Jerry G. Martinez v. United States of America United States Internal Revenue Service District Director of the 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NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jerry G. MARTINEZ, Plaintiff-Appellant, v. UNITED STATES of America; United States Internal Revenue Service; District Director of the Internal Revenue Service, Defendants-Appellees. No. 92-35469. United States Court of Appeals, Ninth Circuit. Submitted Oct. 6, 1993. * Decided Oct. 21, 1993. Before: BEEZER, KOZINSKI, and KLEINFIELD, Circuit Judges. 1 MEMORANDUM ** 2 Jerry G. Martinez appeals pro se the district court's order dismissing his 28 U.S.C. § 2410 action for failure to state a claim for which relief can be granted. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm. 3 * Dismissal of Action 4 We review de novo the district court's dismissal of Martinez's action. See Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990). We may affirm on any ground supported by the record. Id. 5 The United States, as a sovereign, may not be…