Tyler

MEMORANDUM **

Rick A. Tyler appeals pro se the district court’s order dismissing for lack of subject matter jurisdiction his action alleging that certain provisions of California’s income tax system are unconstitutional. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a district court’s dismissal of an action for lack of subject matter jurisdiction, May Trucking Co. v. Oregon Dep’t of Transp., 388 F.3d 1261, 1265 (9th Cir.2004), and we affirm.

Tyler’s amended complaint alleged that California’s prohibition against a married person filing as an unmarried individual or as a household head, results in an unconstitutional taking of property through higher tax payments. The Tax Injunction Act (“TIA”), however, narrowly restricts federal jurisdiction over state tax issues. See 28 U.S.C. § 1341 ; see also May Trucking, 388 F.3d at 1266 . We are unpersuaded by Tyler’s contention that declaratory or injunctive relief by a federal court would not operate to reduce the flow of California’s tax revenue. The district court therefore properly concluded that Tyler’s claim is barred by the TIA. See id. at 1267 (“After Hibbs [v. Winn, 542 U.S. 88 , 124 S.Ct. 2276 , 159 L.Ed.2d…