Gilbert Michael Dodge v. United States Internal Revenue Service

28 F.3d 105 74 A.F.T.R.2d 94 -5109 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Gilbert Michael DODGE, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 93-35972. United States Court of Appeals, Ninth Circuit. Submitted June 6, 1994. * Decided June 17, 1994. Before: TANG, PREGERSON, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Gilbert Michael Dodge appeals pro se the district court's denial of his motion for reconsideration and his two motions to alter or amend the district court's judgment dismissing for lack of subject matter jurisdiction his action against the Internal Revenue Service ("IRS"). We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 * Background 4 In his complaint, Dodge essentially alleged that the IRS lacked authority to collect taxes from his "rightful activities." The district court dismissed Dodge's action for lack of jurisdiction, holding that to the extent that Dodge sought a refund of…