Rosa Zamora v. Internal Revenue Service

15 F.3d 1095 73 A.F.T.R.2d 94 -762 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Rosa ZAMORA, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 92-56618. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1993. * Decided Dec. 21, 1993. Before: SNEED, NOONAN, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Rosa Zamora appeals pro se the district court's dismissal of her action against the United States for wrongful levy of property of a third party under 26 U.S.C. Sec. 7426 . We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 3 We may affirm the district court on any basis supported by the record. United States v. Washington, 969 F.2d 752, 755 (9th Cir.1992), cert. denied, 113 S.Ct. 1945 (1993). We construe the district court's order as a dismissal under Fed.R.Civ.P. 12(b)(5) for failure to comply with the service of process requirements of Fed.R.Civ.P. 4(d)(4), and review for an abuse of discretion. Hart v. United States,…