Donald L. Hymes v. United States
Opinion
Opinion
ORDER
We make clear today that we will not entertain appeals from a litigant who refuses to comply with a previous order of this court. Because Hymes has not paid $1000 in sanctions, which we imposed in 1990, we dismiss his appeal.
I
Since 1977, Hymes has been locked in a dispute with the Internal Revenue Service. It insists that he owes unpaid taxes, now amounting to nearly $60,000.
He sought relief first in Tax Court. Instead, it conclusively established his tax liabilities for 1977, 1980, 1981 and 1982. Hymes v. Commissioner, No. 39912-85 (T.C. June 25, 1987). He went next to district court. There he sought to enjoin named IRS agents from collecting unpaid taxes for 1980, 1981 and 1983, alleging constitutional violations and a Bivens action. The court dismissed for lack of subject matter jurisdiction the portion of Hymes’ complaint seeking an injunction, finding it barred by the Anti-Injunction Act, 26 U.S.C. § 7421 (a). Hymes v. Brock, No. F88-028, slip op. at 1-3 (D.Alaska Feb. 17, 1989). We affirmed and imposed sanctions of $1000 upon Hymes for pursuing a frivolous appeal. Hymes v. Brock, 912 F.2d 469 (9th Cir.1990).