Edward E. Allen Toni C. Allen v. Charles L. Gresham, Individually & as Officer of the Internal Revenue Service

12 F.3d 1105 73 A.F.T.R.2d 94 -617 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Edward E. ALLEN; Toni C. Allen, Plaintiffs-Appellants, v. Charles L. GRESHAM, Individually & as Officer of the Internal Revenue Service, Defendant-Appellee. No. 93-35162. United States Court of Appeals, Ninth Circuit. Submitted Nov. 17, 1993. * Decided Dec. 3, 1993. Before: SCHROEDER, D.W. NELSON, and THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 Edward and Toni Allen appeal pro se the district court's dismissal of their civil rights action 1 against Charles Gresham, an Internal Revenue Service ("IRS") Officer, seeking monetary, injunctive, and declaratory relief. We have jurisdiction under 28 U.S.C. Sec. 1291 . We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and affirm. 3 Edward Allen pled guilty to providing false information on a federal income tax return. As a result of his conviction, Allen was…