In Re Gabel, James P. Gabel v. United States of America Kerry L. Medeiros, Revenue Officer

91 F.3d 151 78 A.F.T.R.2d 96 -5276 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. In re GABEL, James P. GABEL, Petitioner-Appellant, v. UNITED STATES of America; Kerry L. Medeiros, Revenue Officer, Respondents-Appellees. No. 95-16365. United States Court of Appeals, Ninth Circuit. Submitted June 25, 1996. * Decided June 28, 1996. As Amended on Denial of Rehearing Sept. 9, 1996. Before: NOONAN, LEAVY, and TASHIMA, Circuit Judges. 1 MEMORANDUM ** 2 James P. Gabel appeals pro se the district court's denial of his action seeking suppression of evidence by the Internal Revenue Service ("IRS"), a Franks hearing, and the return of his property. We have jurisdiction pursuant to 28 U.S.C. § 1291 and affirm. 3 Gabel contends that the IRS did not have probable cause to search and seize his property and that the IRS conducted an overbroad search in violation of the Fourth and Fifth Amendments. Based on these contentions, Gabel insists that the district court abused its…