Meyer v. United States Internal Revenue Service
This text of 175 F. App'x 808 (Meyer v. United States Internal Revenue Service) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
MEMORANDUM
Mark J. Meyer appeals pro se from the district court’s judgment dismissing his action seeking a declaratory judgment in connection with the Internal Revenue Service’s collection of federal income taxes and penalties for tax years 1996-1999. We have jurisdiction pursuant to 28 U.S.C. § 1291. We review de novo, Montes v. United States, 37 F.3d 1347, 1351 (9th Cir.1994), and we affirm.
The district court properly concluded that it lacked subject matter jurisdiction to grant the relief Meyer requested. See 28 U.S.C. § 2201(a) (prohibiting declaratory judgment suits for relief in federal tax cases); 26 U.S.C. § 7421(a) (prohibiting injunctions against any and all acts necessary or incidental to the collection of taxes); Sokolow v. United States, 169 F.3d 663, 664-65 (9th Cir.1999).
AFFIRMED.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.
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175 F. App'x 808, Counsel Stack Legal Research, https://law.counselstack.com/opinion/meyer-v-united-states-internal-revenue-service-ca9-2006.