Barbara Stuart v. United States

996 F.2d 1227 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Barbara STUART, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-15457. United States Court of Appeals, Ninth Circuit. Submitted June 21, 1993. * Decided June 28, 1993. Before: CANBY, FERNANDEZ, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Barbara Stuart appeals pro se the district court's denial of her application for a temporary restraining order (TRO) to restrain the Internal Revenue Service (IRS) from levying to collect her unpaid tax liabilities for tax years 1986 through 1988. We dismiss the appeal for lack of a final appealable order. 3 This court may hear appeals from interlocutory orders of the district court which grant, continue, modify, refuse, or dissolve injunctions. 28 U.S.C. § 1292 (a)(1). Ordinarily, an appeal does not lie from the denial of an application for a temporary restraining order; such appeals are considered premature and are disallowed " '[i]n…