Jose Jaime Martinez v. Southern California Rapid Transit District United States of America Internal Revenue Service Karen Price, Aka, K. Price

29 F.3d 633 74 A.F.T.R.2d 94 -5553 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jose Jaime MARTINEZ, Plaintiff-Appellant, v. SOUTHERN CALIFORNIA RAPID TRANSIT DISTRICT; United States of America; Internal Revenue Service; Karen Price, aka, K. Price, Defendants-Appellees. No. 93-56017. United States Court of Appeals, Ninth Circuit. Submitted July 18, 1994. * Decided July 22, 1994. Before: FARRIS, KOZINSKI and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Jose Jaime Martinez appeals pro se the district court's dismissal for lack of subject matter jurisdiction of his action challenging the applicability of federal revenue laws to him and seeking declaratory relief and damages against the United States, the Internal Revenue Service (IRS), IRS employee Kim Prince, and his employer, the Southern California Rapid Transit District. He sought a declaration that he is not liable for the payment of federal income taxes because he is a citizen of the California Republic and damages in…