Michael S. Lovett v. Gregory W. Gillen, Theresa L. Manchester United States of America

39 F.3d 1187 74 A.F.T.R.2d 94 -7144 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Michael S. LOVETT, Plaintiff-Appellant, v. Gregory W. GILLEN, Theresa L. Manchester; United States of America; Defendants-Appellees. No. 94-15224. United States Court of Appeals, Ninth Circuit. Submitted Nov. 1, 1994. * Decided Nov. 8, 1994. Before: WRIGHT, BEEZER and FERNANDEZ, Circuit Judges. 1 MEMORANDUM ** 2 Michael Lovett sued two IRS agents and the United States. The district court granted the government's motion to dismiss for lack of jurisdiction and failure to state a claim. He appeals. We have jurisdiction under 28 U.S.C. Sec. 1291 and affirm. 3 Lovett initially named IRS employees Gillen and Manchester in their official capacity as defendants, and pleaded an action in the nature of mandamus by asserting jurisdiction under 28 U.S.C. Sec. 1361 . He challenged their authority to seize his boat to satisfy his tax deficiency, and asserted that they failed to answer his Freedom of…