Jack Clark v. United States

MEMORANDUM

Jack Clark appeals pro se from the district court judgment dismissing his action for damages, declaratory relief, and injunc-tive relief for alleged statutory violations related to the assessment and collection of income tax by the Internal Revenue Service (“IRS”). We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo the district court’s dismissal for lack of jurisdiction or for failure to state a claim. Shwarz v. United States, 234 F.3d 428, 432 (9th Cir.2000); Farr v. United States, 990 F.2d 451, 453 (9th Cir.1993). We affirm.

Clark’s quiet title claim challenges both the procedural validity of the tax liens and the merits of the underlying assessments. The district court correctly concluded that Clark could not use a quiet title claim to challenge the assessments’ merits. See Hughes v. United States, 953 F.2d 531, 538 (9th Cir.1992). As for Clark’s procedural claims, the district court correctly found that the government had established the tax assessments were proper.

Clark next contends that the district court erred in dismissing the several claims which asserted that the IRS’s collection activity involved statutory violations. We disagree. He…