James L. Jensen v. United States Internal Revenue Service United States of America

59 F.3d 175 76 A.F.T.R.2d 95 -5174 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. James L. JENSEN, Plaintiff-Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE; United States of America, Defendants-Appellees. No. 93-16413. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 15, 1995. Decided June 23, 1995. Before: SCHROEDER, BEEZER and THOMPSON, Circuit Judges. 1 MEMORANDUM * 2 James L. Jensen appeals pro se the district court's dismissal of his action seeking quiet title relief to wages seized by the Internal Revenue Service ("IRS"). Jensen also seeks damages for the wages seized by the IRS. The district court found that it lacked subject-matter jurisdiction over Jensen's claim for quiet title relief and that Jensen's request for damages failed to state a claim upon which relief could be granted. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 * Jensen contends that the district court erred by dismissing his claim for quiet…