William R. Smith v. Carolyn Leonard Paul Hoggatt United States of America

60 F.3d 834 76 A.F.T.R.2d 95 -5727 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. William R. SMITH, Plaintiff-Appellant, v. Carolyn LEONARD; Paul Hoggatt; United States of America, Defendants-Appellees. No. 94-35901. United States Court of Appeals, Ninth Circuit. Submitted June 26, 1995. * Decided July 3, 1995. Before: O'SCANNLAIN, LEAVY, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 William R. Smith appeals pro se the district court's dismissal of his action seeking declaratory relief regarding his claimed nontaxpayer status under the Internal Revenue laws and injunctive relief regarding the assessment and collection of federal income taxes for tax years 1990 and 1991. Smith contends the district court erred by removing the action from state to federal court, substituting the United States as a defendant, and dismissing the action. We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 3 Smith contends the district court erred by removing the action from state…