Klimas
Klimas v. Department of Treasury
Opinion
Lead Opinion
MEMORANDUM **
Elizabeth J. Klimas appeals pro se the district court’s judgment dismissing for lack of subject matter jurisdiction her action against the Department of the Treasury, Internal Revenue Service, Immigration and Naturalization Service, and the Department of Justice brought under 42 U.S.C. §§ 1983 and 1985. Klimas alleged that defendants violated her constitutional and civil rights, deprived her of equal protection, illegally assessed and collected taxes, and committed various torts against her.
We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a district court’s dismissal for lack of subject matter jurisdiction, Hughes v. United States, 953 F.2d 531, 535 (9th Cir.1992), and for failure to establish a waiver of sovereign immunity, Fidelity and Deposit Co. of Maryland v. City of Adelanto, 87 F.3d 334, 336 (9th Cir.1996). We affirm the district court.
The district court properly found that the United States has not waived its sovereign immunity under any statute. See Cato v. United States, 70 F.3d 1103, 1107 (9th Cir.1995). Further, Klimas has not shown state action under 42 U.S.C. § 1983 or a conspiracy under 42 U.S.C. § 1985 . See Gillespie v. Civiletti,…