Gary O. Armstrong v. Annette Butts Gary Green Michael Quinn G. Turner

43 F.3d 1478 75 A.F.T.R.2d 95 -306 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Gary O. ARMSTRONG, Plaintiff-Appellant, v. Annette BUTTS; Gary Green; Michael Quinn; G. Turner, Defendants-Appellees. No. 93-56665. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1994. * Decided Dec. 9, 1994. Before: D.W. NELSON, HALL, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Gary O. Armstrong appeals pro se the district court's order dismissing his complaint for lack of subject matter jurisdiction. Armstrong contends that the Internal Revenue Service ("IRS") has illegally collected his taxes since 1947. He seeks damages and to enjoin various IRS officials from the continued collection of his income taxes. We review de novo the district court's dismissal on jurisdictional grounds. Jensen v. IRS, 835 F.2d 196 , 198 (9th Cir.1987). We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and affirm. 3 First, Armstrong's claim for injunctive relief against the IRS is barred…