Steidel

MEMORANDUM **

OVERVIEW

John Bruce Steidel (“Appellant”) appeals pro se a dismissal from the United States District Court for the Western District of Washington. The Internal Revenue Service Office of Appeals (“IRS”) approved a levy against Appellant for unpaid taxes. Appellant sought review of this administrative determination in federal district court.

The district court gave two independent justifications for its decision to dismiss the complaint for lack of subject matter jurisdiction. First, the district court found that it lacked jurisdiction pursuant to the statutory scheme. Second, the district court found that the United States did not waive sovereign immunity.

On appeal, Appellant focuses primarily on the merits of his claim rather than the jurisdictional question. Appellant’s arguments lack merit because they are either improper at this stage of the proceedings or frivolous.

STANDARD OF REVIEW

The district court’s dismissal of Appellant’s complaint for lack of subject matter jurisdiction is subject to de novo review. See McGraw v. United States, 281 F.3d 997, 1001 (9th Cir.2002). The court’s factual findings relevant to its determination of subject matter…