Boyd v. United States

996 F.2d 1223 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jerry A. BOYD, Plaintiff-Appellant, v. UNITED STATES of America; District Director of the Internal Revenue Service; John Doe, Return Examiner; United States Internal Revenue Service, Defendants-Appellees. No. 92-35424. United States Court of Appeals, Ninth Circuit. Submitted April 27, 1993. * Decided May 20, 1993. Before BROWNING, KOZINSKI and RYMER, Circuit Judges. 1 MEMORANDUM * 2 Jerry A. Boyd appeals pro se the district court's orders (1) dismissing his 28 U.S.C. § 2410 action for failure to state a claim for which relief can be granted; and (2) denying his Fed.R.Civ.P. 59(e) motion for reconsideration. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm. 3 * Dismissal of Action 4 We review de novo the district court's dismissal of Boyd's action. See Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990). We may affirm on any…