Timothy Edward Hodgson v. United States of America

This disposition is not appropriate for publication and is not precedent*
except as provided by 9th Cir. R. 36-3.
The panel unanimously finds this case suitable for decision without**
oral argument. See Fed. R. App. P. 34(a)(2).
EN/Research
NOT FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
TIMOTHY EDWARD HODGSON,
Plaintiff - Appellant,
v.
UNITED STATES OF AMERICA,
Defendant - Appellee.
No. 08-15777
D.C. No. 2:07-CV-01536-WBS-
JFM
MEMORANDUM *
Appeal from the United States District Court
for the Eastern District of California
William B. Shubb, District Judge, Presiding
Submitted November 17, 2009**
Before: ALARCÓN, TROTT, and TASHIMA, Circuit Judges.
Timothy Edward Hodgson appeals pro se from the district court’s judgment
dismissing his action alleging that the Internal Revenue Service (“IRS”) violated
FILED
DEC 14 2009
MOLLY C. DWYER, CLERK
U .S. C OU R T OF APPE ALS

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EN/Research 08-15777 2
26 U.S.C. § 6304. We have jurisdiction under 28 U.S.C. § 1291. We review de
novo a district court’s dismissal for lack of subject matter jurisdiction and
dismissal for failure to state a claim. Shanks v. Dressel, 540 F.3d 1082, 1086 (9th
Cir. 2008). We affirm.
The district court properly dismissed Hodgson’s claim that the IRS violated
§ 6304 because Hodgson challenged only the IRS’s failure to communicate
properly with his counsel, not an improper communication with him. See 26
U.S.C. § 6304 (restricting certain communications with taxpayers and prohibiting
abuse and harassment of taxpayers in connection with the collection of unpaid
taxes).
The district court properly dismissed Hodgson’s claim for declaratory relief
because the United States is entitled to sovereign immunity from declaratory relief
judgments “with respect to Federal taxes.” 28 U.S.C. § 2201; E.J. Friedman Co. v.
United States, 6 F.3d 1355, 1358-59 (9th Cir. 1993) (“Because the case at bar
involves federal taxes, declaratory relief is unavailable, and § 2201 cannot serve as
a waiver of sovereign immunity.”).
AFFIRMED.

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