Joseph Allen May v. United States of America

United States Court of Appeals
For the Eighth Circuit
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No. 18-1411
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Joseph Allen May
lllllllllllllllllllllPlaintiff - Appellant
v.
United States of America; Internal Revenue Service; Joel Wilson, Special Agent;
Melanie G. Moffat
lllllllllllllllllllllDefendants - Appellees
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Appeal from United States District Court
for the Western District of Missouri - Jefferson City
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Submitted: December 10, 2018
Filed: December 13, 2018
[Unpublished]
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Before BENTON, SHEPHERD, and STRAS, Circuit Judges.
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PER CURIAM.

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Joseph Allen May appeals the district court’s 1 dismissal of his pro se action
under 26 U.S.C. § 7431 (providing for civil damages for unauthorized inspection or
disclosure of tax returns and tax return information). We find no basis, and May
offers none, for reversing the dismissal. See Topchian v. JPMorgan Chase Bank,
N.A., 760 F.3d 843, 848-49 (8th Cir. 2014) (de novo review; explaining liberal
construction of pro se complaint). We also find no abuse of discretion in the denial
of May’s post-judgment motion. See Ryan v. Ryan, 889 F.3d 499, 507-08 (8th Cir.
2018) (Fed. R. Civ. P. 59(e) motion); Horras v. Am. Capital Strategies, Ltd., 729 F.3d
798, 804 (8th Cir. 2013) (post-judgment motion for leave to amend complaint). The
judgment is affirmed. See 8th Cir. R. 47B.
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1The Honorable Nanette K. Laughrey, United States District Judge for the
Western District of Missouri.
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