Cheryl M. Fealy v. United States

2 F.3d 1156 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Cheryl M. FEALY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-15350. United States Court of Appeals, Ninth Circuit. Submitted June 25, 1993. * Decided July 7, 1993. Before CANBY, FERNANDEZ and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Cheryl M. Fealy appeals pro se the district court's dismissal of her action seeking the return of money withheld from her wages during 1982 through 1986 and money paid to a bankruptcy trustee. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review de novo a district court's dismissal of a complaint for failure to state a claim pursuant to Fed.R.Civ.P. 12(b)(6). Oscar v. University Students Co-operative Ass'n, 965 F.2d 783, 785 (9th Cir.) (en banc), cert. denied, 113 S.Ct. 655 (1992). We affirm. 3 Fealy's sole contention on appeal is that because she is not a "taxpayer" and her labor is not a taxable activity, the government lacked…