Rick Vangelisti v. United States

66 F.3d 337 76 A.F.T.R.2d 95 -6558 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Rick VANGELISTI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-15018. United States Court of Appeals, Ninth Circuit. Submitted Aug. 16, 1995. * Decided Sept. 1, 1995. 1 Before: D.W. NELSON, T.G. NELSON, Circuit Judges, and KING, ** District Judge. 2 MEMORANDUM *** 3 Rick Vangelisti appeals the district court's dismissal of his complaint pursuant to Fed.R.Civ.P. 12(b)(6) for failure to state a claim. We affirm. 4 In accord with our recent decision in Argabright v. United States, 35 F.3d 472 (9th Cir.1994), we hold that the Section 701(a)(2) exception of the Administrative Procedure Act, 5 U.S.C. Sec. 701 (a)(2), precludes judicial review of decisions by the Internal Revenue Service (IRS) pursuant to 26 U.S.C. Sec. 6404 (e)(1). Thus, the district court did not err in declining to review the IRS's failure to consider Vangelisti's request for an abatement. 5 We…