FILED
United States Court of Appeals
Tenth Circuit
December 17, 2009
UNITED STATES COURT OF APPEALS
Elisabeth A. Shumaker
Clerk of Court
TENTH CIRCUIT
CHRIS E. BANKSTON; DIANE R.
BANKSTON,
Plaintiffs–Appellants, No. 09-1258
v. (D.C. No. 08-CV-02233-WYD-MEH)
INTERNAL REVENUE SERVICE, (D. Colo.)
Defendant–Appellee.
ORDER AND JUDGMENT *
Before LUCERO, McKAY, and MURPHY, Circuit Judges.
After examining the briefs and the appellate record, this panel has
determined unanimously to grant the parties’ request for a decision on the briefs
without oral argument. See Fed. R. App. P. 34(f).
Plaintiffs, Chris and Diane Bankston, filed suit against the Internal Revenue
Service seeking monetary damages and injunctive relief based on the IRS’s
issuance of notices of levy against Mrs. Bankston for a total amount of
$18,877.53 in unpaid federal taxes. Plaintiffs alleged that they are not subject to
federal income taxes because they are each “a domiciled natural person and one
*
This order and judgment is not binding precedent, except under the
doctrines of law of the case, res judicata, and collateral estoppel. It may be cited,
however, for its persuasive value consistent with Fed. R. App. P. 32.1 and 10th
Cir. R. 32.1.
of the people.” (R. at 12.) The magistrate judge recommended denial of their
motion for a temporary restraining order based upon, inter alia, lack of subject
matter jurisdiction. The magistrate judge also recommended dismissal of their
complaint for lack of subject matter jurisdiction, among other reasons. The
district court adopted the magistrate judge’s recommendations and dismissed the
case.
Nothing in Plaintiffs’ briefs or the authorities cited therein persuades us
that the district court had subject matter jurisdiction over Plaintiffs’ claims
against the IRS and the U.S. government. For substantially the reasons given by
the magistrate judge and district court, we AFFIRM the district court’s denial of
a temporary restraining order and dismissal of the complaint for lack of subject
matter jurisdiction.
Entered for the Court
Monroe G. McKay
Circuit Judge
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