Moore v. Irs
CourtDistrict Court, District of Columbia
Date FiledSeptember 2, 2026
DocketCivil Action No. 2026-2166
JudgeJudge Amit P. Mehta
StatusPublished
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Full Opinion
UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
SURF MOORE, )
)
Plaintiff, )
)
v. ) Civil Action No. 26-2166 (UNA)
)
IRS and DOJ, )
)
Defendants. )
MEMORANDUM OPINION
This matter comes before the Court upon review of Plaintiff’s application for leave to
proceed in forma pauperis (ECF No. 2) and pro se complaint (ECF No. 1). The application will
be granted but the complaint will be dismissed.
The Court has reviewed Plaintiff’s complaint, keeping in mind that complaints filed by pro
se litigants are held to less stringent standards than those applied to formal pleadings drafted by
lawyers. See Haines v. Kerner, 404 U.S. 519, 520 (1972). Even pro se litigants, however, must
comply with the Federal Rules of Civil Procedure. Jarrell v. Tisch, 656 F. Supp. 237, 239 (D.D.C.
1987). Rule 8(a) of the Federal Rules of Civil Procedure requires that a complaint contain a short
and plain statement of the grounds upon which the Court’s jurisdiction depends, a short and plain
statement of the claim showing that the pleader is entitled to relief, and a demand for judgment for
the relief the pleader seeks. See Fed. R. Civ. P. 8(a). The purpose of the minimum standard
of Rule 8 is to give fair notice to the defendants of the claims being asserted, sufficient to prepare
a responsive answer, to prepare an adequate defense and to determine whether the doctrine of res
judicata applies. Brown v. Califano, 75 F.R.D. 497, 498 (D.D.C. 1977).
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This complaint does not appear to allege facts to support a viable legal claim. Rather, it
consists of incomprehensible assertions and frequent mention of surveillance for which the U.S.
Department of Justice allegedly is responsible. The complaint fails to set forth a short and plain
statement showing Plaintiff’s entitlement to relief or a rational basis for awarding Plaintiff $100
million. Therefore, as drafted, the complaint does not meet the minimal pleading requirements
set forth in Rule 8(a). The Court will dismiss the complaint without prejudice.
An Order is issued separately.
/s/
AMIT P. MEHTA
DATE: September 2, 2026 United States District Judge
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