Whitcombe

922 F.2d 846 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kirk L. WHITCOMBE and Susan Whitcombe, Plaintiffs-Appellants, v. UNITED STATES DEPARTMENT OF TREASURY, Internal Revenue Service, Richard G. Bergmans, IRS Revenue Officer, Commissioner of Internal Revenue Service, Defendants-Appellees. No. 90-35039. United States Court of Appeals, Ninth Circuit. Submitted Jan. 8, 1991. * Decided Jan. 10, 1991. Before WRIGHT, BRUNETTI and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 An action for damages and injunctive relief was brought by these federal taxpayers for an allegedly wrongful assessment and collection of unpaid taxes. The district court dismissed the action for lack of subject matter jurisdiction. We affirm. 3 * In 1982 and 1983, Kirk Whitcombe was assessed for federal taxes owed for 1981 and 1982. He ran a small logging business that employed several people. He was married in Washington in 1987 to Susan Whitcombe, who is the co-plaintiff in this…