George Harrison v. United States

996 F.2d 1224 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. George HARRISON, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 92-15148. United States Court of Appeals, Ninth Circuit. Submitted June 14, 1993. * Decided June 24, 1993. Before GOODWIN, NORRIS and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 This case involves the United States' assessment and collection of income taxes owed by appellant George Harrison for the years 1983, 1985, 1986, and 1987. The government obtained tax liens on Harrison's property in the amount of his unpaid assessments, and sent to Harrison's employer a notice of intent to levy on Harrison's wages and other income. Harrison brought this action pro se under 28 U.S.C. § 2410 , seeking to quiet title on his wages; he also sought an injunction against further collection by levy, and return of taxes already collected by the Internal Revenue Service ("IRS"). The district court granted summary judgment to the United…