Daniel R. Thomas Sylvia Torres Thomas v. United States

29 F.3d 634 74 A.F.T.R.2d 94 -5512 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Daniel R. THOMAS; Sylvia Torres Thomas, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 94-35010. United States Court of Appeals, Ninth Circuit. Submitted July 18, 1994. * Decided July 26, 1994. Before: FARRIS, KOZINSKI, and NOONAN, Circuit Judges. 1 MEMORANDUM ** 2 Taxpayers Daniel Thomas and Sylvia Torres Thomas appeal pro se the district court's dismissal for lack of subject matter jurisdiction of their action seeking (1) to enjoin the Internal Revenue Service ("IRS") from enforcing a notice of levy, and (2) compensatory damages in an amount equal to taxes paid for tax years 1987 through 1992. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review de novo, Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416 , 1421 (9th Cir.1989), cert. denied, 496 U.S. 937 (1990), and affirm. 3 First, as the district court found, the Thomases' claim for…