Michael Manant v. United States

MEMORANDUM

Michael Joseph Manant and Annette Lynne Manant appeal pro se from the district court’s judgment in their action alleging that the Internal Revenue Service violated various statutes and regulations in collecting their accrued federal income tax liabilities for tax years 1998, 1999, and 2000. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a dismissal for failure to exhaust. Sapp v. Kimbrell, 623 F.3d 813, 821 (9th Cir.2010). We vacate and remand with instructions to dismiss for lack of jurisdiction.

Dismissal of the Manants’ action without prejudice was proper because the district court lacked jurisdiction in light of the Manants’ failure to pursue an administrative claim before filing their action. See 26 U.S.C. § 7433 (d)(1) (requiring taxpayers to exhaust administrative remedies as a prerequisite to filing an action for damages regarding improper tax collection); Conforte v. United States, 979 F.2d 1375, 1376-77 (9th Cir.1992) (failure to exhaust administrative remedies under § 7433(d)(1) deprived the court of jurisdiction over a taxpayer’s damages claims regarding improper tax collection under § 7433(a)).

In light of our disposition, we do not…