Howard Ross Butler Elaine Butler v. Commissioner of Internal Revenue Service Internal Revenue Service R.D. Risdon

28 F.3d 105 74 A.F.T.R.2d 94 -5120 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Howard Ross BUTLER; Elaine Butler, Plaintiffs-Appellants, v. COMMISSIONER OF INTERNAL REVENUE SERVICE; Internal Revenue Service; R.D. Risdon, Defendants-Appellees. No. 93-35993. 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 Howard and Elaine Butler appeal pro se the district court's dismissal for failure to state a claim of their quiet title action against the Internal Revenue Service ("IRS"). The Butlers alleged that the IRS officer who filed a lien on their property lacked delegated authority to do so. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 We review de novo the district court's dismissal for failure to state a claim, accepting the factual allegations in the complaint as true and construing them in the light most favorable to the…