Tekele

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

EPHRAIM TEKLE, a minor, by and  through his Guardian Ad Litem,

LILY TEKLE,

Plaintiff-Appellant, v. No. 04-55026 D.C. No.

UNITED STATES OF AMERICA; GARO

TOROSSIAN; KEITH BODEN; CHARLES  CV 01-03894

MCCALMONT; THOMAS JANKOWSKI; RSWL

DAVID M. HAWKES, all agents and OPINION employees of the Internal Revenue Service, an agency of the United States of America, Defendants-Appellees.  Appeal from the United States District Court for the Central District of California Ronald S.W. Lew, District Judge, Presiding

Argued and Submitted October 19, 2005—Pasadena, California

Filed August 11, 2006

Before: Andrew J. Kleinfeld, A. Wallace Tashima, and Raymond C. Fisher, Circuit Judges.

Opinion by Judge Tashima; Concurrence by Judge Kleinfeld A. Clifton Hodges, Hodges and Associates, Pasadena, Cali- fornia, for the plaintiff-appellant.

Frank M. Travieso, Assistant United States Attorney, Los Angeles, California, for the defendants-appellees.

OPINION

TASHIMA, Circuit Judge:

Ephraim Tekle (“Tekle”), a minor, by and through his mother and guardian…