Carey

MEMORANDUM **

*865 John Michael Carey, CEO of Residential Employment Services (“RES”), appeals pro se from the district court’s judgment dismissing his action against the Commissioner of Internal Revenue (“CIR”), the Shasta County Recorder (“SCR”), the Far Northern Regional Center (“FNRC”), and the Secretary of the California Department of Health and Human Services (“DHHS”) based on conduct relating to the enforcement of a federal tax hen. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo the district court’s grant of a motion to dismiss, Hicks v. Small, 69 F.3d 967, 969 (9th Cir.1995), and for abuse of discretion its denial of a preliminary injunction motion, A & M Records, Inc. v. Napster, Inc., 239 F.3d 1004, 1013 (9th Cir.2001). We affirm.

The district court properly dismissed Carey’s claims against the CIR based on sovereign immunity. See Gilbert v. DaGrossa, 756 F.2d 1455, 1458 (9th Cir.1985) (holding that a suit against IRS employees in their official capacity is essentially a suit against the United States and is barred by sovereign immunity).

The district court did not err by dismissing Carey’s claims against the SCR because he properly recorded the…