Dean Steeves v. Irs

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS MAR 29 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

DEAN ALLEN STEEVES, No. 22-56219

Plaintiff-Appellant, D.C. No. 3:22-cv-00931-WQH-DDL

v.

MEMORANDUM*

UNITED STATES INTERNAL REVENUE

SERVICE,

Defendant-Appellee.

Appeal from the United States District Court for the Southern District of California William Q. Hayes, District Judge, Presiding

Submitted March 26, 2024**

Before: TASHIMA, SILVERMAN, and KOH, Circuit Judges.

Dean Allen Steeves appeals pro se from the district court’s order dismissing

for lack of subject matter jurisdiction his action seeking to void notices of intent to

levy issued by the Internal Revenue Service (“IRS”). We have jurisdiction under

28 U.S.C. § 1291. We review de novo. Dexter v. Colvin, 731 F.3d 977, 980 (9th

* 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). Cir. 2013).…