Soos v. Manella

78 F.3d 594 77 A.F.T.R.2d 96 -1360 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Emery SOOS, Plaintiff-Appellant, v. Nora M. MANELLA, United States Attorney; Edward M. Robbins, Assistant U.S. Attorney Chief Tax Division; Darwin Thomas, Assistant U.S. Attorney, Defendants-Appellees. No. 95-55022. United States Court of Appeals, Ninth Circuit. Submitted Feb. 27, 1996. * Decided March 5, 1996. Before: PREGERSON, CANBY, and HAWKINS, Circuit Judges. 1 MEMORANDUM ** 2 Emery Soos appeals pro se the district court's dismissal of his action for lack of subject matter jurisdiction and failure to state a claim upon which relief can be granted. Soos alleged that various Internal Revenue Service ("IRS") employees harassed and intimidated him, and violated his constitutional rights by auditing his tax returns and assessing taxes against him. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo, Weissich v. United States, 4 F.3d 810, 812 (9th Cir.1993), cert. denied,…