Bjerke

MEMORANDUM **

Plaintiffs-Appellants Terry Bjerke, Federal Contractors Inc., and L.J.C. Corporation appeal the district court’s grant of summary judgment in favor of the United States in plaintiffs’ action under Internal Revenue Code 26 U.S.C. §§ 7433 and 7432. We affirm. Because the parties are familiar with the factual and procedural history of this case, we will not recount it here.

Appellants argue that the district court erred in: (1) holding that it lacked subject matter jurisdiction over plaintiffs’ § 7433 claims, including alleged violations of the bankruptcy court’s orders; (2) finding that Bjerke had failed to address the statute of limitations argument regarding § 7432; (3) holding that Federal Contractors and L.J.C. Corporation failed to oppose the government’s motion arguing that both entities could not maintain an action for damages under § 7433; and (4) failing to consider the destruction of certain evidence.

I

Section 7433 is limited to actions taken in connection with the collection of taxes. A taxpayer cannot seek damages under § 7433 for improper assessment of taxes. Miller v. United States, 66 F.3d 220, 223 (9th Cir.1995); Shaw v. United States, 20 F.3d 182,…