F I L E D
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
APR 25 2000
FOR THE TENTH CIRCUIT
PATRICK FISHER
Clerk
DARLENE QUINN,
Plaintiff-Appellant,
v. No. 99-6296
(D.C. No. 99-CV-500-T)
INTERNAL REVENUE SERVICE, (W.D. Okla.)
Defendant-Appellee.
ORDER AND JUDGMENT *
Before TACHA , EBEL , and BRISCOE , Circuit Judges.
After examining the briefs and appellate record, this panel has determined
unanimously that oral argument would not materially assist the determination of
this appeal. See Fed. R. App. P. 34(a)(2); 10th Cir. R. 34.1(G). The case is
therefore ordered submitted without oral argument.
Plaintiff Darlene Quinn, proceeding pro se, brought this action against the
Internal Revenue Service alleging that it was liable for various acts related to
*
This order and judgment is not binding precedent, except under the
doctrines of law of the case, res judicata, and collateral estoppel. The court
generally disfavors the citation of orders and judgments; nevertheless, an order
and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3.
other individuals’ use of her social security number on their tax returns. On the
government’s motion, the district court determined that plaintiff had failed to
state a claim on which relief could be granted, see Fed. R. Civ. P. 12(b)(6), and
dismissed the action with prejudice. Plaintiff appeals. We have jurisdiction
pursuant to 28 U.S.C. § 1291.
We review the dismissal of a complaint under Rule 12(b)(6) de novo. See
Sutton v. Utah State Sch. for the Deaf & Blind , 173 F.3d 1226, 1236 (10th Cir.
1999). We have fully considered plaintiff’s arguments on appeal and reviewed
the record, and we are not persuaded that the district court erred. Therefore, for
substantially the same reasons as stated in the district court’s July 6, 1999 order,
we affirm the district court’s dismissal of plaintiff’s claims.
AFFIRMED.
Entered for the Court
Deanell Reece Tacha
Circuit Judge
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