Opinion
No. 17-56262
03-22-2018
ROSS MASSBAUM; FLORINA MASSBAUM, Plaintiffs-Appellants, v. UNITED STATES OF AMERICA, Erroneously Sued As Internal Revenue Service, Defendant-Appellee.
NOT FOR PUBLICATION
D.C. No. 8:17-cv-00650-DOC-JDE MEMORANDUM Appeal from the United States District Court for the Central District of California
David O. Carter, District Judge, Presiding Before: LEAVY, M. SMITH, and CHRISTEN, Circuit Judges.
This disposition is not appropriate for publication and is not precedent except as provided by Ninth Circuit Rule 36-3.
Ross and Fiorina Massbaum appeal pro se from the district court's judgment dismissing for lack of subject matter jurisdiction their action seeking repayment of funds paid to the Internal Revenue Service in relation to a dispute over their tax liabilities. We have jurisdiction under 28 U.S.C. § 1291. We affirm.
In their opening brief, the Massbaums fail to address the basis for the district court's dismissal of their action. As a result, they have waived any challenges to the dismissal order. See Smith v. Marsh, 194 F.3d 1045, 1052 (9th Cir. 1999) ("[O]n appeal, arguments not raised by a party in its opening brief are deemed waived."); Greenwood v. FAA, 28 F.3d 971, 977 (9th Cir. 1994) ("We will not manufacture arguments for an appellant, and a bare assertion does not preserve a claim . . . .").
AFFIRMED.