Bond

MEMORANDUM **

Taxpayer Charles H. Bond appeals pro se from the district court’s judgment dismissing his action challenging the California Franchise Tax Board’s assessment of tax liabilities for tax years 2000-2003. Bond also sought declaratory and injunctive relief. We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo dismissals for lack of subject matter jurisdiction, Montes v. United States, 37 F.3d 1347, 1351 (9th Cir.1994), as well as dismissals for failure to state a claim, Kimes v. Stone, 84 F.3d 1121, 1126 (9th Cir.1996). We affirm.

Because California offers a “plain, speedy and efficient remedy” in its courts for state tax appeals, see Jerron West, Inc. v. State of Cal. State Bd. of Equalization, 129 F.3d 1334 , 1338-39 (9th Cir.1997), the district court properly dismissed Bond’s claims seeking declaratory and injunctive relief. See 28 U.S.C. § 1341 .

The district court also properly dismissed Bond’s remaining claims because the defendant state agency is not a “person” under 42 U.S.C. §§ 1983 or 1985, see Will v. Michigan Dep’t of State Police, 491 U.S. 58, 71 , 109 S.Ct. 2304 , 105 L.Ed.2d 45 (1989), and it is entitled to Eleventh Amendment immunity,…