Dion Clark v. United States Internal Revenue Service

57 F.3d 1076 75 A.F.T.R.2d 95 -2736, 95-2 USTC P 50,358 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Dion CLARK, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant-Appellee. No. 94-56359. United States Court of Appeals, Ninth Circuit. Submitted June 6, 1995. * Decided June 8, 1995. Before: O'SCANNLAIN, LEAVY and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Dion Clark appeals pro se the district court's summary judgment for the United States in Clark's action challenging the Internal Revenue Service's ("IRS") seizure of his personal property. The IRS seized the property in connection with an assessment of unpaid employment taxes against Clark Electronic Telecommunication, Inc. ("Clark Electronic") with which Clark was associated. Clark sought damages pursuant to 26 U.S.C. Sec. 7433 , injunctive relief pursuant to 26 U.S.C. Sec. 6213 (a), and alleged wrongful levy pursuant to 26 U.S.C. Sec. 7426 . The district court held that it lacked jurisdiction…