Larson

MEMORANDUM **

Duane W. Larson and Pamela A. Larson appeal pro se from the district court’s judgments in these related cases dismissing for lack of subject matter jurisdiction then- action seeking a declaratory judgment in connection with the Internal Revenue Service’s (“IRS”) collection of federal income taxes and penalties assessed for tax years 1978,1979, and 1980 and denying the Larsons’ motion to amend pleadings in a refund action tried in 1999. We affirm.

Duane Larson paid his tax liabilities in full by October, 1997, but did not file the instant refund claim with the IRS until August 9, 2002. Because the Larsons did not file their administrative claim for a tax refund within two years of paying the tax, the administrative claim was untimely under 26 U.S.C. § 6511 (a) and 26 C.F.R. § 301.6511 (a)-1(a)(2). The district court therefore lacked subject matter jurisdiction over the Larsons’ tax refund action. See 26 U.S.C. § 7422 (a); Omohundro v. United States, 300 F.3d 1065, 1067 (9th Cir.2002); Imperial Plan, Inc. v. United States, 95 F.3d 25, 26 (9th Cir.1996) (affirming dismissal for lack of subject matter jurisdiction where taxpayer failed to file a timely administrative…