A.r. Salman, Individually and As Trustee of Tuesday Companyand Wednesday Company, Plaintiff-appellant, v. Charlotte Jameson, Individually and As Internal Revenueagent; First Centennial Title Company of Nevada; Stevenkosach, District Judge, Second Judicial District; Robertrose, Justice of the Supreme Court of Nevada, Defendants-appellees, 52 F.3d 334 (9th Cir. 1995)

MEMORANDUM^** 

A.R. Salman appeals pro se the district court's dismissal for failure to state a claim of his action alleging that agents of the Internal Revenue Service, Centennial Title Company, and Nevada state judges committed extortion and defrauded him. We have jurisdiction under 28 U.S.C. § 1291, and we affirm for the reasons stated in the district court's orders granting the defendants' motions to dismiss.

Salman raises numerous issues on appeal which were neither raised in his complaint nor considered by the district court. We decline to address these issues for the first time on appeal. See Green v. Christiansen, 732 F.2d 1397, 1400 n. 1 (9th Cir. 1984).

We grant Charlotte Jameson's request for sanctions in the amount of $2000 because the result is obvious and Salman's argument that the Internal Revenue Service is not a government agency is wholly without merit. See 28 U.S.C. § 1912; Fed. R. App. P. 38; Wilcox v. Commissioner, 848 F.2d 1007, 1008-09 (9th Cir. 1988).

AFFIRMED WITH SANCTIONS.