Tekle

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

UNITED STATES OF AMERICA; GARO

TOROSSIAN; KEITH BODEN; CHARLES  CV 01-3894 RSWL

ORDER AND

MCCALMONT; THOMAS JANKOWSKI;

AMENDED

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Argued and Submitted October 19, 2005—Pasadena, California Opinion Filed August 11, 2006 Opinion Withdrawn December 3, 2007

Amended Opinion Filed December 3, 2007

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

Opinion by Judge Tashima; Partial Concurrence and Partial Dissent by Judge Fisher; Concurrence by Judge Kleinfeld

15517 TEKLE v. UNITED STATES 15521

COUNSEL

A. Clifton Hodges, Hodges and Associates, Pasadena, Cali- fornia, for the plaintiff-appellant.

Frank M. Travieso, Assistant United States…