Carrie Loomis v. Irs

NOT FOR PUBLICATION FILED

UNITED STATES COURT OF APPEALS JUN 4 2024

MOLLY C. DWYER, CLERK

U.S. COURT OF APPEALS

FOR THE NINTH CIRCUIT

CARRIE LOOMIS, as Trustee of the LOST No. 22-36055

CREEK TRUST

D.C. No. 2:22-cv-00099-RCT Plaintiff-Appellant,

v. MEMORANDUM*

UNITED STATES INTERNAL REVENUE

SERVICE

Defendant-Appellee,

Appeal from the United States District Court for the District of Idaho Richard C. Tallman, Senior Circuit Judge Sitting by Designation, Presiding

Argued and Submitted March 28, 2024 Seattle, Washington

Before: WARDLAW, PARKER,** and MILLER, Circuit Judges.

Carrie Loomis, the trustee of the Lost Creek Trust (the “Trust”), appeals the

district court’s dismissal of her suit seeking a refund of taxes alleged to have been

* This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3. ** The Honorable Barrington D. Parker, Jr., United States Circuit Judge for the U.S. Court of Appeals for the Second Circuit, sitting by designation. 1 improperly collected. See 28 U.S.C. § 1346(a)(1). We have…