Ellett

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

JAMES ELLETT, 

Appellant, v. SELVI STANISLAUS, Executive Director of the Franchise Tax Board, No. 05-16677

 Defendant-Appellee, D.C. No. GERALD GOLDBERG, Executive CV-04-02546-GEB Director of the Franchise Tax OPINION Board, Appellee, and

JAMES ELLETT,

Debtor.  Appeal from the United States District Court for the Eastern District of California Garland E. Burrell, Chief District Judge, Presiding

Argued and Submitted October 16, 2007—San Francisco, California

Filed October 29, 2007

Before: Arthur L. Alarcón, David R. Thompson, and Richard C. Tallman, Circuit Judges.

Opinion by Judge Alarcón

14245 ELLETT v. GOLDBERG 14247

COUNSEL

Robert N. Kole, Antioch, California, for the appellant.

Kristian D. Whitten, Deputy Attorney General, San Francisco, California, for the appellee.

OPINION

ALARCÓN, Circuit Judge:

James Ellett appeals from the District Court’s order affirm- ing the Bankruptcy Court’s decision denying his requests for (1) a declaratory judgment that his pre-petition…