McIlwain

MEMORANDUM **

David McIlwain appeals pro se from the district court’s judgment under Federal Rule of Civil Procedure 54(b) dismissing his action against the Oregon Department of Revenue (“ODR”) and its director, Elizabeth Harchenko. 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 dismissal for failure to state a claim, Cholla Ready Mix, Inc. v. Civish, 382 F.3d 969, 973 (9th Cir.2004). We affirm.

The district court properly determined that it lacked subject matter jurisdiction over Mcllwain’s claim for damages and injunctive relief because principles of comity and federalism underlying the Tax Injunction Act, 28 U.S.C. § 1341 , bar taxpayers from challenging the validity of a state tax in federal court where there is an adequate remedy available in state court. See Patel v. City of San Bernardino, 310 F.3d 1138, 1140 (9th Cir.2002) (explaining that under § 1341 “federal courts generally must abstain from suits that would intrude into the administration of state taxation”); see also Or.Rev.Stat. §…