860 F.2d 1088
Unpublished Disposition
NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.
John C. DEWEY, Plaintiff-Appellant,
v.
Robert WINZELL, Director of IRS; Internal Revenue Service,
Defendants- Appellees.
No. 87-2631.
United States Court of Appeals, Ninth Circuit.
SUBMITTED AUG. 12, 1988.*
DECIDED Oct. 3, 1988.
Before CHAMBERS, TANG and NELSON, Circuit Judges.
MEMORANDUM**
Dewey, pro se, sued a local Internal Revenue Service (IRS) center director and the IRS under the Federal Tort Claims Act, 28 U.S.C. Secs. 2671-2680 (1982), over the redetermination of money owed on his tax return. We affirm the district court's grant of summary judgment for defendants.
A grant of summary judgment is reviewed de novo. Darring v. Kincheloe, 783 F.2d 874, 876 (9th Cir.1986) (citing Lojek v. Thomas, 716 F.2d 675, 677 (9th Cir.1983)). Summary judgment is appropriate only where there is no genuine issue of material fact and the moving party is entitled to judgment as a matter of law. Fed.R.Civ.P. 56(c); Hutchinson v. United States, 677 F.2d 1322, 1325 (9th Cir.1982).
Dewey's complaint is expressly barred by 28 U.S.C. Sec. 2680(c) which maintains the United States' sovereign immunity for claims "arising in respect of the assessment or collection of any tax." See Hutchinson, 677 F.2d at 1327. Dewey's complaint is also barred by 28 U.S.C. Sec. 2675(a) because he failed to properly present his claim to the IRS prior to filing his court action. See Warren v. U.S. Dep't of Interior Bureau of Land Management, 724 F.2d 776, 777-78 (9th Cir.1984) (en banc); Avery v. United States, 680 F.2d 608, 610 (9th Cir.1982). Defendants are entitled to judgment as a matter of law. The grant of summary judgment is AFFIRMED.