Wishman v. Wiley

83 F.3d 430 77 A.F.T.R.2d 96 -1793 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ray WISHMAN; April Wishman, Plaintiffs-Appellants, v. Arnold D. WILEY; Thomas E. Ritter; Evelyn Kerbs; Jay Hammer; Sharon Stobart; John A. Rigler; Wen Durand; Millie McCauley; Harry Emmons; Chony A. Maxwell; Mark Murray; William E. Beaman; Marie Dorsey; J.M. Wood; Lynn Poll; Loretta Rodriquez, Defendants-Appellees. No. 95-35369. United States Court of Appeals, Ninth Circuit. Submitted April 10, 1996. * Decided April 12, 1996. Before: HALL, THOMPSON, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Ray and April Wishman ("Wishmans"), husband and wife, appeal the district court's Fed.R.Civ.P. 12(b)(6) dismissal of their action against various employees of the Internal Revenue Service ("IRS") and the Montana Department of Revenue alleging constitutional violations in connection with the assessment and collection of federal income taxes. We review de novo, Everest and Jennings v. American Motorists…