James v. Vix v. United States

996 F.2d 1230 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James V. VIX, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 92-16315. United States Court of Appeals, Ninth Circuit. Submitted June 21, 1993. * Decided July 2, 1993. Before: CANBY, FERNANDEZ, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 James V. Vix appeals pro se the district court's dismissal for mootness of his complaint. He challenged the validity of federal tax liens and levies and sought injunctive relief from paying taxes on his earnings. The district court concluded that Vix's action for injunctive relief was rendered moot by the IRS's decision to abate the assessment. It granted the government's motion to dismiss the complaint. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm. I. BACKGROUND 3 The IRS filed a notice of levy on Vix's wages, salary and other income with his employer when it determined that Vix failed to file federal income tax returns…