Rodney Skurdal v. USA

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 24 2025

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

RODNEY OWEN SKURDAL, No. 23-35564

Plaintiff-Appellant, D.C. No. 1:22-cv-00092-SPW

v.

MEMORANDUM*

UNITED STATES OF AMERICA;

COMMISSIONER OF INTERNAL

REVENUE,

Defendants-Appellees.

Appeal from the United States District Court for the District of Montana Susan P. Watters, District Judge, Presiding

Submitted March 17, 2025**

Before: CANBY, R. NELSON, and FORREST, Circuit Judges.

Rodney Owen Skurdal appeals pro se from the district court’s judgment

dismissing for lack of subject matter jurisdiction his action challenging Internal

Revenue Service (“IRS”) tax collection efforts. We have jurisdiction under

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). Skurdal’s request for oral argument, set forth in the opening brief, is denied. U.S.C. § 1291.…