United States District Court, S.D. Alabama, Southern Division
COREY L. DIAMOND, Plaintiff,
INTERNAL REVENUE SERVICE, Defendant.
REPORT AND RECOMMENDATION
BRADLEY MURRAY, UNITED STATES MAGISTRATE JUDGE.
action is before the Court on Plaintiff's one-page
pro se complaint (Doc. 1), which contains a request
to proceed without prepayment of fees and costs (see
Id. (“I do not have money to pay for fee[s] or
costs[.]”)). This matter has been referred to the
undersigned for pretrial disposition pursuant to 28 U.S.C.
§ 636(b)(1)(B) and General Local Rule 72(a)(2)(S).
Because Diamond's complaint contains a request for leave
to proceed without prepayment of costs and fees (Doc. 1, at
1), this Court has the obligation to undertake a review of
his complaint pursuant to the provisions of 28 U.S.C. §
1915(e). That statute instructs courts to dismiss any action
when it is determined that an in forma pauperis
applicant's suit is “frivolous or malicious,
” “fails to state a claim on which relief may be
granted, ” or “seeks monetary relief against a
defendant who is immune from such relief.” 28 U.S.C.
§ 1915(e)(2)(B). Upon consideration of Plaintiff's
Complaint, it is recommended that this action be
DISMISSED WITHOUT PREJUDICE, prior to
service of process, because this Court lacks subject matter
jurisdiction over a suit against the Internal Revenue Service
(“IRS”)-the IRS is not an entity that can be
sued-and even treating this action as one against the United
States, Plaintiff has failed to state a claim upon which
relief may be granted. 
November 19, 2019, the pro se Plaintiff filed what
he presumably intended to be a complaint-although the
document is not designated as such-against the IRS. (Doc. 1).
The entirety of Plaintiff's allegations consist of the
I irs had took my kid[s] and said they was not mine to money
for me form 2013-2019 send it to the SSA for unemployment
compensation got proof and did not go by the book they was
using so I a[m] asking for a relief of 200, 000 and there are
3 IRS page USA.gov, IRS.com, white, orange, blue one I send
the information to the U.S. FBI get information U.S.
FBI and you will see what they did.
Court in this case applies clearly-established law that
“the IRS cannot be sued in its own name because it is
not an agency permitted by Congress to be sued eo
nomine.” Price v. I.R.S., 2002 WL
1058154, *1 (S.D. Ala. Apr. 11, 2002) (citations omitted);
see also Hedley v. I.R.S., 2011 WL 4073788, *2
(N.D.Ga. Jan. 7, 2011) (recognizing the IRS “cannot be
sued directly”); McLaurine v. Mid South
Restaurants, Inc., 2007 WL 1893318, *4 (M.D. Ala. Apr.
23, 2007) (“The IRS argues,
correctly, that it cannot be sued
as an individual entity.”); Brewer v. Commissioner,
Internal Revenue, 435 F.Supp.2d 1174, 1178 (S.D. Ala.
2006) (“[T]he IRS is not an entity that can be
sued.”); Johnson v. I.R.S., 2005 WL 6272919,
*3 (S.D. Ga. Sept. 30, 2005) (“Congress has not
designated . . . the IRS as [a] bod[y] corporate and has not
authorized [it] to be sued.”). As a result, this Court
cannot exercise subject-matter jurisdiction in a suit brought
against the IRS. See Pace v. Platt, 2002 WL
32098709, *3 (N.D. Fla. Sept. 10, 2002), aff'd,
67 Fed.Appx. 584 (11th Cir. Apr. 24, 2003).
addition, even upon treating this action as one against the
United States, see Brewer, supra, at 1178
(“The proper approach when the IRS is sued is to treat
the action as one brought against the United States.”),
the case must be dismissed prior to service because
Diamond's complaint fails to state a claim on which
relief may be granted. See 28 U.S.C. §
survive dismissal for failure to state a claim, “a
complaint must contain sufficient factual matter, accepted as
true, to ‘state a claim to relief that is plausible on
its face.'” Ashcroft v. Iqbal, 556 U.S.
662, 678, 129 S.Ct. 1937, 173 L.Ed.2d 868 (2009).
Rule of Civil Procedure 8(a) further provides that in order
to state a claim for relief, a pleading must contain:
(1) a short and plain statement of the grounds of the
court's jurisdiction, unless the court already has
jurisdiction and the claim needs no new jurisdictional
(2) a short and plain statement of the claim showing that the
pleader is entitled to relief; and
(3) a demand for the relief sought, which may include relief
in the alternative or ...