Opinion of the Court — Beech v. Commissioner of Internal Revenue Service

This writing

Type: Opinion of the Court
Filed: June 13, 2002
Case: Beech v. Commissioner of Internal Revenue Service
Case status: Decided

Source No authoring judge could be established for this writing, either from provider metadata or from the signature line of the court's published opinion. Benchlight shows the gap rather than guessing at an author.

Opening text

The first passage of the document, as extracted by the source provider.

MEMORANDUM ** Thomas Richard Beech appeals pro se the district court’s order dismissing his action against the Internal Revenue Service (“IRS”), alleging improper tax collection, and seeking a refund, damages, and documents pursuant to the Freedom of Information Act (“FOIA”). We have jurisdiction pursuant to 28 U.S.C. § 1291 . We review de novo dismissals for lack of subject matter jurisdiction. Hughes v. United States, 953 F.2d 531, 535 (9th Cir.1992). We affirm. The district court correctly concluded it lacked jurisdiction over Beech’s claim for a refund because Beech failed to first file a claim for a refund with the Secretary of the Treasury. See 26 U.S.C. § 7422 (a); Quarty v. United States, 170 F.3d 961, 972 (9th Cir.1999). The district court also correctly concluded that the tax court had exclusive jurisdiction over Beech’s appeal from the adverse ruling in his collection proceedings. See 26 U.S.C. § 6330 . The district court properly declined to recast Beech’s due process claim as a Bivens action against officials of the IRS. See Wages v. IRS, 915 F.2d 1230, 1235 (9th Cir.1990). The district court properly found, based on IRS affidavits, that the agency conducted a search r…

Source Extract supplied by CourtListener. Benchlight does not host the document — read the authoritative text in the court's own PDF.