Ross Butler Elaine Butler v. United States Internal Revenue Service

990 F.2d 1256 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ross BUTLER; Elaine Butler, Plaintiffs-Appellants, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 92-36845. United States Court of Appeals, Ninth Circuit. Submitted April 7, 1993. * Decided April 14, 1993. Before BROWNING, KOZINSKI and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayers Ross and Elaine Butler appeal pro se the district court's summary judgment in favor of the Internal Revenue Service (IRS) in the Butlers' action seeking the a refund of income taxes paid for the 1983 tax year, and an injunction against future attempts to collect income taxes from them. We have jurisdiction under 28 U.S.C. § 1291 , and we vacate and remand with instructions. 3 The government argues that the district court lacked subject-matter jurisdiction to consider the merits of the Butlers' claims. We agree. The existence of subject-matter jurisdiction is a question of law which we review de novo. Kruso…