NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS APR 25 2017
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
FRANK EVERSOLE, No. 16-35035
Plaintiff-Appellant, D.C. No. 4:14-cv-00101-REB
v.
MEMORANDUM*
INTERNAL REVENUE SERVICE,
Defendant-Appellee.
Appeal from the United States District Court
for the District of Idaho
Ronald E. Bush, Magistrate Judge, Presiding**
Submitted April 11, 2017***
Before: GOULD, CLIFTON, and HURWITZ, Circuit Judges.
Frank Eversole appeals pro se from the district court’s judgment dismissing
his action alleging that the Internal Revenue Service illegally levied his Social
Security disability insurance benefits. We have jurisdiction under 28 U.S.C.
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The parties consented to proceed before a magistrate judge. See 28
U.S.C. § 636(c).
***
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
§ 1291. We review de novo a dismissal for failure to state a claim. Doe v. Internet
Brands, Inc., 824 F.3d 846, 849 (9th Cir. 2016). We affirm.
The district court properly dismissed Eversole’s action because the Internal
Revenue Service has the authority to levy Eversole’s Social Security disability
insurance benefits. See 26 U.S.C. § 6334(a) (enumerating property exempt from
levy for taxes); id. § 6334(c) (providing that no other property is exempt from levy
other than property enumerated in subsection (a)); see also id. § 6331(a) (Secretary
has the power to levy property and rights to property if a person is liable for unpaid
taxes, and federal payments can be levied).
We do not consider matters not specifically and distinctly raised and argued
at the district court. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.
2 16-35035