Bourgeois
Bourgeois v. United States
Opinion
Lead Opinion
MEMORANDUM **
Stephen W. Bourgeois, Jr. appeals pro se from the district court’s orders granting the United States’ motion to dismiss and *723 denying Bourgeois’ motion for reconsideration in his action against Internal Revenue Service employees involved in the collection of his unpaid federal income taxes. 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 review for abuse of discretion its denial of a motion to reconsider, School Dist. No. 1J, Multnomah County, Or. v. ACandS, Inc., 5 F.3d 1255, 1262 (9th Cir. 1993). We affirm.
The district court properly dismissed Bourgeois’ claims against the Commissioner of Internal Revenue 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 properly dismissed Bourgeois’ claims against individual IRS agents for actions taken to collect taxes because Congress has established a comprehensive statutory scheme for seeking…