Robert P. Detrick Patty R. Detrick v. United States

962 F.2d 13 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert P. DETRICK; Patty R. Detrick, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 91-35444. United States Court of Appeals, Ninth Circuit. Submitted May 5, 1992. * Decided May 8, 1992. Before HUG, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Robert and Patty Detrick appeal pro se the district court's partial dismissal for failure to state a claim and partial summary judgment in favor of the United States in their action challenging the Internal Revenue Service's ("IRS") liens and levies on their real property, bank accounts, and wages. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 110 S.Ct. 3217 (1990), and affirm. 3 The Detricks sought to remove the IRS's liens on their real property and bank accounts and levy on Patty's wages pursuant…