Vadakeparambil Mathew Mathew v. Social Security Administration United States Internal Revenue Service

46 F.3d 1143 75 A.F.T.R.2d 95 -834 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Vadakeparambil Mathew MATHEW, Plaintiff-Appellant, v. SOCIAL SECURITY ADMINISTRATION; United States Internal Revenue Service, Defendants-Appellees. No. 94-35735. 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 Vadakeparambil Mathew Mathew appeals pro se the district court's dismissal of his action against the Social Security Administration (SSA) and the Internal Revenue Service (IRS). In his action, Mathew sought a refund of the tax imposed by the Federal Insurance Contribution Act (FICA) because the SSA refused to pay him retirement benefits on the ground that he failed to meet the statutory requirement of 40 quarters of coverage to qualify as fully insured. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and we affirm. 3 On appeal, the government…