Dourlain v. Commissioner of Taxation & Finance

SUMMARY ORDER

Plaintiff-appellant William H. Dourlain, proceeding pro se, sues for legal and equitable relief under 42 U.S.C. *767§ 1983 and 18 U.S.C. § 876, challenging the constitutionality of a tax warrant issued under Article 22 of New York’s Tax Law, which permitted the garnishment of his wages to satisfy New York State income tax obligations. After affording Dourlain two opportunities to amend his complaint, the district court sua sponte dismissed this action pursuant to 28 U.S.C. § 1915(e)(2)(B) and Rule 5.4(a) of the Local Rules of Practice for the Northern District of New York. We review…