Festus Ohan v. Charles Rettig

NOT FOR PUBLICATION FILED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

FESTUS OKWUDILI OHAN, No. 23-35533

Plaintiff-Appellant, D.C. No. 3:23-cv-00046-SLG

v.

MEMORANDUM*

CHARLES P. RETTIG; BRIAN WOOTEN;

MICHELLE JOHNSON; INTERNAL

REVENUE SERVICE; CALIFORNIA

FRANCHISE TAX BOARD,

Defendants-Appellees.

Appeal from the United States District Court for the District of Alaska Sharon L. Gleason, District Judge, Presiding

Submitted May 29, 2024**

Before: FRIEDLAND, BENNETT, and SANCHEZ, Circuit Judges.

Festus Okwudili Ohan appeals pro se from the district court’s judgment

dismissing his action seeking to reopen a previous action relating to tax

assessments. We have jurisdiction under 28 U.S.C. § 1291. We 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). In his opening brief, Ohan failed to address the grounds for…