Steeves

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JAN 23 2026

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

DEAN ALLEN STEEVES, No. 24-7086 D.C. No. 3:24-cv-01300-DMS-AHG Plaintiff - Appellant,

v. MEMORANDUM*

UNITED STATES OF AMERICA,

Defendant - Appellee.

Appeal from the United States District Court for the Southern District of California Dana M. Sabraw, District Judge, Presiding

Submitted January 22, 2026**

Before: WARDLAW, CLIFTON, and R. NELSON, Circuit Judges.

Dean Allen Steeves appeals pro se from the district court’s judgment

denying his motion to quash a summons from the Internal Revenue Service and

granting the IRS’s motion to enforce the same summons. We have jurisdiction

under 28 U.S.C. § 1291. We review de novo a dismissal for lack of subject matter

* 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). jurisdiction…