James Borer v. Secretary of the Treasury

MEMORANDUM

James F. Borer appeals pro se from the district court’s judgment dismissing for lack of subject matter jurisdiction his action relating to audits conducted by the Internal Revenue Service (“IRS”) of his taxes for tax years 2006, 2007, and 2008. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a dismissal for lack of subject matter jurisdiction under Federal Rule Civil Procedure 12(b)(1), Rundgren v. Washington Mut. Bank, FA, 760 F.3d 1056, 1059-60 (9th Cir.2014), and we affirm.

The district court properly concluded that it lacked subject matter jurisdiction over Borer’s mandamus claims because the United States has not waived its sovereign immunity. See Hou Hawaiians v. Cayetano, 183 F.3d 945, 947 (9th Cir.1999) (“[I]m-munity has not been waived by the mandamus statute, 28 U.S.C. § 1361 .”); see also Gilbert v. DaGrossa, 756 F.2d 1455, 1458 (9th Cir.1985) (“[T]he bar of sovereign immunity cannot be avoided by naming officers and employees of the United States as defendants.”).

The district court properly concluded that Borer’s claims for injunctive relief for tax years 2007 and 2008 are barred by the Anti-Injunction Act, 26 U.S.C. § 7421 (a), because…