Ulysses D. Richard v. Internal Revenue Service, Fresno, Ca 93888

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NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ulysses D. RICHARD, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Fresno, CA 93888, Defendant-Appellee. No. 93-15296. United States Court of Appeals, Ninth Circuit. Submitted July 21, 1993. * Decided Aug. 3, 1993. Before BROWNING, TANG and NORRIS, Circuit Judges. 1 MEMORANDUM ** 2 Ulysses D. Richard appeals pro se the district court's summary judgment for the Internal Revenue Service ("IRS") in Richard's action seeking a ruling that a prior decision of the United States Tax Court regarding his income tax liabilities is unenforceable. The district court found that summary judgment was proper because Richard's action was barred by the doctrine of res judicata. We have jurisdiction under 28 U.S.C. Sec. 1291 , and we vacate and remand with instructions. 3 The IRS argues that the district court lacked subject-matter jurisdiction to grant the relief sought by Richard. We agree. The existence of subject-matter…