Marjorie M. Smith v. United States of America

972 F.2d 1342 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Marjorie M. SMITH, Plaintiff-Appellant, v. UNITED STATES of America, et al., Defendants-Appellees. No. 91-15746. United States Court of Appeals, Ninth Circuit. Submitted July 29, 1992. * Decided Aug. 5, 1992. Before TANG, BEEZER and KOZINSKI, Circuit Judges. 1 MEMORANDUM ** 2 Marjorie M. Smith appeals pro se the district court's dismissal for lack of subject matter jurisdiction of her action against the United States and two Internal Revenue Service ("IRS") agents challenging the IRS's efforts to collect employment taxes from her. We have jurisdiction over this appeal pursuant to 28 U.S.C. § 1291 , and we affirm. 3 The district court dismissed the action against the named IRS agents because it found that the United States was the real party in interest. We have previously held that "a suit against IRS employees in their official capacity is essentially a suit against the United States." Gilbert v. DaGrossa,…