No. 22-7175

Marvin Eduardo Luna Gomez v. Internal Revenue Service

Lower Court: Fourth Circuit
Docketed: 2023-04-03
Status: Denied
Type: IFP
Response WaivedIFP
Tags: civil-rights constitutional-claim data-breach due-process federal-statute identity-theft iRS-liability standing tax-refund
Key Terms:
Jurisdiction
Latest Conference: 2023-05-25
Question Presented (AI Summary)

Whether the district court erred in dismissing the plaintiff's complaint for failure to state a claim

Question Presented (from Petition)

Questions) Presented ee dime BOWE V. U-S.,.200 F. 3d_1304,/37/ (FED + CR-2OO) (WHETHER COURTWAS AND WHETHER. COMPLAINT STATES A CLAIM ARE QUESTIONS OF LAW _|REWEWED_DE NOVO.) ., MR GOMER. THE PLAINTIFEIN THIS CASE WAS COMPLIED Wile TE. COPT_ANO PROVIDED ‘mATERIAL Facts” ALONG Witt WAGES EReNED FOR _|WHIG ME WAS APPROVED By (IPS) AND_AccERTED To RETURN BACI-$9, 360-00 ___... |DOLALS_IN_NS. TAX REFUND For. OW: foe HE WAGES EARNED IN QOlO »pwitte pete STOLEN IN) A BREACH OF DATA CALLED “The ANTHEM IDENTITY DATA.BREKH Wien TWE(IRS) Ddentity 2474 BASE WAS. HACKED AND BREACHED TO STEALPEOPUS _—__TIDENTY. To. COMMIT FRAUD «185 240 DEPRIVATION OF REEF BENEATS. AUGUST | _, 201 ML GOMEL. REPORTER THE DELAY AND RRRODB HE WAS TNEORMED. CFA \eSInty BLEAGtIN THECIRS) AND promised % pay Back HE FUL AMOVNT | REFUND CHECK: WIG THEY REFUSE TO 00 $00 82032207: FOAUDULENT RETURNS STATEMENTS» ANDERSOM) Ve LIGERTY LOBBY ING »49F._UcS242A INO. (06 Sec R505 _..W986) THE _DIEPUTED FACTS, ALEGED BY THE PLAINTIFE ARE MATEIAR ewe THES COURT DSHS. GMNER. CLAM FR BEG FRNODS, ASD FOR FANWRE TO STATE A. CLAIM AND WHEN APPEBLED To THE UsS-COURTOFAMEMS, "IAG CLAIM WAS DENIED Foe APPEAL» ARBON STEELO SERY...CO:MeUeS p3!5 FiSd ee eae +2008.) (MATTERS OF CONSTITUTIONAL. INTERPRETATION RELEWE _ ipuenary Rewew.”) 2 18.2048 FEDERAL STATUTE. , DERRWITION OF REDERALCVA Rigi ATS CLAM TS_SUBSECT Fok. REUEF BUT M2. GOMEZ THEPLUINTIER: HAS BEENABLE ite Bese 6 Ua, STH, G TH ANO IG RONSTINTIONAL. mene oe Tue UNITED sTATES -_ Borst Vv. CHEVGON Copp .,.36 Fe 3d )308, 13/4 jam oe orn mir Aes pete cout ET conse —_ IssvEj" THE DI TRICT COURT'S RULING ON THAT ISSUE JS WOT CONCUUSIVE BETWEEN THE PANS”) Sc. HALPER. Ne SHOWERS, J74 -F» 3d. Ale, HO. nie3. (5TH CR-N44B) (STATING Har De NOVO. REVIEWS onsty APPIOPRIATE Fol. DISWUSSALS. Fob. HUE 10 STATE A.CLAWA ON WHICH . _\Peuere MAY bE GRANTED . 918 . 