Wiley Swearingen v. United States

NOT FOR PUBLICATION FILED

AUG 26 2021

UNITED STATES COURT OF APPEALS

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

WILEY SHREVE SWEARINGEN, No. 20-35148

Plaintiff-Appellant, D.C. No. 1:19-cv-00586-CL

v.

MEMORANDUM*

UNITED STATES OF AMERICA; et al.,

Defendants-Appellees.

Appeal from the United States District Court for the District of Oregon Ann L. Aiken, District Judge, Presiding

Submitted August 17, 2021**

Before: SILVERMAN, CHRISTEN, and LEE, Circuit Judges.

Wiley Shreve Swearingen appeals pro se from the district court’s judgment

dismissing his action arising from a tax lien imposed by the Internal Revenue

Service (“IRS”) to collect unpaid taxes. We have jurisdiction under 28 U.S.C.

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). § 1291. We review de novo. Davidson v. Kimberly-Clark Corp., 889 F.3d 956,

963 (9th Cir. 2018) (dismissal under Fed. R. Civ. P. 12(b)(1) and…