Roger W. Knight v. United States

992 F.2d 1219 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Roger W. KNIGHT, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-35039. United States Court of Appeals, Ninth Circuit. Submitted April 27, 1993. * Decided May 4, 1993. Before BROWNING, KOZINSKI and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Roger W. Knight appeals pro se the district court's dismissal for lack of jurisdiction of his action against the United States seeking to enjoin an Internal Revenue Service (IRS) levy on his wages to collect income taxes due for the tax years 1990 and 1991. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm. 3 * Background 4 Knight claimed four exemptions on his 1990 income tax return, one for himself and one for each of his three children. At the relevant time, however, Knight's three children were in the custody of his ex-wife. Knight could claim the exemptions for his children only if he attached to his tax return a form signed by…