Andrew Rahas, Jr. v. United States

37 F.3d 1506 74 A.F.T.R.2d 94 -6571 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Andrew RAHAS, Jr., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-15347. United States Court of Appeals, Ninth Circuit. Submitted Sept. 20, 1994. * Decided Sept. 27, 1994. Before: SNEED, WIGGINS, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Andrew Rahas Jr. appeals pro se the district court's dismissal of his action for failure to state a claim. Rahas alleges that he has absolute property rights outside the jurisdiction of the United States, and, therefore, the Internal Revenue Service ("IRS") cannot assess taxes against him. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . Because the district court lacked subject-matter jurisdiction over this action, we vacate and remand with instructions to dismiss. 3 Rahas believes that he received a "testamentary gift" from the United States. That "gift" was the ability of the United States to exercise…