Ulysses D. Richard v. United States

46 F.3d 1144 75 A.F.T.R.2d 95 -832 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ulysses D. RICHARD, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-15578. 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 Ulysses D. Richard appeals pro se the district court's summary judgment for the United States in Richard's action seeking (1) a refund of all monies collected by the Internal Revenue Service ("IRS") pursuant to a 1986 United States Tax Court decision, and (2) a ruling that the tax court decision is unenforceable. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We review the district court's grant of summary judgment de novo. Huff v. United States, 10 F.3d 1440, 1443 (9th Cir.), cert. denied, 114 S. Ct. 2701 (1994). We vacate and remand with instructions to dismiss for lack of subject-matter…