Chow v. Giordano

24 F.3d 245 73 A.F.T.R.2d 94 -2224, RICO Bus.Disp.Guide 8585 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. John F. CHOW, M.D.; Esther K. Chow, Plaintiffs-Appellants, v. M. GIORDANO, Chief Collection Branch; Unknown Williams, Ms., Manager of Unit of ACS; Theron Povlika, Director of Western Region; Sophia B. Chew, Homer Bell, Auditor; M.J. Quinn, District Director; Cynthia D. Braganza, Acting Manager; Debbie Wyant, IRS FOIA Dept.; Ranae Fielding, IRS FOIA Dept.; Frieda Gill, LA FOIA Dept.; Malia Berumen, LA FOIA Dept.; Jeffrey Ettress, LA FOIA Dept.; Denny Docil, Devier McGuffin; California Adventist Federal Credit Union; United States Internal Revenue Service, Defendants-Appellees. No. 93-56162. United States Court of Appeals, Ninth Circuit. Submitted May 11, 1994. * Decided May 16, 1994. Before: HUG, D.W. NELSON, and FERNANDEZ, Circuit Judges. 1 Memorandum ** 2 Plaintiffs John and Esther Chow appeal pro se (1) the district court's dismissal for lack of subject matter…