Henry D. Zegzula v. United States

967 F.2d 597 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Henry D. ZEGZULA, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 90-35777. United States Court of Appeals, Ninth Circuit. Submitted May 26, 1992. * Decided June 2, 1992. Before FARRIS, DAVID R. THOMPSON and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Henry D. Zegzula appeals pro se the district court's dismissal of his action for lack of subject matter jurisdiction. Zegzula also appeals the district court's denial of his motion to reconsider its decision. 1 In his action, Zegzula sought refund of taxes allegedly illegally collected and damages. 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. In addition, we award sanctions of $1,500 against Zegzula pursuant to Fed.R.App.P. 38 and 28 U.S.C. § 1912 for bringing a frivolous…