Chapin

MEMORANDUM **

William L. Chapin appeals pro se from the district court’s order dismissing his complaint alleging that the Internal Revenue Service (“IRS”) violated his due process rights. 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 affirm.

The district court properly dismissed the action against the IRS because Chapin failed to establish any statutory waiver of sovereign immunity, and, thus, his constitutional claims are barred. See Gilbert v. DaGrossa, 756 F.2d 1455, 1457-58 (9th Cir.1985) (holding that a suit alleging civil and constitutional claims against IRS employees in them official capacity is a suit against the United States and is barred by sovereign immunity absent statutory waiver); Dunn & Black, P.S. v. United States, 492 F.3d 1084, 1088 (9th Cir.2007) (stating that dismissal for lack of jurisdiction is proper where plaintiff fails to establish an “unequivocally expressed waiver of sovereign immunity”).

Contrary to Chapin’s contentions, 28 U.S.C. § 1331 “cannot by itself be construed as constituting a waiver of the…