Opinion
Civil Action No. 07 2026.
November 6, 2007
MEMORANDUM
This matter is before the Court on plaintiff's pro se complaint and application to proceed in forma pauperis. The Court will grant plaintiff's application and dismiss the complaint for lack of subject matter jurisdiction.
Plaintiff, a resident of Washington, D.C., sues the District of Columbia's Department of Tax and Revenue. A claim is not discernible. Plaintiff refers to "aliens and extraterrestrials" and appears to be complaining about religious organizations in the District of Columbia. A civil action is subject to dismissal "when the complaint is `patently insubstantial,' presenting no federal question suitable for decision." Best v. Kelly, 39 F.3d 328, 330 (D.C. Cir. 1994) (citing cases). This one qualifies and, therefore, will be dismissed by separate Order issued contemporaneously.