Citation Codes Equivalent Citations citation codes Docket Number CIVIAL ACTION 01-0262-BH-L Judges William Brevard Hand Acts Judiciary And Judicial Procedure — United States Magistrate Judges — Court Officers And Employees — Jurisdiction, Powers, And Temporary Assignment Judiciary And Judicial Procedure — Fees And Costs — Procedure — Proceedings In Forma Pauperis See more information ... Smart Summary Please sign up to generate summary. JERRY LEWIS PRICE, Plaintiff v. INTERNAL REVENUE SERVICE, Defendant. ORDER WILLIAM HAND, District Judge After due and proper consideration of all portions of this file deemed relevant to the issue raised, and there having been no objections filed, the Report and Recommendation of the Magistrate Judge made under 28 U.S.C. § 636 (b)(1)(A) is ADOPTED as the opinion of this court. It is ORDERED that this action be and is hereby DISMISSED without prejudice, prior to service of process, pursuant to 28 U.S.C. § 1915 (e)(2)(B)(ii) for plaintiff's failure to state a claim upon which relief can be granted.