Major
Major v. United States Internal Revenue Service
Opinion
Lead Opinion
MEMORANDUM **
Michael J. Major appeals pro se from the district court’s judgment dismissing his action for injunctive relief and damages against the Internal Revenue Service and its employees for actions associated with the collection of federal taxes. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo. Steel v. United States, 813 F.2d 1545, 1548 (9th Cir.1987) (dismissal based on sovereign immunity); Adams v. Johnson, 355 F.3d 1179, 1183 (9th Cir.2004) (dismissal of Bivens action); Wagh v. Metris Direct, Inc., 348 F.3d 1102, 1106 (9th Cir.2003) (dismissal for failure to state a claim). We affirm.
The district court properly dismissed Major’s damages claims against the IRS based on sovereign immunity. See Gilbert v. DaGrossa, 756 F.2d 1455, 1458 *566 (9th Cir.1985) (a suit against IRS employees is essentially a suit against the United States). Additionally, Major’s request for injunctive relief was barred by the Anti-Injunction Act. See 26 U.S.C. § 7421 (a) (“no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court by any person”); Sokolow v. United States, 169 F.3d 663, 664-65 (9th Cir.1999).