Omar R. OSAHAR, Plaintiff-Appellant, v. UNITED STATES POSTAL SERVICE, John Potter, Postmaster, Defendant-Appellee.
No. 08-11332
United States Court of Appeals, Eleventh Circuit.
Oct. 23, 2008.
297 Fed. Appx. 863
Non-Argument Calendar.
CONCLUSION
We agree with the tax court that the Commissioner‘s notice of deficiency was timely. We also agree that the word “tax” in Form 872-A means both the Estate‘s income tax deficiency and the increased interest rate. Finally, we find that res judicata does not bar the Commissioner from asserting the Estate‘s 1982 tax deficiency. Therefore, we deny the Estate‘s petition for review of the tax court‘s decision.
PETITION DENIED.
Omar R. Osahar, Miami, FL, pro se.
Lisa A. Hirsch, Anne R. Schultz, Kathleen M. Salyer, Lisette M. Reid, U.S. Attorney‘s Office, Miami, FL, for Defendant-Appellee.
Before ANDERSON, HULL and PRYOR, Circuit Judges.
PER CURIAM:
Omar Osahar appeals the dismissal of his complaint for failure to state a claim.
Osahar‘s complaint is neither short nor plain. The 62-page document is a quintessential “shotgun” pleading replete with factual allegations and rambling legal conclusions. See Strategic Income Fund, L.L.C. v. Spear, Leeds & Kellogg Corp., 305 F.3d 1293, 1295-96 (11th Cir.2002). Osahar contends that the exhibits to his complaint clarify his arguments, but to force the parties and the court to sift through an additional 100 pages of letters, reports, and contracts would frustrate the purpose of
Osahar‘s complaint fails to state a claim for relief. Osahar complains that the Post Office discriminated against him based on his race, but he fails to allege that the denial of overtime or training opportunities had a material effect on the terms or conditions of his employment. See Crawford v. Carroll, 529 F.3d 961, 970-71 (11th Cir.2008). Osahar complains about retaliation, but admits that the alleged adverse employment action occurred “45 days previous to [the] date [he] fil[ed] [his] EEO complaint[.]” See Mize v. Jefferson City Bd. of Educ., 93 F.3d 739, 742 (11th Cir.1996). Osahar complains about breaches of his union contract, but draws no connection between the provisions of the contract and any duty of the Post Office. Osahar complains of age-based discrimination, but he fails to mention the age of the employee who was given the work assignment and repeats allegations that he was denied the assignment because of his race. See Kelliher v. Veneman, 313 F.3d 1270, 1275 (11th Cir.2002).
The district court did not err when it dismissed Osahar‘s complaint with prejudice. Osahar attempted to amend his complaint five times. Before the last amendment, the district court warned Osahar that his failure to satisfy
AFFIRMED.
