:23-cv-0669 DB P Plaintiff, v. ORDER IRS, Defendant. 16 Plaintiff is a former state inmate proceeding pro se with a civil rights action pursuant to 42 U.S.C. § 1983. Plaintiff alleges that the Internal Revenue Service (“IRS”) assessed a $5,000 penalty and improperly withheld his economic impact payments. Plaintiff has paid the filing fee in full. Presently before the court is plaintiff’s first amended1 complaint for screening. (ECF No. 3.) For the reasons set forth below, the court will dismiss the complaint with leave to amend. SCREENING I. Legal Standards The court is required to screen complaints brought by prisoners seeking relief against a governmental entity or an officer or employee of a governmental entity. See 28 U.S.C. §

1 Plaintiff filed an amended one day after the original complaint was filed on the docket. Because an amended complaint…