(PC) Caetano v. Internal Revenue Service

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 NATHANIEL DWAYNE CAETANO, No. 2:23-cv-01521-EFB (PC) Plaintiff, v. ORDER AND FINDINGS AND

RECOMMENDATIONS

INTERNAL REVENUE SERVICE, Defendant. 16 Plaintiff, a state prisoner proceeding without counsel in an action brought under 42 U.S.C. § 1983, has filed a motion for leave to proceed in forma pauperis. ECF No. 2. The Prison Litigation Reform Act of 1995 permits any court of the United States to authorize the commencement and prosecution of any suit without prepayment of fees by a person who submits an affidavit indicating that the person is unable to pay such fees; however, [i]n no event shall a prisoner bring a civil action or appeal a judgment in a civil action or proceeding under this section if the prisoner has, on 3 or more prior occasions, while incarcerated or detained in any facility, brought an action or appeal in a court of the United States that was dismissed on the grounds that it is…