Krieg

MEMORANDUM **

Linda and Keith Krieg appeal pro se the district court’s Fed.R.Civ.P. 12(b)(6) dismissal of their action seeking damages against two Internal Revenue Service (“IRS”) agents for placing federal tax liens *665 on their property. We have jurisdiction pursuant to 28 U.S.C. § 1291 , and we affirm.

We review de novo both dismissals for failure to state a claim and dismissals for lack of subject matter jurisdiction. Clinton v. Babbitt, 180 F.3d 1081, 1086 (9th Cir.1999).

Because defendants were sued for actions taken as employees of the IRS, and because the Kriegs sought to remove liens imposed to satisfy a tax deficiency, the district court correctly construed their claims as against the United States. See Gilbert v. DaGrossa, 756 F.2d 1455, 1458 (9th Cir.1985).

Because the government did not waive sovereign immunity, the district court properly dismissed the Kriegs’ claims against defendants in them official capacities. See id. Because the government did not waive sovereign immunity for claims arising from the collection of taxes, the district court properly dismissed claims under the Federal Tort Claims Act, see 28 U.S.C. § 2680 (c), and claims for punitive damages,…