Atuegwu v. IRS USA
- Laura Swain
- 1:23-cv-02546
- U.S. District Court · Southern District of New York
- 2
In Atuegwu v. IRS USA, Judge Swain barred new tax-refund suits without permission, closed the case, and denied fee-waiver status for an appeal.
Chinwe N. Atuegwu is barred from filing new tax-refund actions in the U.S. District Court for the Southern District of New York without prior permission from the court.
What happened
In Chinwe N. Atuegwu v. IRS USA, Chinwe N. Atuegwu, representing herself, sought income-tax refunds for 2013, 2014, and 2015. The court had dismissed those claims as precluded because she had raised them in a prior related proceeding that was dismissed with prejudice.
The court had ordered Atuegwu to explain by declaration why she should not be barred from filing new tax-refund actions in that court without permission. She did not file the required declaration.
Chief Judge Laura Taylor Swain issued the bar order under federal law, requiring Atuegwu to obtain permission before filing a new tax-refund action. The court directed the Clerk to close the case and enter judgment, and denied fee-waiver status for any appeal.
The detailed version
- Atuegwu v. IRS USA · No. 1:23-cv-02546
- Laura Swain
- July 7, 2023
Background
Chinwe N. Atuegwu filed the action without a lawyer against the Internal Revenue Service, identified in the caption as IRS USA. She sought income-tax refunds for tax years 2013, 2014, and 2015.
The opinion states that on May 8, 2023, the court dismissed the claims under Rule 41(b) of the Federal Rules of Civil Procedure because they were precluded by claims Atuegwu had raised in a prior related proceeding. That earlier proceeding had been dismissed with prejudice, meaning the claims could not be brought again in that proceeding.
Filing restriction
Because of Atuegwu’s litigation history in the court, the court ordered her to show cause by declaration, within 30 days, why it should not restrict her from filing new actions in that court concerning tax refunds without prior permission. Atuegwu did not file the required declaration.
Under 28 U.S.C. § 1651, the court then barred Atuegwu from filing new actions in that court concerning tax refunds without prior permission. To seek permission, she must file a motion with the court’s Pro Se Intake Unit and attach both a copy of the proposed complaint and a copy of the bar order. If she files an action without first seeking permission, the action will be dismissed for failure to comply with the order.
Disposition
Chief Judge Laura Taylor Swain directed the Clerk of Court to close the action, terminate any motions, and enter judgment. The court also certified that an appeal would not be taken in good faith and denied Atuegwu permission to appeal without paying the required filing fees.
Result
The opinion issues a filing bar concerning future tax-refund actions, rather than deciding the underlying entitlement to the requested refunds.
Read the full 2-page opinion on CourtListener, the free public archive maintained by the Free Law Project.