Louie Elias v. United States

974 F.2d 1341 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Louie ELIAS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-55249. United States Court of Appeals, Ninth Circuit. Submitted Aug. 24, 1992. * Decided Sept. 2, 1992. Before BRUNETTI, RYMER and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Louie Elias appeals pro se the district court's summary judgment for the United States in Elias' action seeking damages under 26 U.S.C, § 7431 for unauthorized disclosure of his tax return information by the Internal Revenue Service ("IRS") in its attempt to collect taxes from Elias assessed for the tax years 1974 through 1986. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm. 3 "This court reviews a grant of summary judgment de novo to determine whether, viewing the evidence in the light most favorable to the nonmoving party, there are any genuine issues of material fact and whether the district court applied the correct…