Robert B. Lemon v. M. Martin

46 F.3d 1142 75 A.F.T.R.2d 95 -838 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Robert B. LEMON, Plaintiff-Appellant, v. M. MARTIN, et al., Defendants-Appellees. No. 94-55594. United States Court of Appeals, Ninth Circuit. Submitted: Jan. 11, 1995. * Decided: Jan. 19, 1995. Before: WALLACE, Chief Judge, HALL and KLEINFELD, Circuit Judges. 1 MEMORANDUM ** 2 Robert B. Lemon appeals pro se the district court's dismissal for lack of subject-matter jurisdiction of Lemon's action alleging that Internal Revenue Service ("IRS") employees violated his constitutional rights by seeking tax information and collecting unpaid taxes. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review de novo, Jensen v. IRS, 835 F.2d 196 , 198 (9th Cir. 1987), and affirm. 3 To the extent that Lemon sought a tax refund, the United States has not waived its sovereign immunity. Internal Revenue Code section 7422 grants a waiver of sovereign immunity to permit jurisdiction under 28 U.S.C.…