Opinion
The panel unanimously concludes this case is suitable for decision without oral argument. See Fed. R. App. P. 34(a)(2).
NOT FOR PUBLICATION. (See Federal Rule of Appellate Procedure Rule 32.1)
Appeal from the United States District Court for the Western District of Washington. D.C. No. 3:12-cv-05065-RBL. Ronald B. Leighton, District Judge, Presiding.
Bobby J Caudill, Plaintiff - Appellant, Pro se, Kapowsin, WA.
For United States Department of Treasury, Defendant - Appellee: Lindsay Laurie Clayton, Esquire, U.S. Department of Justice, Tax Division, Washingon, DC; Gretchen M. Wolfinger, Attorney, U.S. Department of Justice, Tax Division/Appellate Section, Washington, DC.
Before: GOODWIN, CANBY, and CALLAHAN, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
Bobby J. Caudill appeals pro se from the district court's judgment dismissing his action challenging levies imposed by the Internal Revenue Service (" IRS" ) to collect unpaid taxes for tax years 1999 and 2000. We have jurisdiction under 28 U.S.C. § 1291. We review de novo a dismissal on the basis of the applicable statute of limitations. Torres v. City of Santa Ana, 108 F.3d 224, 226 (9th Cir. 1997). We affirm.
Because Caudill did not allege a basis for subject matter jurisdiction, the district court properly construed the complaint as seeking damages under 26 U.S.C. § § 7432 and 7433 and dismissed the action because it was not filed within the two-year statute of limitations. See 26 U.S.C. § 7432(d)(3); 26 U.S.C. § 7433(d)(3).
Under the Anti-Injunction Act, 26 U.S.C. § 7421, the district court lacked jurisdiction over Caudill's request for injunctive relief. See J.J. Re-Bar Corp. v. United States (In re J.J. Re-Bar Corp.), 644 F.3d 952, 955 (9th Cir. 2011) (Anti-Injunction Act precludes federal jurisdiction over actions seeking to enjoin the IRS's tax collection efforts).
AFFIRMED.