Edward Williams v. Internal Revenue Service Commissioner

24 F.3d 252 73 A.F.T.R.2d 94 -2102 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 WILLIAMS, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE COMMISSIONER, Defendant-Appellee. No. 91-55667. United States Court of Appeals, Ninth Circuit. Submitted April 20, 1994. * Decided April 28, 1994. Before: POOLE, BEEZER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Edward J. Williams appeals pro se the district court's dismissal of his action against the Commissioner of the Internal Revenue Service ("Commissioner") for lack of subject-matter jurisdiction. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . The existence of subject-matter jurisdiction is a question of law we review de novo. Kruso v. International Tel. & Tel., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990). We affirm. 3 On February 12, 1991, Williams filed a first amended complaint in the district court against the Commissioner alleging that the Commissioner (1) wrongfully…