Mary Rogers v. Irs

NOT FOR PUBLICATION FILED

OCT 15 2021

UNITED STATES COURT OF APPEALS

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

MARY A. NELSON ROGERS, No. 20-17294

Plaintiff-Appellant, D.C. No. 2:19-cv-01564-TLN-CKD

v.

MEMORANDUM*

UNITED STATES INTERNAL REVENUE

SERVICE; CHARLES P. RETTING, IRS

Commissioner,

Defendants-Appellees,

and

PAUL J. ENJALRAN, IRS Officer, Area #6; et al.,

Defendants.

Appeal from the United States District Court for the Eastern District of California Troy L. Nunley, District Judge, Presiding

Submitted October 12, 2021**

Before: TALLMAN, RAWLINSON, and BUMATAY, Circuit Judges.

* 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). Mary A. Nelson Rogers appeals pro se from the district court’s judgment in

her action challenging Internal Revenue Service (“IRS”) tax collection efforts. We

have jurisdiction under 28 U.S.C. § 1291. We review de novo a district court’s

dismissal…