Julie Dinwiddie v. United States

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAY 11 2023

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

JULIE DINWIDDIE, No. 21-35368

Plaintiff-Appellant, D.C. No. 1:18-cv-00197-SEH

v.

MEMORANDUM *

UNITED STATES OF AMERICA, Internal Revenue Service,

Defendant-Appellee.

Appeal from the United States District Court for the District of Idaho Sam E. Haddon, District Judge, Presiding

Submitted May 9, 2023** Seattle, Washington

Before: HAWKINS, TALLMAN, and IKUTA, Circuit Judges.

Julie Dinwiddie appeals the adverse grant of summary judgment in this

wrongful levy action. We have jurisdiction under 28 U.S.C. § 1291. We review de

novo, Opara v. Yellen, 57 F.4th 709, 721 (9th Cir. 2023), and affirm.

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2). Contrary to Julie’s contentions, the United States Internal Revenue Service

(“IRS”) permissibly levied her…