Silvey

MEMORANDUM ***

Sharnel Silvey appeals the dismissal of both the United States and Storey County Sheriffs Deputy Kenneth Quirk in her Federal Tort Claims Act (FTCA) claim *687 and her unlawful seizure claim under 42 U.S.C. § 1983 .

I.

As the parties are familiar with the facts and procedural history, we will not recount them here.

II.

The Court reviews questions of the United States’ sovereign immunity and police officers’ qualified immunity de novo. Orff v. United States, 358 F.3d 1137, 1142 (9th Cir.2004); Jackson v. City of Bremerton, 268 F.3d 646, 650 (9th Cir.2001).

A. The United States is Protected from Suit by Sovereign Immunity

The United States attacked subject matter jurisdiction on the ground that Agent Shiffer was engaged in the assessment or collection of a tax obligation under 28 U.S.C. § 2680 (c), 1 thus entitling the United States to sovereign immunity.

The United States can only be sued by individuals to the extent that it waives sovereign immunity. Cervantes v. United States, 330 F.3d 1186, 1188 (9th Cir.2003). The FTCA has preserved the United States’ sovereign immunity in 28 U.S.C. § 2680 . Id., quoting Gager v. United States, 149 F.3d 918, 920 (9th…