Powelson

Gordon Powelson’s inherited land was sold to satisfy a tax lien. He sued the IRS in the district court in 1987 for a refund and to quiet title to land. He lost. We affirmed in Powelson v. United States, 979 F.2d 141 (9th Cir.1992), cert. denied 507 U.S. 1029 , 113 S.Ct. 1844 , 123 L.Ed.2d 468 (1993). He sued again in state court. The government removed the case to the district court which promptly dismissed it, and denied a motion to remand to state court. He appeals again. We affirm.

The reason this appeal is not entirely frivolous is that we did not choose our language as carefully as we might have the last time the appellant was here. He now contends that the district court erred in not remanding the case to state court because we said it lacked subject matter jurisdiction.

In this case the outcome is obvious: the district court had to dismiss Powelson’s suit against the United States. His claim is barred for two reasons: (1) res judicata-Powelson has already sued the United States to quiet title-and (2) this court has already held that the United States has not waived its sovereign immunity. Powelson I, 979 F.2d at 145.

While the outcome is obvious, lawyers with nothing…