Opinion
No. 05-55223.
Argued and Submitted March 6, 2007.
Filed March 14, 2007.
Leodis C. Matthews, Esq., Matthews Partners, Los Angeles, CA, for Plaintiff-Appellant.
Thomas K. Buck, Esq., USLA — Office of the U.S. Attorney Civil Tax Divisions, Los Angeles, CA, for Defendant-Appellee.
Appeal from the United States District Court for the Central District of California, Cormac J. Carney, District Judge, Presiding. D.C. No. CV-03-00605-CJC.
Before: RYMER, WARDLAW, and SMITH, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by 9th Cir. R. 36-3.
We affirm for the reasons stated by the district court.
AFFIRMED.