Richard F. Hanson v. Commissioner of Internal Revenue Service United States of America

980 F.2d 737 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Richard F. HANSON, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE; United States of America, Defendants-Appellees. Nos. 92-15604. United States Court of Appeals, Ninth Circuit. Submitted Nov. 23, 1992. * Decided Dec. 2, 1992. Before SCHROEDER, FLETCHER and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Richard Hanson appeals pro se the district court's dismissal for lack of subject matter jurisdiction of his action challenging the Internal Revenue Service's ("IRS") collection of Hanson's federal tax liabilities for tax years 1983-85. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo a district court's dismissal for lack of subject matter jurisdiction, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and we affirm. 3 * Background 4 Hanson filed a Civil Complaint in the Nature of Mandamus seeking a jury trial…