Glenn E. Knight v. United States

77 F.3d 489 77 A.F.T.R.2d 96 -838 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Glenn E. KNIGHT, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-15738. United States Court of Appeals, Ninth Circuit. Submitted Nov. 17, 1995. * Decided Feb. 6, 1996. 1 Before: SCHROEDER, and ALARCON, Circuit Judges, and WHALEY, ** District Judge. 2 MEMORANDUM *** 3 Glen Knight appeals pro se the district court's order dismissing his complaint, in part, and granting summary judgment to the United States, in part, in his action brought pursuant to 28 U.S.C. § 2410 to quiet title to his retirement pay upon which the IRS had placed a levy. This court has jurisdiction under 28 U.S.C. § 1291 , and we affirm. 4 * Summary Judgment 5 The district court's grant of summary judgment is reviewed de novo. See Hughes v. United States, 953 F.2d 531, 541 (9th Cir.1992). Under 28 U.S.C. § 2410 , the taxpayer may challenge only the procedural aspects of tax liens,…