Robert W. Musser v. United States of America Commissioner of Internal Revenue Service

8 F.3d 28 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert W. MUSSER, Plaintiff-Appellant, v. UNITED STATES of America; Commissioner of Internal Revenue Service, Defendants-Appellees. No. 92-35264. United States Court of Appeals, Ninth Circuit. Submitted Oct. 6, 1993. * Decided Oct. 20, 1993. Before: BEEZER, KOZINSKI, and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Robert W. Musser appeals pro se the district court's dismissal of Musser's action seeking a refund of his federal income taxes for tax year 1984. The district court concluded that the action was time-barred because Musser failed to file a timely administrative claim. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm. 3 Musser filed his 1984 tax return on November 28, 1988, claiming a refund of $25,933.43 based on overpayment of taxes. On January 2, 1989, the IRS notified Musser that it had corrected an error in his tax return and that the amount of overpayment was actually $29,462.91. On…