PRICE v. INTERNAL REVENUE SERVICE, (S.D.Ala. 2002)

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.