Dowling v. Internal Revenue Service
- Laura Swain
- 1:26-cv-04462
- U.S. District Court · Southern District of New York
- 1
Angela Dowling v. Internal Revenue Service: Judge Swain dismissed the action, citing an earlier order and certifying that an appeal would not be taken in good faith.
The dismissal affected Angela Dowling’s action against the Internal Revenue Service and the other named defendants. The court’s certification also concerned any appeal from the judgment.
What happened
In Angela Dowling v. Internal Revenue Service, the court dismissed Dowling’s action for the reasons stated in a July 13, 2026, order. The opinion provided here does not explain those reasons.
The court also certified that any appeal from the judgment would not be taken in good faith. The judgment does not state any further ruling.
Chief United States District Judge Laura Taylor Swain signed the judgment on July 17, 2026.
The detailed version
- Dowling v. Internal Revenue Service · No. 1:26-cv-04462
- Laura Swain
- July 17, 2026
Disposition
The court dismissed this action “for the reasons stated” in its July 13, 2026, order. The opinion text provided here does not include that earlier order, so it does not identify the grounds for dismissal or explain whether the court reached the merits of any claim.
The court also certified under 28 U.S.C. § 1915(a)(3) that any appeal from the judgment would not be taken in good faith. The court cited a Supreme Court decision stating that an appellant shows good faith when seeking review of a nonfrivolous issue.
Chief United States District Judge Laura Taylor Swain signed the civil judgment on July 17, 2026, in New York, New York.
Read the full 1-page opinion on CourtListener, the free public archive maintained by the Free Law Project.