Keenan

MEMORANDUM **

Robert B. Keenan appeals the district court’s order dismissing his action alleging claims under 42 U.S.C. § 1983 for violations of 42 U.S.C. § 407 (a), as well as state law claims. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo a dismissal pursuant to Fed.R.Civ.P. 12(b)(1) and 12(b)(6), Arrington v. Wong, 237 F.3d 1066, 1069 (9th Cir.2001), and we reverse.

The district court erred in dismissing the complaint with regard to Keenan’s § 1983 claims because he sufficiently alleged that First California Bank deprived him of his rights under 42 U.S.C. § 407 (a), and acted under the color of state law by surrendering Social Security funds in his bank account at the explicit direction of the California Franchise Tax Board. See Franklin v. Terr, 201 F.3d 1098, 1100 (9th Cir.2000) (explaining that a § 1983 plaintiff must allege deprivation of a right under federal law and that defendant acted under color or state authority); Carlin Communications, Inc. v. Mountain States Tel. & Tel. Co., 827 F.2d 1291 , 1295 (9th Cm.1987) (concluding that where the state commanded a phone company to take specific action with regard to a customer it “converted its otherwise…