Unpublished Disposition, 889 F.2d 1096 (9th Cir. 1989)

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U.S. Court of Appeals for the Ninth Circuit - 889 F.2d 1096 (9th Cir. 1989)

David L. TOMLINSON, Plaintiff-Appellant,v.K.J. SAWYER, District Director; David Mortimer, RevenueOfficer; Gary Collins, Chief, Special Procedures;Commissioner of Internal RevenueService; Internal RevenueService, Defendants-Appellees.

No. 88-4335.

United States Court of Appeals, Ninth Circuit.

Submitted Oct. 31, 1989.* Decided Nov. 15, 1989.

Before ALARCON, O'SCANNLAIN and LEAVY, Circuit Judges.


David L. Tomlinson appeals pro se from the district court's dismissal of his amended complaint for declaratory and injunctive relief. We affirm.

With reference to the appellant's argument that the district court should have declared the government's tax liens invalid, we note that the general statutory authority to declare "the rights and other legal relations of any interested party" does not extend to matters involving federal taxes. See 28 U.S.C. § 2201(a). Tomlinson's attempt to characterize his declaratory judgment action as one to quiet title is therefore unavailing.

While the so-called Anti-Injunction Act, codified at 26 U.S.C. § 7421(a), does not prohibit the issuance of an injunction where IRS deficiency notices are found to be defective, see 26 U.S.C. § 6213(a); Perlowin v. Sassi, 711 F.2d 910, 912 (9th Cir. 1983) (per curiam), such relief is available only where a movant alleges and shows, inter alia, that payment of the tax "would cause an irreparable injury, such as the ruination of the taxpayer's [business] enterprise." Enochs v. Williams Packing & Navigation Co., 370 U.S. 1, 6 (1962). Here, the appellant's vague and conclusory allegations concerning his purported inability to pay the deficiency fail to show "that denial of injunctive relief would cause him immediate, irreparable injury." Jensen v. IRS, 835 F.2d 196, 198 (9th Cir. 1987) (citing Cool Fuel, Inc. v. Connett, 685 F.2d 309, 313-14 (9th Cir. 1982)).



The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument. Fed. R. App. P. 34(a), Ninth Circuit Rule 34-4


This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3