Dean Steeves v. Irs ( 2021 )

NOT FOR PUBLICATION FILED
UNITED STATES COURT OF APPEALS NOV 18 2021
MOLLY C. DWYER, CLERK
U.S. COURT OF APPEALS
FOR THE NINTH CIRCUIT
DEAN ALLEN STEEVES, Acting Trustee No. 20-56065
of Brother’s Keeper Ministries,
D.C. No. 3:20-cv-00978-LAB
Plaintiff-Appellant,
v. MEMORANDUM*
UNITED STATES INTERNAL REVENUE
SERVICE,
Defendant-Appellee.
Appeal from the United States District Court
for the Southern District of California
Larry A. Burns, District Judge, Presiding
Submitted November 8, 2021**
Before: CANBY, TASHIMA, and MILLER, Circuit Judges.
Dean Allen Steeves appeals pro se from the district court’s judgment
dismissing his action seeking to quash a summons served on a third party, Wells
Fargo Bank, N.A., by the Internal Revenue Service (“IRS”). We have jurisdiction
*
This disposition is not appropriate for publication and is not precedent
except as provided by Ninth Circuit Rule 36-3.
**
The panel unanimously concludes this case is suitable for decision
without oral argument. See Fed. R. App. P. 34(a)(2).
under 28 U.S.C. § 1291. We review de novo a dismissal for lack of jurisdiction.
Mollison v. United States, 568 F.3d 1073, 1075 (9th Cir. 2009). We affirm.
The district court properly dismissed Steeves’s action for lack of jurisdiction
because Steeves failed to file his petition to quash the IRS’s summons in a timely
manner. See I.R.C. § 7609(b)(2)(A) (a petition to quash an IRS summons must be
filed within 20 days from the date notice of the summons is given); Mollison, 568
F.3d at 1075 (“Section 7609(b)(2) constitutes the government’s consent to waive
sovereign immunity. . .” and limitations and conditions on that consent “. . . must
be strictly observed. . . .”).
We do not consider arguments and allegations raised for the first time on
appeal. See Padgett v. Wright, 587 F.3d 983, 985 n.2 (9th Cir. 2009).
AFFIRMED.
2 20-56065