McCoy
McCoy v. IRS
Opinion
Trial Court Opinion
UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF CALIFORNIA 3 HICKORY MCCOY, et al., Case No. 23-cv-01750-PJH
Plaintiffs,
ORDER OF DISMISSAL
v.
INTERNAL REVENUE SERVICE, Defendant.
9 Plaintiffs, a California federal prisoner and a Florida federal prisoner, proceed with a pro se civil action against a governmental entity. They have been granted leave to proceed in forma pauperis. DISCUSSION STANDARD OF REVIEW Federal courts must engage in a preliminary screening of cases in which prisoners seek redress from a governmental entity or officer or employee of a governmental entity. 28 U.S.C. § 1915A(a). In its review the court must identify any cognizable claims, and dismiss any claims which are frivolous, malicious, fail to state a claim upon which relief may be granted, or seek monetary relief from a defendant who is immune from such relief. Id. at 1915A(b)(1),(2). Pro se pleadings must be liberally construed. Balistreri v. Pacifica Police Dep't, 901 F.2d 696, 699 (9th Cir. 1990). …