David L. Tomlinson v. United States

977 F.2d 591 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. David L. TOMLINSON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 91-36156. 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 David Tomlinson appeals pro se the district court's summary judgment for the United States in Tomlinson's action seeking damages under 26 U.S.C. §§ 7431 and 7433 for unauthorized disclosure of his tax information and unauthorized collection actions by the Internal Revenue Service ("IRS") in its attempt to collect taxes from Tomlinson for the tax years 1982 through 1984. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm. 3 We review the district court's 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…