2/955, FRIURE To SECUICE PERSONAL. IDENTITY -SECTIONS _ UNER Vi. §00RD,14.6_F 3d _132.,13Y (Bd CIR1499) HOUInG THAT NIG USeCe GIS (AY AND ORNS 6.3 MAKENCE)(A) _DISMISSALS NRE SUBTECT_To DENOVO Reviews") « ARLEN Vs HARRINGTON ../52_F Bel /43,4Y (414 UR 442 OIA FALULE To STATE JI-CLAIM ARE REVIEWED DENOVO. 1B. $245. FEDERALLY PROTEETED ACTIVITIES. ANY BENERT, : sete ee, PROS, ALA 08 ACUI PoMLeD Oe Ronee BY ace 0 SuBOIMSION THERESE =, 5B WeSC. 2 QU9.. CAPIEIS,A FEDERAL STAINTE THAT MAKES 17 A GUINE FOR SUNEONE ACTING, i OER. COLOR. OF STATE LAW TO DEPRIUE WNOTUEZ PERSON OF FDERAQVILRIGUTS NDENALOP rr SO PARTIES (eI RIL PARTIES BPPEAR NTA E CAPTION OF THE CASE ON THE COVER. PAGE, INTHE CARTION_OF THE CASE. ON TUE COVER PAGE. UST_OE ALL PARTIES To THE_PROCEE DING IN THE Covet WHOSE JUDGMENT ISTHE WV RSECT OF THIS PETITION IS.ASFOUOWS INTERNAL ReVENVE SeAMice DEPARTMENT OF THE TReASVRy . JC RELATED CASES. GALL V.UMTED STATES SSA U-S28 126_S.CT. S86, 54/167 bed. del _Y4s(2007), _ JARRE VW. SHOWERS , 134 F.3d We, PONS (STH cue (9B) TRUDEAU... FepeRaCOmmISHOn, HS6 FE. 34 178186" BI(D.C-Cll 2006) —_.. ARBORI STEEL. SERN COs Ni NS oy BIS F. Sd 1332, 1BBY(FED-CR2003) GORST V.CUEVRON CORP., 36 ©. 3d 1308, 1/314 Ne (Sm CIR 1994) INOERSON N. UBERAY, INC +, UPA. UeS> 2YA,2YG, (06 S 6 CV-2R590S (1936), BALLEN V: HARLUIGTON ,, CPERISGRCORREERELEY (SRF. 3q WIZ MEF. CATH CIR AGB) : HOWLETT Ne ROSE.HAG US. AT 375276 (STATE IMMUNITY Rules DowOT APPLY smme _ leownt $i9ez action) IS S60. $202 Waves mMMUNTY [Oe LL.CLAINS AGAINST FEDEDAL OFFICERS ,AGEMUIS, | wHo ACT IN THEIR OF FILIAL CAPACITY Of FAILED To Act UNDER. Calo OR. Lem~AL AUTHORITY, a [ass N:&-T+ DOPONT De Nemours (Co, _-__|DiceSon) Vs MICRO SOFT CORP. ,. 307 F. 3A 193, AB (Yr cik. ZO0a), _ t . ’ —_, ANDERSON Ne LIBERTY LOBBY, INC. 494, U.S. QUA 248,10 $-CT. ISOS (IGG) mE t ‘DLS PUTED FACTS ALLEGED BY THe PLAINTIFF ARE MATERIAL? piste 7 S.NLEGED BY $m eee ee i | . 4 ABs OF CONTENTS. AE OPINIONS Below, es _ QURISDICTION _ |CONSTTIVTIONAL AND STATUTORY PROVISIONS voweD BS | STsEMENTOR HE CASE. SSC“ < << ___ [REASONS FOR GRANTING WE WAIT ~ | INDEX

Docket Entries

2023-05-30
Petition DENIED.
2023-05-10
DISTRIBUTED for Conference of 5/25/2023.
2023-05-03
Waiver of right of respondent Internal Revenue Service to respond filed.
2022-12-13
Petition for a writ of certiorari and motion for leave to proceed in forma pauperis filed. (Response due May 3, 2023)

Attorneys

Internal Revenue Service
Elizabeth B. PrelogarSolicitor General, Respondent
Elizabeth B. PrelogarSolicitor General, Respondent
Marvin Eduardo Luna Gomez
Marvin Eduardo Luna Gomez — Petitioner
Marvin Eduardo Luna Gomez — Petitioner