Brian Brush, Plaintiff-appellant, v. Arizona Department of Revenue; Paul Waddell, Actingdirector, Defendants-appellees, 116 F.3d 483 (9th Cir. 1997)

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US Court of Appeals for the Ninth Circuit - 116 F.3d 483 (9th Cir. 1997) Submitted June 17, 1997. **Decided June 20, 1997

Appeal from the United States District Court for the District of Arizona, No. CV-96-02069-PGR; Paul G. Rosenblatt, District Judge, Presiding.

Before: GOODWIN, SCHROEDER, and TASHIMA, Circuit Judges.


Taxpayer Brian Brush appeals pro se the district court's Fed. R. Civ. P. 12(b) (1) dismissal for lack of jurisdiction of his 42 U.S.C. § 1983 action. Brush contends that the Arizona Department of Revenue and its Director wrongfully deprived Brush of his property by instituting a levy for owed taxes in violation of Ariz.Rev.Stat. § 1341.1  The district court correctly concluded that the action was barred by the Tax Injunction Act, 28 U.S.C. § 1341. Therefore, we affirm.



The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a); 9th Cir. R. 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 9th Cir. R. 36-3


Brush also contends that the district court should have granted his motion for a default judgment, because the defendants failed to timely respond to his complaint. The defendants, however, did respond to the complaint, by filing a timely motion to dismiss. The district, therefore, properly denied Brush's motion