Larson v. United States Ex Rel. Administrative Agencies of the Internal Revenue Service

MEMORANDUM

Duane W. and Pamela A. Larson appeal pro se from the district court’s order dismissing their action to recover tax refunds for tax years 1978-1980. We have jurisdiction under 28 U.S.C. § 1291 . We re view de novo a dismissal on the basis of the doctrine of res judicata, Stewart v. U.S. Bancorp, 297 F.3d 953, 956 (9th Cir.2002), and we affirm.

The district court properly dismissed the Larsons’ action as barred by the doctrine of res judicata because the Larsons litigated their tax liability for 1978-1980 in the Court of Federal Claims, which issued a final judgment on the merits in 2009. See Larson v. United States, 89 Fed.Cl. 363 (Fed.Cl.2009), aff'd, 376 Fed.Appx. 26 (Fed.Cir.2010); see also Comm’r v. Sunnen, 333 U.S. 591, 598 , 68 S.Ct. 715 , 92 L.Ed. 898 (1948) (“[I]f a claim of liability or non-liability relating to a particular tax year is litigated, a judgment on the merits is res judicata as to any subsequent proceeding involving the same claim and the same tax year.”); Tahoe-Sierra Pres. Council, Inc. v. Tahoe Reg’l Planning Agency, 322 F.3d 1064, 1077 (9th Cir.2003) (setting forth the three elements of res judicata).

The district court did not abuse its…