Joe Meyer v. United States of America

United States Court of Appeals
For the Eighth Circuit
___________________________
No. 24-3331
___________________________
Joe Meyer
lllllllllllllllllllllPlaintiff - Appellant
v.
United States of America
lllllllllllllllllllllDefendant - Appellee
____________
Appeal from United States District Court
for the Northern District of Iowa - Western
____________
Submitted: July 18, 2025
Filed: July 23, 2025
[Unpublished]
____________
Before LOKEN, GRUENDER, and GRASZ, Circuit Judges.
____________
PER CURIAM.
Iowa resident Joe Meyer brought this tax refund action against the United
States to recover disallowed net operating losses he carried forward to subsequent tax
years and claimed as an Earned Income Tax Credit (EITC), plus damages based on
what he would have earned had he timely received the claimed EITC credit.

-- 1 of 2 --

The district court1 denied Meyer’s pro se motion for summary judgment, ruling
in a lengthy Order on Cross Motions for Summary Judgment that Meyer “does not
clearly set forth the statutory vehicles for his claims for relief” and “fails to comply
with Local Rule 56;” that his EITC refund claim is based on “his misguided
interpretation of [26 U.S.C.] § 32” and fails because he did not demonstrate earned
income in the subsequent tax year, which is required to be eligible for an EITC credit;
and that his damage claim for lost business and investment opportunities is barred by
his failure to show government conduct that is actionable under 26 U.S.C. § 7433.
The district court dismissed the case and Meyer timely appealed. After careful
review, we affirm for the reasons stated by the district court. See 8th Cir. R. 47B;
Johnson v. Blaukat, 453 F.3d 1108, 1112 (8th Cir. 2006) (standard of review).
______________________________
1The Honorable Leonard T. Strand, United States District Judge for the
Northern District of Iowa.
-2-

-- 2 of 2 --