Jordan-Rowell v. United States

Background

Janessa Jordan-Rowell brought this action against the Internal Revenue Service. She proceeded without a lawyer and submitted an application to proceed without prepaying court fees. The court explained that filing a civil action generally requires payment of $402: a $350 filing fee and a $52 administrative fee.

In her fee-waiver application, Jordan-Rowell stated that she was unemployed, that her last employment ended on February 26, 2023, and that her gross monthly wages at that time were $1,000. She also stated that she had not received additional funds of more than $200 during the preceding 12 months. Several questions about her bank accounts, other assets, monthly expenses, financial support for others, and other financial obligations were answered “N/A” or left unanswered.

The court also reviewed the allegations and attachments in Jordan-Rowell’s original and amended complaints. The amended complaint challenges the IRS’s denial of requested income-tax refunds of $2,319,792 for tax year 2021 and $15,468 for tax year 2019. Attachments to the pleadings appeared to state that she earned $30,000,000 in 2021.

Court’s Analysis

The court stated that permission to proceed without prepaying fees is available for people who cannot afford the fees. Under 28 U.S.C. § 1915, a court may dismiss an action if an applicant’s statement of poverty is untrue. The court explained that dismissal is warranted when a plaintiff deliberately conceals or misrepresents financial assets or history to obtain fee-waiver status, but that not every minor, good-faith inaccuracy requires dismissal.

Because Jordan-Rowell’s application was incomplete and conflicting information appeared in the application and pleadings, the court found it unclear whether she was unable to pay the fees. The court did not decide the validity of her tax-refund claims in this order.

Order and Disposition

The court ordered Jordan-Rowell, within 30 days of April 11, 2023, either to pay $402 in fees or to complete, sign, and submit an amended fee-waiver application. The amended application must address the identified deficiencies and provide facts showing that she cannot pay the fees. If the court grants the amended application, she may proceed without prepaying the fees.

The court stated that it must dismiss the action if it determines that her allegation of poverty is untrue. No summons shall issue at that time. If Jordan-Rowell complies with the order, the action will be processed under the Clerk’s Office procedures; if she does not comply within the allowed time, the action will be dismissed. The court also certified that an appeal from the order would not be taken in good faith and denied fee-waiver status for purposes of an appeal.