Angela Perez v. Commissioner of Internal Revenue
- Laura Swain
- 1:26-cv-05658
- U.S. District Court · Southern District of New York
- 1
In Angela Perez v. Commissioner of Internal Revenue, Judge Swain dismissed the complaint as duplicative and denied appeal-related IFP status.
Angela Perez, whose complaint was dismissed as duplicative and whose request to proceed without paying appeal-related court fees was denied.
What happened
Angela Perez sued the Commissioner of Internal Revenue in the Southern District of New York. The opinion says her complaint duplicated an earlier action identified by docket number 26-CV-4160, which was pending in the District of New Jersey under docket number 2:26-CV-05319.
The court dismissed the complaint as duplicative. It also ruled that any appeal would not be taken in good faith and denied Ms. Perez permission to proceed without paying court fees for an appeal.
Chief United States District Judge Laura Taylor Swain issued the judgment on July 16, 2026.
The detailed version
- Angela Perez v. Commissioner of Internal Revenue · No. 1:26-cv-05658
- Laura Swain
- July 16, 2026
Background
Angela Perez filed a complaint against the Commissioner of Internal Revenue. The judgment states that, for the reasons given in a July 13, 2026, order, the complaint duplicated an action under docket number 26-CV-4160, identified as being in the Southern District of New York on June 1, 2026, and then pending under docket number 2:26-CV-05319 in the District of New Jersey.
Ruling
The court dismissed the complaint as duplicative. The judgment does not explain the underlying dispute or the reasons for the duplication determination beyond referring to the July 13 order.
The court also certified under 28 U.S.C. § 1915(a)(3) that any appeal would not be taken in good faith. It therefore denied permission to proceed without paying the required court fees for an appeal. This ruling concerned only appeal-related fee status and was separate from the dismissal of the complaint.
Judge
Chief United States District Judge Laura Taylor Swain signed the judgment.
Read the full 1-page opinion on CourtListener, the free public archive maintained by the Free Law Project.