Jaime S. Valdez v. United States

24 F.3d 252 73 A.F.T.R.2d 94 -1863 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jaime S. VALDEZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-15219. United States Court of Appeals, Ninth Circuit. Submitted April 20, 1994. * Decided April 21, 1994. Before: POOLE, BEEZER, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Jaime S. Valdez appeals pro se the district court's summary judgment for the United States in Valdez's action to quiet title to his personal property under 28 U.S.C. Sec. 2410 . Valdez contends that the Internal Revenue Service's ("IRS") tax lien against his wages is invalid. We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 3 * Background 4 In his complaint, Valdez challenged the validity of the IRS's lien against his wages for tax years 1981, 1983-1986 and 1988. Valdez also sought, among other things, declaratory and injunctive relief and a refund of the monies seized by the IRS. The IRS filed a motion for…