Hwa Hsi Lovelace v. United States

977 F.2d 589 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Hwa Hsi LOVELACE, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-36286. United States Court of Appeals, Ninth Circuit. Submitted Sept. 22, 1992. * Decided Sept. 30, 1992. Before GOODWIN, D.W. NELSON and REINHARDT, Circuit Judges. 1 MEMORANDUM ** 2 Hwa Hsi Lovelace appeals pro se the district court's denial of her postjudgment motion. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm. 3 Here, Lovelace filed this action challenging the assessment and collection of federal income taxes. The district court dismissed Lovelace's action on the ground that Lovelace had raised the same claims against the same parties in an action filed in the United States District Court for the Eastern District of Tennessee. The court entered judgment on December 12, 1990. Lovelace then filed numerous motions which the district court found frivolous and ordered stricken. On October 22, 1991,…