Overton v. United States

1 F.3d 1247 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Bill Max OVERTON, Plaintiff-Appellant, v. UNITED STATES of America; Eastern District of Washington United States Attorney; Carol Whalen, individually, Internal Revenue Service; V. Wilis, individually, Internal Revenue Service, Defendants-Appellees. No. 90-35686. United States Court of Appeals, Ninth Circuit. Submitted July 16, 1993. * Decided July 29, 1993. Before CANBY, WIGGINS and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Bill Overton appeals from the district court's judgment that dismissed without prejudice his action against the United States and individual employees of the Internal Revenue Service. We review de novo, Williams v. United States Gen. Servs. Admin., 905 F.2d 308 , 310 (9th Cir.1990), and we affirm in part, reverse in part, and remand. 3 Overton averred that the IRS had erred in determining his tax liability for the years 1975, 1977, 1978, 1979, and 1981. He sought refunds for alleged…