MEMORANDUM DECISION AND ORDER I. INTRODUCTION Pro se Plaintiff Scott Phillip Lewis (“Plaintiff”) commenced this action on January 25, 2024, alleging violations of his rights under the Americans with Disabilities Act (“ADA”) by Defendants Paymaster Payroll Systems, Inc. (“Paymaster”), Joseph Pompo, and Kenneth Cardarelli. See Dkt. No. 1. In a Report-Recommendation and Order dated February 29, 2024, Magistrate Judge Daniel J. Stewart recommended (1) Plaintiff’s application to proceed in forma pauperis (“IFP”) be granted for the purposes of filing and; (2) Plaintiff’s complaint be dismissed without prejudice. See Dkt. No. 7. Plaintiff filed written objections following the Report-Recommendation and Order. See Dkt. No. 8. For the below stated reasons, the Court adopts the Report-Recommendation and Order in its entirety. II. BACKGROUND Plaintiff’s claims arise from being allegedly denied tax filing services by two entities while he was disabled from injuries he sustained several years prior. Thereafter, Plaintiff moved from Syracuse, New York, to Austin, Texas. See Dkt. No. 1 at 10. Sometime after May 2014, Plaintiff was hired as a “JV Lacrosse Coach at Vandegrift High School in Austin, TX.” Id. at 10. Plaintiff does not state when, if ever, he stopped working as a lacrosse coach. Plaintiff alleges that he has suffered from chronic pain since he sustained a wrist injury in 2012. See id. at 8. In November 2015, Plaintiff was injured “in a hit and run accident” that left him with a traumatic brain injury.1 Id. at 11. Plaintiff received treatment for post-traumatic stress disorder (“PTSD”) and attention-deficit hyperactivity disorder (“ADHD”) sometime around December 2015. See id. at 15. Around December 2017, Plaintiff received family and medical leave (“FMLA”) from his employer, Charles Schwab. See id. at 27. Plaintiff was officially diagnosed with ADHD around January 2022, see id. at 69, and with PTSD around May 2023. See id. at 70. In April 2016, Plaintiff asked Kenneth Cardarelli (“Cardarelli”), a licensed Certified Public Accountant, for assistance in filing for an extension to file his 2015 tax return. See id. at
15-16. Cardarelli ran a sole proprietorship in Syracuse, New York, and had completed Plaintiff’s taxes in 2013 and 2014. See id. at
