Louie N. Elias v. United States

17 F.3d 394 73 A.F.T.R.2d 94 -1259 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Louie N. ELIAS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-55143. United States Court of Appeals, Ninth Circuit. Submitted Dec. 9, 1993. * Decided Feb. 11, 1994. Before: TANG, D.W. NELSON, and LEAVY, Circuit Judges. 1 MEMORANDUM ** 2 In 1991 Louie N. Elias ("Elias") filed a pro se complaint in federal district court seeking damages against the Internal Revenue Service ("IRS") for allegedly levying against his film residual checks without first having complied with various provisions of Title 5 (Administrative Procedures Act), Title 11 (Bankruptcy Code), Title 26 (Internal Revenue Code), and Title 44 (Paperwork Reduction Act) of the United States Code. The district court dismissed with prejudice certain claims on the ground that they were outside the scope of the court's subject matter jurisdiction, and dismissed without prejudice the remainder of Elias's…