James L. Jensen v. United States of America

59 F.3d 175 76 A.F.T.R.2d 95 -5432 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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 of America, et al., Defendants-Appellees. No. 93-16459. 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 pursuant to 28 U.S.C. Sec. 2410 . The district court dismissed Jensen's action for failure to state a claim upon which relief can be granted. On appeal, Jensen also seeks to enjoin the Internal Revenue Service ("IRS") from further seizures of his wages. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We vacate and remand. 3 * The IRS found that Jensen had not filed federal income tax returns since at least 1979. In due course, the IRS determined that Jensen was liable for tax deficiencies for the…