The following excerpt is from Perez v. IRS, CASE NO. 12-CV-2026 BEN (NLS) (S.D. Cal. 2013):
A complaint filed by any person proceeding, or seeking to proceed, in forma pauperis under 28 U.S.C. 1915(a) is subject to mandatory sua sponte review and dismissal if the complaint is frivolous or malicious, fails to state a claim upon which relief may be granted, or seeks monetary relief from a defendant immune from suit. 28 U.S.C. 1915(e)(2)(B); Lopez v. Smith, 203 F.3d 1122, 1126-27 (9th Cir. 2000).
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