Ellis v. Internal Revenue Services

MEMORANDUM OPINION AND ORDER

AMY BERMAN JACKSON, United States District Judge

This matter is before the Court on plaintiffs motion under Federal Rule of Civil Procedure 59(e) to alter the Court’s November 7, 2012 judgment dismissing the amended complaint for lack of jurisdiction or, in the alternative, seeking leave under Rule 15(a) to file a second amended complaint. Rule 59(e) Mot. to Alter or Amend or Alternatively Rule 15(a) Mot. for Permission to File Second Am. Compl. [Dkt, # 12] (“Mot. to Alter”). Because plaintiff has not identified any proper basis for the Court to alter or set aside…