Fraser

937 F.2d 612 Unpublished Disposition NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John K. FRASER, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee. John K. FRASER, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee. Nos. 90-15195, 90-15616 United States Court of Appeals, Ninth Circuit. Submitted May 2, 1991. * Decided June 28, 1991. Before KILKENNY, SNEED and FERGUSON, Circuit Judges. 1 MEMORANDUM ** 2 Fraser appeals from the district court's dismissal of his complaint challenging the Internal Revenue Service's assessment and collection of unpaid personal income taxes. We affirm. 3 With respect to Fraser's damage claims, we find no error in the district court's conclusion that the government was entitled to immunity. See 28 U.S.C. Sec. 2680 (c); Morris v. United States, 521 F.2d 872, 874 (CA9 1975). As for Fraser's quiet title claim, he may not use the procedural vehicle provided by 28 U.S.C. Sec.…